What would be the most reliable source of evidence available to ensure that a key computer program

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What would be the most reliable source of evidence available to ensure that a key computer program has not changed since the prior year’s audit?

(a) A report showing computer hardware maintenance schedules.

b) A verbal statement from the responsible programmer.

(c) Written representation from the responsible programmer and computer manager.

(d) A reliable computer log showing that the file containing the program has not been updated since the last audit.

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Modern Auditing

ISBN: 9780471230113

1st Edition

Authors: Graham Cosserat

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