Auditing by testing automated internal controls and account balances electronically, generally because effective general controls exist, is known as
A) auditing through the computer.
B) auditing around the computer.
C) embedded audit module approach.
D) parallel simulation testing.

Question

Quizplus · Accepted Answer

Auditing by testing automated internal controls and account balances electronically is commonly known as auditing through the computer. It is used when general controls are effective and reliable, requiring less manual auditing work.

Auditing by Testing Automated Internal Controls and Account Balances Electronically