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What is the main purpose of continuous audit techniques?
What is the main purpose of continuous audit techniques?
- 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
How does the use of continuous audit techniques help in detecting misuse of the system?
How does the use of continuous audit techniques help in detecting misuse of the system?
- 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
What is the purpose of the technique called 'Snapshots' mentioned in the text?
What is the purpose of the technique called 'Snapshots' mentioned in the text?
- 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
Why are automated evaluation techniques applicable to continuous auditing important?
Why are automated evaluation techniques applicable to continuous auditing important?
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What is the purpose of audit hooks in application systems?
What is the purpose of audit hooks in application systems?
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What is the purpose of the integrated test facility (ITF) technique?
What is the purpose of the integrated test facility (ITF) technique?
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What occurs during continuous and intermittent simulation (CIS)?
What occurs during continuous and intermittent simulation (CIS)?
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What is the primary function of tagging transactions in IT auditing?
What is the primary function of tagging transactions in IT auditing?
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