Question 1

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

Accepted Answer

A)  sequence check 
B)  zero value check 
C)  spooling check 
D)  range check 
A)  sequence check 
B)  zero value check 
C)  spooling check 
D)  range check

Question 2

Input controls include all of the following except

Accepted Answer

A)  check digits 
B)  limit check 
C)  spooling check 
D)  missing data check 
A)  check digits 
B)  limit check 
C)  spooling check 
D)  missing data check

Question 3

Which of the following is correct?

Accepted Answer

A)  Check digits should be used for all data codes. 
B)  Check digits are always placed at the end of a data code. 
C)  Check digits do not affect processing efficiency. 
D)  Check digits are designed to detect transcription and transposition errors. 
A)  Check digits should be used for all data codes. 
B)  Check digits are always placed at the end of a data code. 
C)  Check digits do not affect processing efficiency. 
D)  Check digits are designed to detect transcription and transposition errors.

Question 4

Give one example of an error that is detected by a check digit control.

Accepted Answer

Check digits can effectively be used to

Question 5

Which statement is not correct?

Accepted Answer

A)  Only successful transactions are recorded on a transaction log. 
B)  Unsuccessful transactions are recorded in an error file. 
C)  A transaction log is a temporary file. 
D)  A hardcopy transaction listing is provided to users. 
A)  Only successful transactions are recorded on a transaction log. 
B)  Unsuccessful transactions are recorded in an error file. 
C)  A transaction log is a temporary file. 
D)  A hardcopy transaction listing is provided to users.

Question 6

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

Accepted Answer

A) True 
 B)False

Question 7

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.

Accepted Answer

A) True 
 B)False

Question 8

All of the following concepts are associated with the black box approach to auditing computer applications except

Accepted Answer

A)  the application need not be removed from service and tested directly 
B)  auditors do not rely on a detailed knowledge of the application's internal logic 
C)  the auditor reconciles previously produced output results with production input transactions 
D)  this approach is used for complex transactions that receive input from many sources 
A)  the application need not be removed from service and tested directly 
B)  auditors do not rely on a detailed knowledge of the application's internal logic 
C)  the auditor reconciles previously produced output results with production input transactions 
D)  this approach is used for complex transactions that receive input from many sources

Question 9

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

Accepted Answer

A) True 
 B)False

Question 10

Discuss what is involved in creating test data.

Accepted Answer

Auditors must prepare a complete set of

Question 11

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

Accepted Answer

A) True 
 B)False

Question 12

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

Accepted Answer

A)  gaining access to the output file and changing critical data values 
B)  using a remote printer and incurring operating inefficiencies 
C)  making a copy of the output file and using the copy to produce illegal output reports 
D)  printing an extra hardcopy of the output file 
A)  gaining access to the output file and changing critical data values 
B)  using a remote printer and incurring operating inefficiencies 
C)  making a copy of the output file and using the copy to produce illegal output reports 
D)  printing an extra hardcopy of the output file

Question 13

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 14

A truncation error is a form of transcription error.

Accepted Answer

A) True 
 B)False

Question 15

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

Accepted Answer

A)  black box tests of program controls 
B)  white box tests of program controls 
C)  substantive testing 
D)  intuitive testing 
A)  black box tests of program controls 
B)  white box tests of program controls 
C)  substantive testing 
D)  intuitive testing

Question 16

Input controls are programmed procedures that perform tests on master file data to ensure they are free from errors.

Accepted Answer

A) True 
 B)False

Question 17

All of the following are disadvantages of the test data technique except

Accepted Answer

A)  the test data technique requires extensive computer expertise on the part of the auditor 
B)  the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel 
C)  the auditor cannot be sure that the application being tested is the same application used throughout the entire year 
D)  preparation of the test data is time-consuming 
A)  the test data technique requires extensive computer expertise on the part of the auditor 
B)  the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel 
C)  the auditor cannot be sure that the application being tested is the same application used throughout the entire year 
D)  preparation of the test data is time-consuming

Question 18

The integrated test facility (ITF) is an automated approach that permits auditors to test an application's logic and controls during its normal operation.

Accepted Answer

A) True 
 B)False

Question 19

What are the three broad categories of application controls?

Accepted Answer

input, pro

Question 20

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.

Accepted Answer

A) True 
 B)False

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

Input controls include all of the following except

Which of the following is correct?

Give one example of an error that is detected by a check digit control.

Which statement is not correct?

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

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.

All of the following concepts are associated with the black box approach to auditing computer applications except

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

Discuss what is involved in creating test data.

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

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

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

A truncation error is a form of transcription error.

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

Input controls are programmed procedures that perform tests on master file data to ensure they are free from errors.

All of the following are disadvantages of the test data technique except

The integrated test facility (ITF) is an automated approach that permits auditors to test an application's logic and controls during its normal operation.

What are the three broad categories of application controls?

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.

Auditing and Internal Control

Auditing IT Governance Controls

Auditing Operating Systems and Networks

Auditing Database Systems

Systems Development and Program Change Activities

Transaction Processing and Financial Reporting Systems Overview

Data Structures and Caatts for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Enterprise Resource Planning Systems

Business Ethics, Fraud, and Fraud Detection

Filters

Exam 7: Computer Assisted Audit Tools and Techniques

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

Input controls include all of the following except

Which of the following is correct?

Give one example of an error that is detected by a check digit control.

Which statement is not correct?

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

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.

All of the following concepts are associated with the black box approach to auditing computer applications except

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

Discuss what is involved in creating test data.

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

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

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

A truncation error is a form of transcription error.

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

Input controls are programmed procedures that perform tests on master file data to ensure they are free from errors.

All of the following are disadvantages of the test data technique except

The integrated test facility (ITF) is an automated approach that permits auditors to test an application's logic and controls during its normal operation.

What are the three broad categories of application controls?

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.

Auditing and Internal Control

Auditing IT Governance Controls

Auditing Operating Systems and Networks

Auditing Database Systems

Systems Development and Program Change Activities

Transaction Processing and Financial Reporting Systems Overview

Data Structures and Caatts for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Enterprise Resource Planning Systems

Business Ethics, Fraud, and Fraud Detection

Filters