What is the auditor's role in the detection of computer fraud?
A) use computer-assisted audit techniques to make sure that the computer programs do not have any unauthorized processing
B) use test data to make sure that the computer programs are functioning as described by the client
C) investigate unusual relationships or patterns, conduct the audit properly, and report to management
D) only detect fraud if it has been ongoing for a long period of time and leaves many different types of evidence

Question

Quizplus · Accepted Answer

The auditor's role in detecting computer fraud involves investigating unusual relationships or patterns, conducting the audit properly, and reporting to management. This requires a thorough understanding of how computer systems work and what types of fraudulent activities are commonly seen in such systems. The auditor must also be able to apply appropriate audit techniques and tools to detect fraud and ensure that the client's computer programs are functioning as described. Using test data and computer-assisted audit techniques are also important strategies that auditors can use to detect computer fraud. Option D is incorrect because auditors should be able to detect fraud even if it has not been ongoing for a long period of time or if the evidence is not obvious.

What Is the Auditor's Role in the Detection of Computer