ITPEC Textbook
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Chapter 7 · System Audit and Internal ControlPractice
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CONCEPT PRACTICE

Computer assisted audit techniques

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Textbook Exercises
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Volume 2 · Chapter 7 · Textbook Exercises · Q6

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Among CAATs (Computer Aided Audit Techniques), which of the following is the technique in which the program to be audited and the program that is prepared by the system auditor process the same data and the processing results of both programs are compared?

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Source: FE Vol 2.pdf, PDF page 398, textbook p. 391 · Information-technology Promotion Agency, Japan · First Edition: April, 2015. ID: tb-v2-c7-q6. Publisher answer and commentary · private review.

Original question · Q6
Q6 Among CAATs (Computer Aided Audit Techniques), which of the following is the technique in which the program to be audited and the program that is prepared by the system auditor process the same data and the processing results of both programs are compared? a) Audit module method b) Test data method c) Integrated test method d) Parallel simulation method

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