Auditors have several techniques available to them to test computer-processing controls.An audit routine that flags suspicious transactions is known as
A)SCARF.
B)an audit hook.
C)an audit sinker.
D)the snapshot technique.

Question

Quizplus · Accepted Answer

An audit hook is a programmed routine in the computer system that identifies and flags suspicious transactions for further review by the auditor. SCARF is not a commonly used term in the auditing profession, and the snapshot technique is a method of sampling data at a specific point in time, rather than a technique for testing controls. The term "audit sinker" does not appear to be recognized or commonly used in the auditing profession.

Auditors Have Several Techniques Available to Them to Test Computer-Processing