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NEW QUESTION: 1
Welche der folgenden Online-Auditing-Techniken ist am effektivsten, um Fehler oder Unregelmäßigkeiten frühzeitig zu erkennen?
A. Audit Hooks
B. Schnappschüsse
C. Eingebettetes Überwachungsmodul
D. Integrierte Testeinrichtung
Answer: A
Explanation:
Erläuterung:
Bei der Audit-Hook-Technik wird Code zur Prüfung ausgewählter Transaktionen in Anwendungssysteme eingebettet. Dies hilft einem IS-Prüfer zu handeln, bevor ein Fehler oder eine Unregelmäßigkeit außer Kontrolle gerät. Bei einem eingebetteten Prüfmodul wird speziell geschriebene Software in das Host-Anwendungssystem des Unternehmens eingebettet, sodass Anwendungssysteme selektiv überwacht werden. Eine integrierte Testeinrichtung wird verwendet, wenn die Verwendung von Testdaten nicht praktikabel ist, und Schnappschüsse werden verwendet, wenn ein Audittrail erforderlich ist.

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