Question 1

The operating system is an example of system software.

Accepted Answer

A) True 
 B)False

Question 2

The individual with whom an auditor would be most likely to discuss specific access controls within a client's relational database management system is the

Accepted Answer

A) Database administrator. 
B) Controller. 
C) Systems analyst. 
D) Systems librarian. 
A) Database administrator. 
B) Controller. 
C) Systems analyst. 
D) Systems librarian.

Question 3

Which of the following is not a distinctive characteristic of advanced IT systems?

Accepted Answer

A) Data communication. 
B) Integrated database. 
C) Batch processing of transactions. 
D) Distributive data processing. 
A) Data communication. 
B) Integrated database. 
C) Batch processing of transactions. 
D) Distributive data processing.

Question 4

A problem for a CPA associated with advanced IT systems is that:

Accepted Answer

A) The audit trail normally does not exist. 
B) The audit trail is sometimes generated only in machine readable form. 
C) The client's internal auditors may have been involved at the design stage. 
D) Tests of controls are not possible. 
A) The audit trail normally does not exist. 
B) The audit trail is sometimes generated only in machine readable form. 
C) The client's internal auditors may have been involved at the design stage. 
D) Tests of controls are not possible.

Question 5

Which of the following is most likely to include user group development and execution of certain computer applications?

Accepted Answer

A) Telecommunication transmission systems. 
B) Database administration. 
C) End user computing. 
D) Electronic data interchange systems. 
A) Telecommunication transmission systems. 
B) Database administration. 
C) End user computing. 
D) Electronic data interchange systems.

Question 6

A network security system that monitors and controls the incoming and outgoing network access and data based on predetermined security criteria is referred to as a

Accepted Answer

A) cloud approach. 
B) method of data encryption. 
C) firewall. 
D) test data approach. 
A) cloud approach. 
B) method of data encryption. 
C) firewall. 
D) test data approach.

Question 7

Substantive procedures that cannot be performed with generalized audit software include:

Accepted Answer

A) Performing certain analytical procedures,such as inventory turnover. 
B) Observing inventory. 
C) Recomputing depreciation. 
D) Selecting audit samples. 
A) Performing certain analytical procedures,such as inventory turnover. 
B) Observing inventory. 
C) Recomputing depreciation. 
D) Selecting audit samples.

Question 8

Various computing devices (e.g. ,desktops,laptops,tablets,phones)have resulted in a(n):

Accepted Answer

A) Decentralization of data processing activities. 
B) Decreased concern over the accuracy of computerized processing. 
C) Decrease in the number of local area networks. 
D) Increase for general computer control activities. 
A) Decentralization of data processing activities. 
B) Decreased concern over the accuracy of computerized processing. 
C) Decrease in the number of local area networks. 
D) Increase for general computer control activities.

Question 9

Which of the following would be least likely to be considered a desirable attribute of a database management system?

Accepted Answer

A) Data redundancy. 
B) Quick response to users' request for information. 
C) Control of users' identification numbers and passwords. 
D) Logging of terminal activity. 
A) Data redundancy. 
B) Quick response to users' request for information. 
C) Control of users' identification numbers and passwords. 
D) Logging of terminal activity.

Question 10

Authentication can only be achieved through passwords.

Accepted Answer

A) True 
 B)False

Question 11

Decentralized data processing eliminates the need for data security.

Accepted Answer

A) True 
 B)False

Question 12

When conducting fieldwork for a physical inventory,an auditor is least likely to perform which of the following steps using a generalized audit software package?

Accepted Answer

A) Observing inventory. 
B) Selecting sample items of inventory. 
C) Analyzing data resulting from inventory. 
D) Recalculating balances in inventory reports. 
A) Observing inventory. 
B) Selecting sample items of inventory. 
C) Analyzing data resulting from inventory. 
D) Recalculating balances in inventory reports.

Question 13

Which of the following computer related employees should not be allowed access to program listings of application programs?

Accepted Answer

A) The systems analyst. 
B) The programmer. 
C) The operator. 
D) The librarian. 
A) The systems analyst. 
B) The programmer. 
C) The operator. 
D) The librarian.

Question 14

Usernames,passwords,and identity cards are examples approaches to:

Accepted Answer

A) Processing controls. 
B) Manual input controls. 
C) Authorization. 
D) Firewalls. 
A) Processing controls. 
B) Manual input controls. 
C) Authorization. 
D) Firewalls.

Question 15

Which of the following personnel is responsible for determining the computer processing needs of the various users?

Accepted Answer

A) The application programmer. 
B) The computer operator. 
C) The systems analyst. 
D) The systems programmer. 
A) The application programmer. 
B) The computer operator. 
C) The systems analyst. 
D) The systems programmer.

Question 16

End user computing is most likely to occur on which of the following types of computers?

Accepted Answer

A) Mainframe. 
B) Relational databased computers. 
C) Personal computers,tablets and other such devices. 
D) Personal reference assistants. 
A) Mainframe. 
B) Relational databased computers. 
C) Personal computers,tablets and other such devices. 
D) Personal reference assistants.

Question 17

The capability for computers to communicate with various electronic devices is an important feature in the design of modern business information systems.Which of the following risks associated with the use of telecommunications systems is minimized through the use of a password control system?

Accepted Answer

A) Unauthorized access to system program and data files. 
B) Unauthorized physical availability of remote terminals. 
C) Physical destruction of system program and data files. 
D) Physical destruction of electronic devices. 
A) Unauthorized access to system program and data files. 
B) Unauthorized physical availability of remote terminals. 
C) Physical destruction of system program and data files. 
D) Physical destruction of electronic devices.

