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What Is the Auditor's Role in the Detection of Computer

Question 26

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What is the auditor's role in the detection of computer fraud?


A) use computer-assisted audit techniques to make sure that the computer programs do not have any unauthorized processing
B) use test data to make sure that the computer programs are functioning as described by the client
C) investigate unusual relationships or patterns, conduct the audit properly, and report to management
D) only detect fraud if it has been ongoing for a long period of time and leaves many different types of evidence

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