Question 1

Input controls include all of the following except

Accepted Answer

A)  check digits 
B)  Limit check. 
C)  spooling check 
D)  missing data check 
A)  check digits 
B)  Limit check. 
C)  spooling check 
D)  missing data check C

Question 2

All of the following statements are true about the integrated test facility (ITF)except

Accepted Answer

A)  production reports are affected by ITF transactions 
B)  ITF databases contain "dummy" records integrated with legitimate records 
C)  ITF permits ongoing application auditing 
D)  ITF does not disrupt operations or require the intervention of computer services personnel 
A)  production reports are affected by ITF transactions 
B)  ITF databases contain "dummy" records integrated with legitimate records 
C)  ITF permits ongoing application auditing 
D)  ITF does not disrupt operations or require the intervention of computer services personnel C

Question 3

Give one example of an error that is detected by a check digit control.

Accepted Answer

Check digits can effectively be used to determine that all of the numbers in a numeric data stream were entered.This method involves adding up the numbers in the data stream in order to determine the check digit.Consider the following number,789.The check digit would be: 7 + 8 + 9 = 24 = 6.If a 7,an 8,and a 9 are not entered,then chances are that the check digit will be incorrect.This method will not detect a transposition error.For example,if 879 were entered,the check digit would still be 6.

Question 4

If input and processing controls are adequate,why are output controls needed?

Accepted Answer

Output controls are designed to ensure t

Question 5

The order entry system will allow a 10 percent variation in list price.For example,an item with a list price of $1 could be sold for 90 cents or $1.10 without any system interference.The cost of the item is $3,but the cashier entered $2.Which control would detect this error?

Accepted Answer

The answer of The order entry system will allow a...

Question 6

The black box approach to testing computer program controls is also known as auditing around the computer.

Accepted Answer

A) True 
 B)False

Question 7

A run-to-run control is an example of an output control.

Accepted Answer

A) True 
 B)False

Question 8

What control issue is related to reentering corrected error records into a batch processing system? What are the two methods for doing this?

Accepted Answer

Errors detected during processing requir

Question 9

Incorrectly recording sales order number 123456 as 124356 is an example of a transcription error

Accepted Answer

A) True 
 B)False

Question 10

Name three types of transcription error.

Accepted Answer

1.Addition errors occur when an extra di

Question 11

An inventory record indicates that 12 items of a specific product are on hand.A customer purchased two of the items,but when recording the order,the data entry clerk mistakenly entered 20 items sold.Which check could detect this error?

Accepted Answer

A)  numeric/alphabetic data checks 
B)  limit check 
C)  range check 
D)  reasonableness check 
A)  numeric/alphabetic data checks 
B)  limit check 
C)  range check 
D)  reasonableness check

Question 12

Which statement is not correct?

Accepted Answer

A)  only successful transactions are recorded on a transaction log 
B)  unsuccessful transactions are recorded in an error file 
C)  a transaction log is a temporary file 
D)  a hardcopy transaction listing is provided to users 
A)  only successful transactions are recorded on a transaction log 
B)  unsuccessful transactions are recorded in an error file 
C)  a transaction log is a temporary file 
D)  a hardcopy transaction listing is provided to users

Question 13

The password was "CANARY"; the employee entered "CAANARY." Which control will detect this error?

Accepted Answer

The answer of The password was "CANARY"; the employee entered...

Question 14

An input control that tests time card records to verify than no employee has worked more 50 hours in a pay period is an example of a range test.

Accepted Answer

A) True 
 B)False

Question 15

What are the three categories of processing control?

Accepted Answer

Batch controls,run-t

Question 16

Run-to-run control totals can be used for all of the following except

Accepted Answer

A)  to ensure that all data input is validated 
B)  to ensure that only transactions of a similar type are being processed 
C)  to ensure the records are in sequence and are not missing 
D)  to ensure that no transaction is omitted 
A)  to ensure that all data input is validated 
B)  to ensure that only transactions of a similar type are being processed 
C)  to ensure the records are in sequence and are not missing 
D)  to ensure that no transaction is omitted

Question 17

Which of the following is an example of input control test?

