Exam 10: The Impact of Information Technology on the Audit Process

An independent auditor uses generalised audit software. The second step in using GAS, application design, might include which of the following?

IT controls are classified as either general or application controls.

The objective of the computer audit technique known as the test data approach is to determine whether the client's computer programs can correctly process valid and invalid transactions.

The function of an embedded audit module approach:

Which of the following is a generalised audit software package?

Development and changes to IT systems are generally coordinated by a _ analyst.

The day- to- day operations of the computer are the responsibility of management.

How do information technologies enhance internal control?

When auditing a client whose information is processed by an outside computer service company, it is acceptable for the auditor to rely on the audit report of another independent auditor who has previously tested the internal controls of the computer service centre rather than testing the service centre's controls himself or herself.

Controls which are designed to assure that the information processed by the computer is authorised, complete and accurate are called:

Which of the following is NOT an example of a test data approach?

Generalised audit software can be used to perform many different kinds of tests. Which is NOT one of them?

Strong general controls mitigate which type of risks?

One key to a backup and contingency plan is to make sure that all critical copies of software and data files are backed up and stored off- premises.

Generalised audit software can be used to perform many different kinds of tests. Which is NOT one of them?

Controls which are built in by the manufacturer to detect equipment failure are called:

The major disadvantage of generalised audit software is that its complexity limits its use primarily to IT specialists.

Which of the following is NOT an example of an applications control?

If a control total were to be computed on each of the following data items, which would BEST be identified as a hash total for a payroll IT application?

An advantage of generalised audit software (GAS) is the ability to access and test client data independently.