Exam 20: Auditing in a Computerized Environment

Match each of the following categories of general controls (letters A-E)to the description of a computer control (numbers 1-10).A category of general controls can be used more than once. A. Hardware controls B. Program development controls C. Program change controls D. Computer operations controls E. Access to programs and data controls

Audit teams can obtain evidence of the proper functioning of password access control to a computerized processing system by

Audit teams would most likely use computer-assisted audit techniques to

Computer controls that provide reasonable assurance that data are not altered or modified as they are transmitted through the system are referred to as

Auditing ________________________________________ consists of reconciling source documents with computer output.

A program description should contain a program flowchart,a list of the program source code,and a record of all program changes.

Audit teams cannot test the reliable operation of computer control procedures by

Identify whether each of the following statements is appropriate for auditing around the computer (A),auditing through the computer (T),or auditing both around and through the computer (B). ____ 1.It is more likely to be utilized when the client's computerized processing systems are relatively simple. ____ 2.The method is permitted under generally accepted auditing standards. ____ 3.It requires audit teams to evaluate and test the operating effectiveness of computer controls. ____ 4.It primarily concerns correspondence between input and output. ____ 5.The use of test data and parallel simulation are examples of this approach. ____ 6.It should be used with more complex computerized processing systems. ____ 7.Audit teams can design error conditions to evaluate how these conditions are processed. ____ 8.Audit teams are required to consider important computer controls that have been implemented by the client over computerized processing of transactions. ____ 9.It is more likely to be used when clients have not implemented extensive computer controls. ____ 10.It can be used to provide audit teams with a basis for assessing control risk.

____________________________________ represent comparisons of the number of transactions submitted for data conversion with the number of transactions actually entered for processing.

Retaining previous generations of files for use in reconstructing current generations of files is known as the _________________________________________ technique.

The technique of creating a minicompany with fictitious master file records to process simulated data simultaneously with actual client data is referred to as a(n)

Which of the following is not a major difference between a manual processing environment and a computerized processing environment?

Each of the following automated application controls is designed to ensure that the input of individual transactions and data is accurate except

Which of the following organizational positions would evaluate the existing system and design new computerized processing systems and documentation?

An important control over program development is the entity's use of the _____________________________________________ life cycle to plan,develop,and implement new computerized systems.

_____________________________ and _____________________________ are special internal labels on files that provide reasonable assurance that the correct files are used in processing.

In an integrated test facility,simulated transactions are processed through the client's computerized processing system along with the client's actual transactions.

_____________________________________ are arithmetic totals of fields that do not have a significant meaning (such as employee numbers).