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Question : Which of the following statements regarding an IS auditor's use of a continuous audit approach is TRUE ?
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![]() The Correct Answer is : C. The use of continuous auditing techniques can actually improve system security when used in time-sharing environments that process a large amount of transactions. Explanation : The use of continuous auditing techniques can actually improve system security when used in time-sharing environments that process a large amount of transactions, but leave a scarce paper trail. Answer A is incorrect since the continuous audit approach often does require an IS Auditor to collect evidence on system reliability while processing is taking place. Answer B is incorrect since an IS Auditor would normally only review and follow up on material deficiencies or errors detected. Answer D is incorrect since the use of continuous audit techniques does depend on the complexity of an organization's computer systems. ![]()
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| จำนวนผู้เยี่ยมชม | : | |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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