Accepted Answer

A)  sequence check 
B)  zero value check 
C)  spooling check 
D)  range check 
A)  sequence check 
B)  zero value check 
C)  spooling check 
D)  range check

Question 18

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

Accepted Answer

A)  black box tests of program controls 
B)  white box tests of program controls 
C)  substantive testing 
D)  intuitive testing 
A)  black box tests of program controls 
B)  white box tests of program controls 
C)  substantive testing 
D)  intuitive testing

Question 19

Describe and contrast the test data method with the integrated test facility.

Accepted Answer

In the test data method,a specially prep

Question 20

The three groups of application controls are batch controls,run-to-run controls,and audit trail controls.

Accepted Answer

A) True 
 B)False

Input controls include all of the following except

All of the following statements are true about the integrated test facility (ITF)except

Give one example of an error that is detected by a check digit control.

If input and processing controls are adequate,why are output controls needed?

The order entry system will allow a 10 percent variation in list price.For example,an item with a list price of $1 could be sold for 90 cents or $1.10 without any system interference.The cost of the item is $3,but the cashier entered $2.Which control would detect this error?

The black box approach to testing computer program controls is also known as auditing around the computer.

A run-to-run control is an example of an output control.

What control issue is related to reentering corrected error records into a batch processing system? What are the two methods for doing this?

Incorrectly recording sales order number 123456 as 124356 is an example of a transcription error

Name three types of transcription error.

An inventory record indicates that 12 items of a specific product are on hand.A customer purchased two of the items,but when recording the order,the data entry clerk mistakenly entered 20 items sold.Which check could detect this error?

Which statement is not correct?

The password was "CANARY"; the employee entered "CAANARY." Which control will detect this error?

An input control that tests time card records to verify than no employee has worked more 50 hours in a pay period is an example of a range test.

What are the three categories of processing control?

Run-to-run control totals can be used for all of the following except

Which of the following is an example of input control test?

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

Describe and contrast the test data method with the integrated test facility.

The three groups of application controls are batch controls,run-to-run controls,and audit trail controls.

Auditing and Internal Control

Auditing IT Governance Controls

Security Part I: Auditing Operating Systems and Networks

IT Security Part II: Auditing Database Systems

Systems Development and Program Change Activities

Overview of Transaction Processing and Financial Reporting Systems

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 7: Computer-Assisted Audit Tools and Techniques

Input controls include all of the following except

All of the following statements are true about the integrated test facility (ITF)except

Give one example of an error that is detected by a check digit control.

If input and processing controls are adequate,why are output controls needed?

The order entry system will allow a 10 percent variation in list price.For example,an item with a list price of $1 could be sold for 90 cents or $1.10 without any system interference.The cost of the item is $3,but the cashier entered $2.Which control would detect this error?

The black box approach to testing computer program controls is also known as auditing around the computer.

A run-to-run control is an example of an output control.

What control issue is related to reentering corrected error records into a batch processing system? What are the two methods for doing this?

Incorrectly recording sales order number 123456 as 124356 is an example of a transcription error

Name three types of transcription error.

An inventory record indicates that 12 items of a specific product are on hand.A customer purchased two of the items,but when recording the order,the data entry clerk mistakenly entered 20 items sold.Which check could detect this error?

Which statement is not correct?

The password was "CANARY"; the employee entered "CAANARY." Which control will detect this error?

An input control that tests time card records to verify than no employee has worked more 50 hours in a pay period is an example of a range test.

What are the three categories of processing control?

Run-to-run control totals can be used for all of the following except

Which of the following is an example of input control test?

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

Describe and contrast the test data method with the integrated test facility.

The three groups of application controls are batch controls,run-to-run controls,and audit trail controls.

Auditing and Internal Control

Auditing IT Governance Controls

Security Part I: Auditing Operating Systems and Networks

IT Security Part II: Auditing Database Systems

Systems Development and Program Change Activities

Overview of Transaction Processing and Financial Reporting Systems

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