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

Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling)include all of the following actions by a computer criminal except

What are the three categories of processing control?

Describe and contrast the test data method with the integrated test facility.

Routine maintenance activities require all of the following controls except

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

The black box approach to testing computer program controls is also known as auditing around the computer.

Which of the following is an example of input control test?

Which check is not an input control?

Name three types of transcription error.

Which of the following is not an input control?

After data is entered into the system,it is processed.Processing control exists to make sure that the correct things happen during processing.Discuss processing controls.

What are the audit's objectives relating to systems development?

When the auditor reconciles the program version numbers,which audit objective is being tested?

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

Achieving batch control objectives requires grouping similar types of input transactions (such as sales orders)together in batches and then controlling the batches throughout data processing.

Programs in their compiled state are very susceptible to the threat of unauthorized modification.

Describe two types of transposition error

The programmer's authority table will specify the libraries a programmer may access.