ต้นกะปุ้น.คอม | ||
|
Question : When performing a procedure to identify the value of inventory that has been kept for more than eight weeks, an IS auditor would MOST likely use :
The Correct Answer is : D. generalized audit software. Explanation : Generalized audit software will facilitate reviewing the entire inventory file to look for those items that meet the selection criteria. Generalized audit software provides direct access to data and provides for features of computation, stratification, etc. Test data are used to verify programs, but will not confirm anything about the transactions in question. The use of statistical sampling methods are not intended to select specific conditions, but are to select on a random basis through the file. In this case the IS Auditor would want to check all of the items that meet the criteria and not just a sample of them. An integrated test facility allows the IS Auditor to test transactions through the production system.
|
จำนวนผู้เยี่ยมชม | : | |
ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
Powered By Ton & Poon |