An auditor sets an embedded audit module to record all credit transactions in excess of $5,000 and stores the data in an audit log.The auditor is using
A)audit hooks.
B)the snapshot technique.
C)a system control audit review file.
D)continuous and intermittent simulation.

Question

Quizplus · Accepted Answer

A system control audit review file (SCARF) is used by auditors to collect data on transactions that meet specific criteria, such as transactions over a certain amount, for later review. This approach allows auditors to analyze transactions that could be of interest without having to review all transactions manually.

An Auditor Sets an Embedded Audit Module to Record All