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a. Batch control
b. Validation control
c. Input control
d. Error control
Computer-Assisted Audit Tools and Techniques
a. Transposition errors
b. Singe transposition errors
c. Double transposition errors
d. Multiple transposition errors
Computer-Assisted Audit Tools and Techniques
a. Check digits
b. Cross digits
c. Digits
d. None of the above
Computer-Assisted Audit Tools and Techniques
a. Completeness
b. Batch total
c. Sequence check
d. Reasonableness test
Computer-Assisted Audit Tools and Techniques
a. Batch and hash totals, record counts of each run, proper separation of
duties, passwords and user codes, and backup copies of activity and master
files
b. Employee supervision, batch totals, record counts of each run, and
payments by check
c. Passwords and user codes, batch totals, employee supervision, and
records counts of each run
d. Batch totals, record counts, user codes, proper separation of duties, and
online edit checks
Computer-Assisted Audit Tools and Techniques
a. The test data need consist of only those valid and invalid
conditions in which the auditor is interested
b. Only on transaction of each type need be tested
c. Test data are processed by client's computer programs
under the auditor's control
d. The test data must consist of all possible valid and invalid
conditions