Question: For each of the following descriptions select the computer audit

For each of the following descriptions, select the computer audit procedure most closely related. Computer audit procedures may be used once, more than once, or not at all.

a. Auditing by manually testing the input and output of a computer system.
b. Dummy transactions developed by the auditor and processed by the client’s computer programs, generally for a batch processing system.
c. Fictitious and real transactions are processed together without the client’s operating personnel knowing the testing process.
d. May include a simulated division or subsidiary in the accounting system with the purpose of running fictitious transactions through it.
e. The auditors use generalized audit software to perform processing functions essentially equivalent to those of the client’s programs.

Computer Audit Procedures
1. Auditing “around” the computer
2. Tagging and tracing
3. Integrated test facility
4. Parallel simulation
5. Limit test
6. Test data

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