The extended record technique provides a way to reconstruct an audit trail by
A) adding specific "dummy" test data processed by the system in the extended record for examination by the auditor after processing is complete.
B) processing real data through a test program and comparing the simulated and regular output after processing is complete.
C) capturing a detailed listing of the sequence of program statement executions in the extended record that would not normally be saved.
D) tagging specific transactions and capturing intervening processing steps in the extended record that would not normally be saved.

Question

Quizplus · Accepted Answer

The extended record technique is used to capture specific transactions and the intervening processing steps that would not normally be saved. This helps to reconstruct the audit trail and identify any potential errors or fraudulent transactions. Dummy test data and program statement executions in the extended record are not directly related to reconstructing the audit trail. Processing real data through a test program and comparing simulated and regular output may be a helpful technique, but it is not specific to the extended record technique.

The Extended Record Technique Provides a Way to Reconstruct an Audit