Question

If an auditor were to audit a payroll application using around-the-computer auditing techniques, the individual would:...

If an auditor were to audit a payroll application using around-the-computer auditing techniques, the individual would:

a) Use test data

b) Verify that the output from the computerized processing was correct for the input data used to generate it

c) Never use a surprise audit because of the amount of time and work involved

d) Prepare a profile of a computer file and check the processed data with the profile thus obtained

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Answer #1
Option B is the answer
When an auditor were to audit the payroll application using around the computer technique, he must verify that the output generated and input used to generate are in tune with each other
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