PECB
LEAD-AUDITOR · Question #391
LEAD-AUDITOR Question #391: Real Exam Question with Answer & Explanation
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Question
EquiBank is undergoing an external audit of its financial management system. The auditors evaluate the logic of transactions processed by EquiBank's financial software. To ensure accuracy, they use simulations to validate operations, calculations, and controls programmed in the software applications. What type of Computer-Assisted Audit Technique (CAAT) is used?
Options
- APlotting and cartography software applications
- BUtility software
- CData test
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