A) involves individual modules only, not the full system B) requires creation of meaningful test data C) need not be repeated once the system is implemented D) is primarily concerned with usability A) involves individual modules only, not the full system B) requires creation of meaningful test data C) need not be repeated once the system is implemented D) is primarily concerned with usability

Exam 17: IT Controls : Systems Development Program Changes and Application Controls

When using the test data method,the presence of multiple error messages indicates a flaw in the preparation of test transactions.

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(True/False)

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Question 1

Correct Answer:

Verified

False

Which of the following is an input control?

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(Multiple Choice)

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Question 2

Correct Answer:

Verified

Contrast the black box approach to IT auditing and the white box approach.Which is preferred?

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(Essay)

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Question 3

Correct Answer:

Verified

The black box approach is not concerned with the application's internal workings.The auditor examines documentation of the system,interviews personnel,and bases the evaluation on the logical consistency between input and output.This method is often referred to as "auditing-around-the-computer" because there is no examination of data as it is processed.The white box approach,also called "auditing-through-the-computer," relies on knowledge of the internal workings of the systems and actually tests the application in action with test data having known results.Several white box techniques are available.These include the test data method,base case evaluation,tracing,the integrated test facility,and parallel simulation.This method makes the computer a tool of the audit as well as its target.

Input controls are intended to detect errors in transaction data after processing.

(True/False)

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Question 4

What control issue is related to reentering corrected error records into a batch processing system? What are the two methods for doing this?

(Essay)

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Question 5

Explain how application version numbers can be used as a audit toll for assessing program change controls.

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Question 6

Tracing is a method used to verify the logical operations executed by a computer application.

(True/False)

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Question 7

An inventory record indicates that 12 items of a specific product are on hand.A customer purchased two of the items,but when recording the order,the data entry clerk mistakenly entered 20 items sold.Which check could detect this error?

(Multiple Choice)

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Question 8

Describe two methods used to control the source program library.

(Essay)

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Question 9

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file.As a result,the accounts receivable master file was erased.Which control would prevent this from happening?

(Multiple Choice)

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Question 10

Which statement is not true?

(Multiple Choice)

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Question 11

Which of the following is correct?

(Multiple Choice)

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Question 12

The white box tests of program controls are also known as auditing through the computer.

(True/False)

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Question 13

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

(True/False)

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Question 14

Contrast embedded audit modules with generalized audit software.

(Essay)

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Question 15

Which of the following is an example of an input error correction technique?

(Multiple Choice)

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Question 16

Program testing

(Multiple Choice)

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Question 17

Define each of the following input controls and give an example of how they may be used: a.Missing data check b.Numeric/alphabetic data check c.Limit check d.Range check e.Reasonableness check f.Validity check

(Essay)

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Question 18

Which statement is not true? A batch control record

(Multiple Choice)

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Question 19

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

(Short Answer)

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Question 20

Showing 1 - 20 of 96

When using the test data method,the presence of multiple error messages indicates a flaw in the preparation of test transactions.

Which of the following is an input control?

Contrast the black box approach to IT auditing and the white box approach.Which is preferred?

Input controls are intended to detect errors in transaction data after processing.

What control issue is related to reentering corrected error records into a batch processing system? What are the two methods for doing this?

Explain how application version numbers can be used as a audit toll for assessing program change controls.

Tracing is a method used to verify the logical operations executed by a computer application.

An inventory record indicates that 12 items of a specific product are on hand.A customer purchased two of the items,but when recording the order,the data entry clerk mistakenly entered 20 items sold.Which check could detect this error?

Describe two methods used to control the source program library.

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file.As a result,the accounts receivable master file was erased.Which control would prevent this from happening?

Which statement is not true?

Which of the following is correct?

The white box tests of program controls are also known as auditing through the computer.

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

Contrast embedded audit modules with generalized audit software.

Which of the following is an example of an input error correction technique?

Program testing

Define each of the following input controls and give an example of how they may be used: a.Missing data check b.Numeric/alphabetic data check c.Limit check d.Range check e.Reasonableness check f.Validity check

Which statement is not true? A batch control record

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

The Information System: An Accountant’s Perspective

Introduction to Transaction Processing

Ethics, Fraud, and Internal Control

The Revenue Cycle

The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures

The Conversion Cycle

General Ledger, Financial Reporting, and Management Reporting Systems

Database Management Systems

The REA Approach to Business Process Modeling

Enterprise Resource Planning Systems

Electronic Commerce Systems

Managing the Systems Development Life Cycle

Construct, Deliver, and Maintain Systems Projects

IT Controls : Sarbanes-Oxley and IT Governance

IT Controls : Security and Access

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