Question

Through-the-computer auditing uses all of the following except:

a) Confirmation sampling
b) Test data
c) Tests of program authorization
d) Embedded audit modules

Answer 1

Through-the-computer auditing includes test data, tests of program authorization, and embedded audit modules, but not confirmation sampling, which is a manual auditing technique.

Step-by-step explanation:

The question relates to through-the-computer auditing, which is a technique used in the field of information systems auditing. This technique involves the use of computer-assisted auditing tools to evaluate the internal controls and data integrity within computer systems.

The correct components of through-the-computer auditing include test data, tests of program authorization, and embedded audit modules. However, confirmation sampling is typically not used in through-the-computer auditing; it is a manual audit technique where the auditor obtains confirmation of account balances and other information from third parties.