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AICPA CPA-Auditing Exam - Topic 3 Question 97 Discussion

Posted by Johnna on Sep 14, 2024 at 02:17 AM

Which of the following characteristics distinguishes computer processing from manual processing?

Suggested Answer: A

Choice 'a' is correct. Computer processing virtually eliminates the occurrence of (random) computational errors normally associated with manual processing. This is a major benefit of computer processing over manual processing.

Choice 'b' is incorrect. Depending on human involvement and review, errors or irregularities in computer processing may not be detected quickly.

Choice 'c' is incorrect. The potential for systematic errors (e.g., incorrect programming, incorrect data entry) is greater in a computerized system due to reduced human involvement in processing.

Choice 'd' is incorrect. Only poorly designed computerized systems provide no audit trail capabilities.


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35 comments · newest first
AS
Asha 10 months ago
Just a heads up, A is a big advantage of computer processing!
DO
Dolores 11 months ago
C makes sense, manual processing has way more room for error.
AN
Andra 11 months ago
Wait, D seems off. Most systems have audit trails, right?
ST
Staci 11 months ago
I disagree, B isn't always the case. Sometimes errors slip through.
MI
Mireya 11 months ago
A is definitely true, computers are way more accurate!
AM
Amber 12 months ago
I’m a bit confused about option D; I thought most systems actually keep transaction trails for audits, so that one seems off to me.
AL
Alton 12 months ago
I feel like I read somewhere that manual processing has a higher chance of systematic errors, so maybe option C is the right choice?
RO
Rory 12 months ago
I think option B sounds familiar because we talked about how computers can flag issues quickly, unlike manual processes.
PA
Paris 1 year ago
I remember studying that computer processing can reduce errors, but I'm not sure if it completely eliminates them.
AL
Aliza 1 year ago
I feel pretty good about this question. The distinction between the two processing methods is something we've covered extensively in class. I'll carefully analyze each option and select the one that best captures the defining characteristic.
GL
Gladys 1 year ago
This is a tricky one. I'm not entirely confident in my understanding of the differences between computer and manual processing. I'll need to review my notes and think it through step-by-step.
KI
King 1 year ago
Okay, I think I've got a handle on this. The key here is to focus on the inherent advantages and disadvantages of each processing method. I'll weigh the options against that criteria.
HE
Hector 1 year ago
This seems like a straightforward question about the differences between computer and manual processing. I'll need to carefully consider each option and think about the key characteristics that distinguish the two.
MI
Mitzie 1 year ago
Hmm, I'm a bit unsure about this one. The options all seem plausible, but I'll need to really think through the nuances to determine which one best captures the distinguishing characteristic.
JU
Judy 2 years ago
Haha, D? Who wrote this question, a computer? Computers are basically designed to leave a digital breadcrumb trail everywhere they go.
OT
Otis 2 years ago
I bet the answer is A. Computers don't get tired or distracted like us humans. They just crunch those numbers all day long without making mistakes.
BE
Bev 2 years ago
I'm not sure, but I think it's between A and B.
LA
Lashandra 2 years ago
I agree with Dalene, computer processing eliminates computational errors.
BR
Brent 2 years ago
D? Really? That's just nonsense. Computers leave tons of audit trails, that's like IT 101. Someone's trying to trick us here.
KR
Kris 2 years ago
↳ replying to Brent
C) The potential for systematic error is ordinarily greater in manual processing than in computerized processing.
EL
Eladia 2 years ago
↳ replying to Brent
B) Errors or irregularities in computer processing will be detected soon after their occurrences.
AL
Alberto 2 years ago
↳ replying to Brent
A) Computer processing virtually eliminates the occurrence of computational error normally associated with manual processing.
SH
Sharika 2 years ago
Hmm, I'm going with C. Manual processing just has more room for systematic errors, you know? Computers are way more consistent.
DO
Dorothy 2 years ago
↳ replying to Sharika
I think I'll go with A, computers virtually eliminate computational errors.
SK
Skye 2 years ago
↳ replying to Sharika
Yeah, computers are much more consistent and reliable.
WH
Whitney 2 years ago
↳ replying to Sharika
I agree, manual processing is definitely more prone to systematic errors.
DA
Dalene 2 years ago
I think the answer is A.
AN
Andra 2 years ago
I think B is the way to go. Computers can detect errors quickly, which is super important for ensuring the integrity of the data.
MA
Mable 2 years ago
↳ replying to Andra
I think C is also a distinguishing characteristic, as manual processing is more prone to systematic errors.
AD
Adolph 2 years ago
↳ replying to Andra
True, computers are great at quickly detecting errors, which is crucial for accuracy.
PA
Paola 2 years ago
↳ replying to Andra
But A is also important, as it helps reduce computational errors that can occur in manual processing.
MA
Margarett 2 years ago
↳ replying to Andra
I agree, B is definitely a key advantage of computer processing.
NE
Nelida 2 years ago
A is clearly the correct answer. Computers are much more accurate than humans at calculations, which is a key advantage of computerized processing.
RO
Rodolfo 2 years ago
↳ replying to Nelida
Yes, that's why computer processing virtually eliminates computational errors.
TR
Trinidad 2 years ago
↳ replying to Nelida
I agree, computers are definitely more accurate than humans at calculations.
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