Continuous Audit Techniques in IT

To evaluate operating controls on a continuous basis (correct)

To reduce the need for IT auditors

To increase the number of transactions processed

To provide a paper trail for every transaction

By increasing the time lag between misuse and detection

By reducing the time lag between misuse and detection (correct)

By slowing down the processing of transactions

By creating a need for more IT auditors

To increase the misuse of the system

To delete processing paths of transactions

To take pictures of transaction processing paths (correct)

To embed audit software in the host application system

<p>To improve the reliability of IT systems</p> Signup and view all the answers

<p>To function as red flags and alert IT auditors to potential errors or irregularities</p> Signup and view all the answers

<p>To compare the output with the data that have been independently calculated</p> Signup and view all the answers

<p>The computer system simulates the instruction execution of the application and audits each transaction based on predetermined criteria</p> Signup and view all the answers

<p>Applying identifiers to input data and recording selected information for subsequent review by an IT auditor</p> Signup and view all the answers