While doing a concurrent audit in a bank, Mr. X noticed that some changes have been made to advance master data files of the database. He uses an audit technique to identify such suspicious transactions. This technique shall be defined as ___.
A. Continuous and Intermittent Sim-ulation (CIS)
B. System Control Audit Review File (SCARF)
C. Audit Hook
D. Integrated Test Facility (ITF)
Answer:C
While doing a concurrent audit in a bank, Mr. X noticed that some changes have been made to advance master data files of the database. He uses an audit technique to identify such suspicious transactions. This technique shall be defined as ___.
A. Continuous and Intermittent Sim-ulation (CIS) B. System Control Audit Review File (SCARF) C. Audit Hook D. Integrated Test Facility (ITF)