Exam 12: Implications of Information Technology for the Audit Process

Security controls should require that users enter a(n)________ before being allowed access to software and other related data files.

Typical controls developed for manual systems which are still important in IT systems include:

Programmers should be allowed access to:

"Auditing around the computer" is acceptable only if the auditor has access to the client's data in a machine-readable language.

Which of the following is not seen as an advantage to using generalized audit software (GAS)?

Parallel testing is used when old and new systems are operated simultaneously in all locations.

The objective of the computer audit technique known as the test data approach is to determine whether the client's computer programs can correctly process valid and invalid transactions.

Which of the following statements is correct?

Auditors should evaluate which of the following before evaluating application controls because of the potential for pervasive effects?

Which of the following is not a risk in an IT system?

"Auditing around the computer" is most appropriate when the client has not maintained detailed output or source documents in a form readable by humans.

Control risk may be reduced for a company with a complex IT system when compared to a company that relies primarily on manual controls.

In an IT system,automated equipment controls or hardware controls are designed to:

What tools do companies use to limit access to sensitive company data?

Controls that relate to a specific use of the IT system,such as the processing of sales or cash receipts,are called application controls.

Which of the following controls prevent and detect errors while transaction data are processed?

What are the two software testing strategies that companies typically use? Which strategy is more expensive?

General controls include all of the following except:

The continued integration of IT in accounting systems can impact a company by:

Identify the three categories of application controls,and give one example of each.