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Which of the following strategies will a CPA most likely consider in auditing an entity that ...

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Which of the following strategies will a CPA most likely consider in auditing an entity that ...

Which of the following strategies will a CPA most likely consider in auditing an entity that processes most of its financial data only in electronic form, such as a paperless system?

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Continuous monitoring and analysis of transaction processing with an embedded audit module.

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Increased reliance on internal control activities that emphasize the segregation of duties.

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Verification of encrypted digital certificates used to monitor the authorization of transactions.

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Extensive testing of firewall boundaries that restrict the recording of outside network traffic.

Textbook

Accounting Information Systems

Edition: 4^th

Authors: Richardson, Chang, Smith

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