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

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If a control total were to be computed on each of the following data items,which would best be identified as a hash total for a payroll computer application?

(Multiple Choice)

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Question 61

A data warehouse is an example of:

(Multiple Choice)

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Question 62

Entities doing business on the Internet generally use any of the following methods to prevent unauthorized intruders from accessing proprietary information except:

(Multiple Choice)

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Question 63

Because log-on procedures may be cumbersome and tedious,users often store log-on sequences in their personal computers and invoke them when they want to use mainframe facilities.A risk of this practice is that

(Multiple Choice)

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Question 64

When designing the physical layout of a data processing center,which of the following would be least likely to be a necessary control that is considered?

(Multiple Choice)

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Question 65

For good internal control,programmers should not be given access to program documentation for the programs they work on.

(True/False)

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Question 66

Which of the following employees normally would be assigned the operating responsibility for designing the information system?

(Multiple Choice)

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Question 67

Which of the following is not a data communication control?

(Multiple Choice)

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Question 68

An auditor anticipates assessing control risk at a low level in a computerized environment.Under these circumstances,on which of the following controls would the auditor initially focus?

(Multiple Choice)

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Question 69

A system in which hardware and software are notonly linked together,but are also very dependent upon each other is referred to as:

(Multiple Choice)

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Question 70

In their consideration of a client's IT controls,the auditors will encounter general controls and application controls.Which of the following is an application control?

(Multiple Choice)

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Question 71

The best method of achieving internal control over advanced IT systems is through the use of:

(Multiple Choice)

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Question 72

Various characteristics of IT systems can present special audit risks.Explain each of the following characteristics of an IT system and the special audit risks that they present. a.Database system. b.Cloud Computing. c.End user computing.

(Essay)

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Question 73

Which of the following statements presents an example of a general control for a computerized system?

(Multiple Choice)

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Question 74

A control feature in a computer application program that involves comparing a customer number to the customer database:

(Multiple Choice)

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Question 75

Generalized audit software may be used for substantive procedures or for tests of controls.

(True/False)

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Question 76

Showing 61 - 76 of 76

If a control total were to be computed on each of the following data items,which would best be identified as a hash total for a payroll computer application?

A data warehouse is an example of:

Entities doing business on the Internet generally use any of the following methods to prevent unauthorized intruders from accessing proprietary information except:

Because log-on procedures may be cumbersome and tedious,users often store log-on sequences in their personal computers and invoke them when they want to use mainframe facilities.A risk of this practice is that

When designing the physical layout of a data processing center,which of the following would be least likely to be a necessary control that is considered?

For good internal control,programmers should not be given access to program documentation for the programs they work on.

Which of the following employees normally would be assigned the operating responsibility for designing the information system?

Which of the following is not a data communication control?

An auditor anticipates assessing control risk at a low level in a computerized environment.Under these circumstances,on which of the following controls would the auditor initially focus?

A system in which hardware and software are notonly linked together,but are also very dependent upon each other is referred to as:

In their consideration of a client's IT controls,the auditors will encounter general controls and application controls.Which of the following is an application control?

The best method of achieving internal control over advanced IT systems is through the use of:

Various characteristics of IT systems can present special audit risks.Explain each of the following characteristics of an IT system and the special audit risks that they present. a.Database system. b.Cloud Computing. c.End user computing.

Which of the following statements presents an example of a general control for a computerized system?

A control feature in a computer application program that involves comparing a customer number to the customer database:

Generalized audit software may be used for substantive procedures or for tests of controls.

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

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