Exam 20: Auditing in a Computerized Environment

A customer intended to order 100 units of product Z96014 but incorrectly ordered product Z96015,which is not an actual product.Which of the following controls most likely would detect this error?

Why is it important that the organization establish systems development and documentation standards?

To obtain evidence that controls over access to computer programs are properly functioning,audit teams most likely would

When auditing a computerized processing system,which of the following is not true of the test data approach?

Match each of the following general controls with the broad category of controls in which it is included (each control will be related to only one category).

Which of the following is a general control that would most likely assist an organization whose systems analyst resigned during the development of a major project?

The method of auditing around the computer treats the computer system as a black box.

If an entity's general controls are ineffective,audit teams would likely gain additional assurance by increasing tests of their automated application controls.

In auditing around the computer,audit teams reconcile source documents (input)to processing results.

Check digits,record counts,and sequence tests are examples of _____________________________ controls.

In end-user computing environments,the processing control procedures would ordinarily not include

Tests of controls in an advanced computerized processing system

Audit teams use the test data method to gain certain assurances with respect to

The tools and techniques applicable to auditing in a computerized environment should not include those that

Which of the following statements best describes the impact on an audit when a client uses computerized processing of transactions?

Which of the following computer controls would provide the best evidence that unauthorized users are not accessing specific computer programs and files?

The reprocessing of actual data using programs developed by the audit team to evaluate program controls is called

Separation of incompatible functions is an example of a ___________________________________ control.

When using test data,why are audit teams required to prepare only one transaction to test each computer processing alternative?

Which of the following statements most likely represents a control consideration for an entity that performs its accounting using portable computing devices?