Which of the following computer-assisted auditing techniques inserts an audit module in the client's application system to identify specific types of transactions?
A) parallel simulation testing
B) test data approach
C) embedded audit module
D) generalized audit software testing

Question

Quizplus · Accepted Answer

The technique described is the embedded audit module, which involves inserting an audit module into the client's application system to identify specific types of transactions. A is incorrect because parallel simulation testing involves running a parallel system to test the accuracy of the client's system. B is incorrect because the test data approach involves creating fictitious data to test the accuracy and completeness of the client's system. D is incorrect because generalized audit software testing involves using software to test the client's system overall, rather than focusing on specific types of transactions.

Which of the Following Computer-Assisted Auditing Techniques Inserts an Audit