An internal auditor has embedded an audit module in the firm's accounting system that selectively monitors transactions.Selected transactions are then processed independently and the results are compared with those obtained by the system.This is an example of collecting audit evidence using
A)an integrated test facility.
B)the snapshot technique.
C)a system control audit review file.
D)audit hooks.
E)continuous and intermittent simulation.

Question

Quizplus · Accepted Answer

Continuous and intermittent simulation involves embedding audit modules that monitor and evaluate transactions in real-time, allowing for independent processing and comparison of results.

An Internal Auditor Has Embedded an Audit Module in the Firm's