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เตรียมตัวสอบ CISA
| Area 01 : Question 21 ( P1 - 21 ) |
CAAT |
3
4
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Question : Which of the following would NOT normally be performed using CAATs ?
| A) |
Footing totals |
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| B) |
Selecting testing samples |
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| C) |
Reconciling account posting |
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| D) |
Testing aging of receivables |
The Correct Answer is :
C. Reconciling account posting
Explanation :
Computer-assisted audit techniques are usually used by auditors to automate the testing and verification of data elements within a computer report or file.
CAATs can verify footed amounts, re-extend totals, compare data among files, and select samples.
However, manual procedures are usually used to test file completeness and test whether totals were correctly posted to the general ledger.
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