Question 18

Auditors are now faced with examining clients that have database systems.
a.Describe a database system,including its major advantage.
b.Identify policies and procedures that may be established to provide control over that aspect of a database system.

Accepted Answer

a.In a database system,separate files ar

Question 19

Many auditors use generalized audit software to assist them in the examination of clients' computer records.
a.Describe what is meant by generalized audit software.
b.List two advantages of the use of generalized audit software.
c.List three functions that may be performed with this type of software.

Accepted Answer

a.Generalized audit software packages ar

Question 20

The completeness of computer generated sales figures can be tested by comparing the number of items listed on the daily sales report with the number of items billed on the actual invoices.This process uses:

Accepted Answer

A) Self-checking numbers. 
B) Control totals. 
C) Validity tests. 
D) Process tracing data. 
A) Self-checking numbers. 
B) Control totals. 
C) Validity tests. 
D) Process tracing data.

The operating system is an example of system software.

The individual with whom an auditor would be most likely to discuss specific access controls within a client's relational database management system is the

Which of the following is not a distinctive characteristic of advanced IT systems?

A problem for a CPA associated with advanced IT systems is that:

Which of the following is most likely to include user group development and execution of certain computer applications?

A network security system that monitors and controls the incoming and outgoing network access and data based on predetermined security criteria is referred to as a

Substantive procedures that cannot be performed with generalized audit software include:

Various computing devices (e.g. ,desktops,laptops,tablets,phones)have resulted in a(n):

Which of the following would be least likely to be considered a desirable attribute of a database management system?

Authentication can only be achieved through passwords.

Decentralized data processing eliminates the need for data security.

When conducting fieldwork for a physical inventory,an auditor is least likely to perform which of the following steps using a generalized audit software package?

Which of the following computer related employees should not be allowed access to program listings of application programs?

Usernames,passwords,and identity cards are examples approaches to:

Which of the following personnel is responsible for determining the computer processing needs of the various users?

End user computing is most likely to occur on which of the following types of computers?

The capability for computers to communicate with various electronic devices is an important feature in the design of modern business information systems.Which of the following risks associated with the use of telecommunications systems is minimized through the use of a password control system?

Auditors are now faced with examining clients that have database systems. a.Describe a database system,including its major advantage. b.Identify policies and procedures that may be established to provide control over that aspect of a database system.

The completeness of computer generated sales figures can be tested by comparing the number of items listed on the daily sales report with the number of items billed on the actual invoices.This process uses:

The Role of the Public Accountant in the American Economy

Professional Standards

Professional Ethics

Legal Liability of Cpas

Audit Evidence and Documentation

Audit Planning, understanding the Client, assessing Risks, and Responding

Internal Control

Audit Sampling

Cash and Financial Investments

Accounts Receivable, notes Receivable, and Revenue

Inventories and Cost of Goods Sold

Property,plant,and Equipment: Depreciation and Depletion

Accounts Payable and Other Liabilities

Debt and Equity Capital

Auditing Operations and Completing the Audit

Auditors Reports

Integrated Audits of Public Companies

Additional Assurance Services: Historical Financial Information

Additional Assurance Services: Other Information

Internal, operational, and Compliance Auditing

Filters

Exam 8: Consideration of Internal Control in an Information Technology Environment

The operating system is an example of system software.

The individual with whom an auditor would be most likely to discuss specific access controls within a client's relational database management system is the

Which of the following is not a distinctive characteristic of advanced IT systems?

A problem for a CPA associated with advanced IT systems is that:

Which of the following is most likely to include user group development and execution of certain computer applications?

A network security system that monitors and controls the incoming and outgoing network access and data based on predetermined security criteria is referred to as a

Substantive procedures that cannot be performed with generalized audit software include:

Various computing devices (e.g. ,desktops,laptops,tablets,phones)have resulted in a(n):

Which of the following would be least likely to be considered a desirable attribute of a database management system?

Authentication can only be achieved through passwords.

Decentralized data processing eliminates the need for data security.

When conducting fieldwork for a physical inventory,an auditor is least likely to perform which of the following steps using a generalized audit software package?

Which of the following computer related employees should not be allowed access to program listings of application programs?

Usernames,passwords,and identity cards are examples approaches to:

Which of the following personnel is responsible for determining the computer processing needs of the various users?

End user computing is most likely to occur on which of the following types of computers?

The capability for computers to communicate with various electronic devices is an important feature in the design of modern business information systems.Which of the following risks associated with the use of telecommunications systems is minimized through the use of a password control system?

Auditors are now faced with examining clients that have database systems. a.Describe a database system,including its major advantage. b.Identify policies and procedures that may be established to provide control over that aspect of a database system.

The completeness of computer generated sales figures can be tested by comparing the number of items listed on the daily sales report with the number of items billed on the actual invoices.This process uses:

The Role of the Public Accountant in the American Economy

Professional Standards

Professional Ethics

Legal Liability of Cpas

Audit Evidence and Documentation

Audit Planning, understanding the Client, assessing Risks, and Responding

Internal Control

Audit Sampling

Cash and Financial Investments

Accounts Receivable, notes Receivable, and Revenue

Inventories and Cost of Goods Sold

Property,plant,and Equipment: Depreciation and Depletion

Accounts Payable and Other Liabilities

Debt and Equity Capital

Auditing Operations and Completing the Audit

Auditors Reports

Integrated Audits of Public Companies

Additional Assurance Services: Historical Financial Information

Additional Assurance Services: Other Information

Internal, operational, and Compliance Auditing

Filters