B. Continuous and Intermittent Simulation (CIS)

To meet pre-defined criteria, which of the following
continuous audit techniques would BEST identify transactions
to audit?

A. Systems Control Audit Review File and Embedded Audit
Modules (SCARF/EAM)

B. Continuous and Intermittent Simulation (CIS)

C. Integrated Test Facilities (ITF)

D. Audit hooks

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Answer Posted / antoine

B. Continuous and Intermittent Simulation (CIS)

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