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An IS auditor is conducting substantive audit tests of a new
accounts receivable module. The IS auditor has a tight
schedule and limited computer expertise. Which would be the
BEST audit technique to use in this situation?
A. Test data
B. Parallel simulation
C. Integrated test facility
D. Embedded audit module
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Answer Posted / guest
Answer: A
Test data uses a set of hypothetical transactions to verify
the program logic and internal control in short a time and
for an auditor with minimal IT background. In a parallel
simulation, the results produced for an actual program are
compared with the results from a program written for the IS
auditor; this technique can be time consuming and requires
IT expertise. An integrated test facility, enables test data
to be continually evaluated when transactions are processed
online; this technique is time consuming and requires IT
expertise. An embedded audit module is a programmed module
that is inserted into an application program to test
controls; this technique is time consuming and requires IT
expertise.
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