Question 1

Use of the integrated test facility poses no threat to organizational data files.

Accepted Answer

A) True 
 B)False

Question 2

A check digit is a method of detecting data coding errors.

Accepted Answer

A) True 
 B)False

Question 3

Output controls ensure that output is not lost,misdirected,or corrupted and that privacy is not violated.What are some output exposures or situations where output is at risk?

Accepted Answer

output spooling,dela

Question 4

Explain input controls.

Accepted Answer

Input controls are programmed

Question 5

Which control ensures that production files cannot be accessed without specific permission?

Accepted Answer

A)  Database Management System 
B)  Recovery Operations Function 
C)  Source Program Library Management System 
D)  Computer Services Function 
A)  Database Management System 
B)  Recovery Operations Function 
C)  Source Program Library Management System 
D)  Computer Services Function

Question 6

Which of the following is not an example of a processing control?

Accepted Answer

A)  hash total. 
B)  record count. 
C)  batch total. 
D)  check digit 
A)  hash total. 
B)  record count. 
C)  batch total. 
D)  check digit

Question 7

New system development activity controls must focus on the authorization,development,and implementation of new systems and its maintenance.Discuss at least five control activities that are found in an effective system development life cycle.

Accepted Answer

System authorization activities assure t

Question 8

The correct purchase order number,is123456.All of the following are transcription errors except

Accepted Answer

A)  1234567 
B)  12345 
C)  124356 
D)  123454 
A)  1234567 
B)  12345 
C)  124356 
D)  123454

Question 9

Which input control check would detect a payment made to a nonexistent vendor?

Accepted Answer

A)  missing data check 
B)  numeric/alphabetic check 
C)  range check 
D)  validity check 
A)  missing data check 
B)  numeric/alphabetic check 
C)  range check 
D)  validity check

Question 10

What are program version numbers and how are the used?

Accepted Answer

The SPLMS assigns a version number autom

Question 11

If input and processing controls are adequate,why are output controls needed?

Accepted Answer

Output controls are designed to ensure t

Question 12

An input control that tests time card records to verify than no employee has worked more 50 hours in a pay period is an example of a range test.

Accepted Answer

A) True 
 B)False

Question 13

Explain the three methods used to correct errors in data entry.

Accepted Answer

Immediate Correction.In the direct data

Question 14

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

Accepted Answer

A) True 
 B)False

Question 15

Which control is not a part of the source program library management system?

Accepted Answer

A)  using passwords to limit access to application programs 
B)  assigning a test name to all programs undergoing maintenance 
C)  combining access to the development and maintenance test libraries 
D)  assigning version numbers to programs to record program modifications 
A)  using passwords to limit access to application programs 
B)  assigning a test name to all programs undergoing maintenance 
C)  combining access to the development and maintenance test libraries 
D)  assigning version numbers to programs to record program modifications

Question 16

Generalized audit software packages perform all of the following tasks except

Accepted Answer

A)  recalculate data fields 
B)  compare files and identify differences 
C)  stratify statistical samples 
D)  analyze results and form opinions 
A)  recalculate data fields 
B)  compare files and identify differences 
C)  stratify statistical samples 
D)  analyze results and form opinions

Question 17

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

Accepted Answer

A) True 
 B)False

Question 18

Shredding computer printouts is an example of an output control.

Accepted Answer

A) True 
 B)False

Question 19

The employee entered "40" in the "hours worked per day" field.Which check would detect this unintentional error?

Accepted Answer

A)  numeric/alphabetic data check 
B)  sign check 
C)  limit check 
D)  missing data check 
A)  numeric/alphabetic data check 
B)  sign check 
C)  limit check 
D)  missing data check

Question 20

Run-to-run control totals can be used for all of the following except

Accepted Answer

A)  to ensure that all data input is validated 
B)  to ensure that only transactions of a similar type are being processed 
C)  to ensure the records are in sequence and are not missing 
D)  to ensure that no transaction is omitted 
A)  to ensure that all data input is validated 
B)  to ensure that only transactions of a similar type are being processed 
C)  to ensure the records are in sequence and are not missing 
D)  to ensure that no transaction is omitted

Use of the integrated test facility poses no threat to organizational data files.

A check digit is a method of detecting data coding errors.

Output controls ensure that output is not lost,misdirected,or corrupted and that privacy is not violated.What are some output exposures or situations where output is at risk?

Explain input controls.

Which control ensures that production files cannot be accessed without specific permission?

Which of the following is not an example of a processing control?

New system development activity controls must focus on the authorization,development,and implementation of new systems and its maintenance.Discuss at least five control activities that are found in an effective system development life cycle.

The correct purchase order number,is123456.All of the following are transcription errors except

Which input control check would detect a payment made to a nonexistent vendor?

What are program version numbers and how are the used?

If input and processing controls are adequate,why are output controls needed?

An input control that tests time card records to verify than no employee has worked more 50 hours in a pay period is an example of a range test.

Explain the three methods used to correct errors in data entry.

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

Which control is not a part of the source program library management system?

Generalized audit software packages perform all of the following tasks except

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

Shredding computer printouts is an example of an output control.

The employee entered "40" in the "hours worked per day" field.Which check would detect this unintentional error?

Run-to-run control totals can be used for all of the following except

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

Filters

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

Use of the integrated test facility poses no threat to organizational data files.

A check digit is a method of detecting data coding errors.

Output controls ensure that output is not lost,misdirected,or corrupted and that privacy is not violated.What are some output exposures or situations where output is at risk?

Explain input controls.

Which control ensures that production files cannot be accessed without specific permission?

Which of the following is not an example of a processing control?

New system development activity controls must focus on the authorization,development,and implementation of new systems and its maintenance.Discuss at least five control activities that are found in an effective system development life cycle.

The correct purchase order number,is123456.All of the following are transcription errors except

Which input control check would detect a payment made to a nonexistent vendor?

What are program version numbers and how are the used?

If input and processing controls are adequate,why are output controls needed?

An input control that tests time card records to verify than no employee has worked more 50 hours in a pay period is an example of a range test.

Explain the three methods used to correct errors in data entry.

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

Which control is not a part of the source program library management system?

Generalized audit software packages perform all of the following tasks except

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

Shredding computer printouts is an example of an output control.

The employee entered "40" in the "hours worked per day" field.Which check would detect this unintentional error?

Run-to-run control totals can be used for all of the following except

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

Filters