Exam 20: Auditing in a Computerized Environment

The basic concept of test data is that once a computer is programmed to handle transactions in a certain way,every transaction will be handled in the same way.

_____________________________ computing environments are often characterized by inadequate separation of duties and lack of physical computer security.

_____________________________ describes the system and its controls and is the means of communicating the essential elements of the computerized processing system to current and potential users.

Match each of the automated application controls with the error condition(s)they are designed to prevent or detect (each control may be designed to prevent or detect more than one error condition).

Which of the following methods allow fictitious and actual transactions to be processed together without client operating personnel being aware of the testing process?

Which of the following is an example of a computer operations control?

When weaknesses exist that could lead to computer fraud,the best strategy is to have the client help audit teams plan and execute technical procedures to study and evaluate the system.

Which of the following is likely to be of least importance to audit teams when obtaining an understanding of the computer controls in an organization with a computerized processing system?

What is the difference between the use of test data and parallel simulation?

Which of the following would reduce the effectiveness of internal control in a computerized processing system?

Which of the following would most likely be a weakness in the internal control of a client that utilizes portable computing devices rather than a large computer system?

Computerized processing performed concurrently with a particular activity so that results are available to influence a decision being made is referred to as

Which of the following is not a control included as part of the systems development life cycle?

__________________________________ controls are "built in" to the computer equipment and provide reasonable assurance that data are not altered or modified as they are transmitted within the system.

______________________________ compare the client's processing of simulated transactions to the audit team's manual processing of those transactions.

The client's computerized exception reporting system helps audit teams conduct a more efficient audit because it

Which of the following persons is responsible for controlling access to systems documentation and access to program and data files?

Which of the following categories of general controls includes retention and recovery techniques for data and related programs?

In a computerized processing system,hardware controls are designed to

Controls that involve all applications of computerized processing (such as hardware controls)are referred to as ______________________________________.