Question 1

What are the audit's objectives relating to systems development?

Accepted Answer

The auditor's objectives are to ensure t

Question 2

Typical contents of a run manual include all of the following except

Accepted Answer

A)  run schedule 
B)  logic flowchart 
C)  file requirements 
D)  explanation of error messages 
A)  run schedule 
B)  logic flowchart 
C)  file requirements 
D)  explanation of error messages

Question 3

A disadvantage of surveying the current system is

Accepted Answer

A)  it constrains the generation of ideas about the new system 
B)  it highlights elements of the current system that are worth preserving 
C)  it pinpoints the causes of the current problems 
D)  all of the above are advantages of surveying the current system 
A)  it constrains the generation of ideas about the new system 
B)  it highlights elements of the current system that are worth preserving 
C)  it pinpoints the causes of the current problems 
D)  all of the above are advantages of surveying the current system

Question 4

List three advantages and one disadvantage of commercial software.

Accepted Answer

Advantages include very quick implementa

Question 5

What are program version numbers and how are the used?

Accepted Answer

The SPLMS assigns a version number autom

Question 6

Recurring costs include all of the following except

Accepted Answer

A)  data conversion 
B)  software maintenance 
C)  insurance 
D)  supplies 
A)  data conversion 
B)  software maintenance 
C)  insurance 
D)  supplies

Question 7

Which control is not associated with new systems development activities?

Accepted Answer

A)  reconciling program version numbers 
B)  program testing 
C)  user involvement 
D)  internal audit participation 
A)  reconciling program version numbers 
B)  program testing 
C)  user involvement 
D)  internal audit participation

Question 8

Examples of one-time costs include all of the following except

Accepted Answer

A)  hardware acquisition 
B)  insurance 
C)  site preparation 
D)  programming 
A)  hardware acquisition 
B)  insurance 
C)  site preparation 
D)  programming

Question 9

Which control is not a part of the source program library management system?

Accepted Answer

A)  using passwords to limit access to application programs 
B)  assigning a test name to all programs undergoing maintenance 
C)  combining access to the development and maintenance test libraries 
D)  assigning version numbers to programs to record program modifications 
A)  using passwords to limit access to application programs 
B)  assigning a test name to all programs undergoing maintenance 
C)  combining access to the development and maintenance test libraries 
D)  assigning version numbers to programs to record program modifications

Question 10

Which of the following is not a tool of systems analysts?

Accepted Answer

A)  observation 
B)  task participation 
C)  audit reports 
D)  personal interviews 
A)  observation 
B)  task participation 
C)  audit reports 
D)  personal interviews

Question 11

When the nature of the project and the needs of the user permit,most organizations will seek a pre-coded commercial software package rather than develop a system in-house.

Accepted Answer

A) True 
 B)False

Question 12

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation indicates that

Accepted Answer

A)  a cost-benefit analysis was conducted 
B)  the detailed design was an appropriate solution to the user's problem 
C)  tests were conducted at the individual module and total system levels prior to implementation 
D)  problems detected during the conversion period were corrected in the maintenance phase 
A)  a cost-benefit analysis was conducted 
B)  the detailed design was an appropriate solution to the user's problem 
C)  tests were conducted at the individual module and total system levels prior to implementation 
D)  problems detected during the conversion period were corrected in the maintenance phase

Question 13

Firms with an independent internal audit staff may conduct tests of the system development life cycle on an ongoing basis.

Accepted Answer

A) True 
 B)False

Question 14

Which statement is correct?

Accepted Answer

A)  compiled programs are very susceptible to unauthorized modification 
B)  the source program library stores application programs in source code form 
C)  modifications are made to programs in machine code language 
D)  the source program library management system increases operating efficiency 
A)  compiled programs are very susceptible to unauthorized modification 
B)  the source program library stores application programs in source code form 
C)  modifications are made to programs in machine code language 
D)  the source program library management system increases operating efficiency

Question 15

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Accepted Answer

A) True 
 B)False

Question 16

A tangible benefit can be measured and expressed in financial terms.

Accepted Answer

A) True 
 B)False

Question 17

Which control ensures that production files cannot be accessed without specific permission?

Accepted Answer

A)  Database Management System 
B)  Recovery Operations Function 
C)  Source Program Library Management System 
D)  Computer Services Function 
A)  Database Management System 
B)  Recovery Operations Function 
C)  Source Program Library Management System 
D)  Computer Services Function

Question 18

Systems analysis involves all of the following except

Accepted Answer

A)  gathering facts 
B)  surveying the current system 
C)  redesigning bottleneck activities 
D)  reviewing key documents 
A)  gathering facts 
B)  surveying the current system 
C)  redesigning bottleneck activities 
D)  reviewing key documents

Question 19

Programs in their compiled state are very susceptible to the threat of unauthorized modification.

Accepted Answer

A) True 
 B)False

Question 20

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

Accepted Answer

A) True 
 B)False

What are the audit's objectives relating to systems development?

Typical contents of a run manual include all of the following except

A disadvantage of surveying the current system is

List three advantages and one disadvantage of commercial software.

What are program version numbers and how are the used?

Recurring costs include all of the following except

Which control is not associated with new systems development activities?

Examples of one-time costs include all of the following except

Which control is not a part of the source program library management system?

Which of the following is not a tool of systems analysts?

When the nature of the project and the needs of the user permit,most organizations will seek a pre-coded commercial software package rather than develop a system in-house.

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation indicates that

Firms with an independent internal audit staff may conduct tests of the system development life cycle on an ongoing basis.

Which statement is correct?

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

A tangible benefit can be measured and expressed in financial terms.

Which control ensures that production files cannot be accessed without specific permission?

Systems analysis involves all of the following except

Programs in their compiled state are very susceptible to the threat of unauthorized modification.

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

Auditing and Internal Control

Auditing IT Governance Controls

Security Part I: Auditing Operating Systems and Networks

IT Security Part II: Auditing Database Systems

Overview of Transaction Processing and Financial Reporting Systems

Computer-Assisted Audit Tools and Techniques

Data Structures and CAATTs for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Business Ethics, Fraud, and Fraud Detection

Enterprise Resource Planning Systems

Filters

Exam 5: Systems Development and Program Change Activities

What are the audit's objectives relating to systems development?

Typical contents of a run manual include all of the following except

A disadvantage of surveying the current system is

List three advantages and one disadvantage of commercial software.

What are program version numbers and how are the used?

Recurring costs include all of the following except

Which control is not associated with new systems development activities?

Examples of one-time costs include all of the following except

Which control is not a part of the source program library management system?

Which of the following is not a tool of systems analysts?

When the nature of the project and the needs of the user permit,most organizations will seek a pre-coded commercial software package rather than develop a system in-house.

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation indicates that

Firms with an independent internal audit staff may conduct tests of the system development life cycle on an ongoing basis.

Which statement is correct?

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

A tangible benefit can be measured and expressed in financial terms.

Which control ensures that production files cannot be accessed without specific permission?

Systems analysis involves all of the following except

Programs in their compiled state are very susceptible to the threat of unauthorized modification.

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

Auditing and Internal Control

Auditing IT Governance Controls

Security Part I: Auditing Operating Systems and Networks

IT Security Part II: Auditing Database Systems

Overview of Transaction Processing and Financial Reporting Systems

Computer-Assisted Audit Tools and Techniques

Data Structures and CAATTs for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Business Ethics, Fraud, and Fraud Detection

Enterprise Resource Planning Systems

Filters