Auditing through the computer is most likely to be used when:
A) Input transactions are batched and system logic is straightforward.
B) Processing primarily consists of sorting the input data and updating the master file sequentially.
C) Processing is primarily online and updating is real-time.
D) Outputs are in hard copy form.

Question

Quizplus · Accepted Answer

Auditing through the computer is best used when processing is primarily online and updating is real-time. This allows auditors to monitor the processing in real-time and identify any anomalies or errors that may occur. Batch processing with straightforward system logic may also be suitable for auditing through the computer, but it is not the most likely scenario. Sorting input data and updating a master file sequentially may not require auditing through the computer, and hard copy outputs do not necessarily indicate the need for auditing through the computer.

Auditing Through the Computer Is Most Likely to Be Used