Question 1

Which of the following is an input control?

Accepted Answer

A)  Reasonableness check 
B)  Run-to-run check 
C)  Spooling check 
D)  Batch check 
E)  None are input controls 
A)  Reasonableness check 
B)  Run-to-run check 
C)  Spooling check 
D)  Batch check 
E)  None are input controls

Question 2

Which statement is not correct? The audit trail in a computerized environment

Accepted Answer

A)  consists of records that are stored sequentially in an audit file 
B)  traces transactions from their source to their final disposition 
C)  is a function of the quality and integrity of the application programs 
D)  may take the form of pointers, indexes, and embedded keys 
A)  consists of records that are stored sequentially in an audit file 
B)  traces transactions from their source to their final disposition 
C)  is a function of the quality and integrity of the application programs 
D)  may take the form of pointers, indexes, and embedded keys

Question 3

The black box approach to testing computer applications require a detailed knowledge of the the program logic being tested.

Accepted Answer

A) True 
 B)False

Question 4

Program testing

Accepted Answer

A)  involves individual modules only, not the full system 
B)  requires creation of meaningful test data 
C)  need not be repeated once the system is implemented 
D)  is primarily concerned with usability 
A)  involves individual modules only, not the full system 
B)  requires creation of meaningful test data 
C)  need not be repeated once the system is implemented 
D)  is primarily concerned with usability

Question 5

All of the following concepts are associated with the black box approach to auditing computer applications except

Accepted Answer

A)  the application need not be removed from service and tested directly 
B)  auditors do not rely on a detailed knowledge of the application's internal logic 
C)  the auditor reconciles previously produced output results with production input transactions 
D)  this approach is used for complex transactions that receive input from many sources 
A)  the application need not be removed from service and tested directly 
B)  auditors do not rely on a detailed knowledge of the application's internal logic 
C)  the auditor reconciles previously produced output results with production input transactions 
D)  this approach is used for complex transactions that receive input from many sources

Question 6

In a computerized environment,all input controls are implemented after data is input.

Accepted Answer

A) True 
 B)False

Question 7

Which statement is not correct? The goal of batch controls is to ensure that during processing

Accepted Answer

A)  transactions are not omitted 
B)  transactions are not added 
C)  transactions are free from clerical errors 
D)  an audit trail is created 
A)  transactions are not omitted 
B)  transactions are not added 
C)  transactions are free from clerical errors 
D)  an audit trail is created

Question 8

Which check is not an input control?

Accepted Answer

A)  reasonableness check 
B)  validity check. 
C)  spooling check 
D)  missing data check 
A)  reasonableness check 
B)  validity check. 
C)  spooling check 
D)  missing data check

Question 9

Spooling is a form of processing control.

Accepted Answer

A) True 
 B)False

Question 10

A check digit is a method of detecting data coding errors.

Accepted Answer

A) True 
 B)False

Question 11

The presence of an audit trail is critical to the integrity of the accounting information system.Discuss three of the techniques used to preserve the audit trail.

Accepted Answer

Transaction logs list all transactions s

Question 12

When using the test data method,the presence of multiple error messages indicates a flaw in the preparation of test transactions.

Accepted Answer

A) True 
 B)False

Question 13

Classify each of the following as a field,record,or file interrogation:
 a.Limit check 
 b.Validity check 
 c.Version check 
 d.Missing data check 
 e.Sign checks 
 f.Expiration date check 
 g.Numeric-alphabetic data check
 h. Sequence check 
 i. Zero-value check 
 j. Header label check 
 k. Range check 
 l. Reasonableness check

Accepted Answer

a.field
b.field
c.fi

Question 14

The base case system evaluation is a variation of the test data method.

Accepted Answer

A) True 
 B)False

Question 15

Define each of the following input controls and give an example of how they may be used:
a. Missing data check
b. Numeric/alphabetic data check
c. Limit check
d. Range check
e. Reasonableness check
f. Validity check

Accepted Answer

Missing data check is useful because som

Question 16

What are the three broad categories of application controls?

Accepted Answer

input,proc

Question 17

Input controls are programmed procedures that perform tests on master file data to ensure they are free from errors.

Accepted Answer

A) True 
 B)False

Question 18

Use of the integrated test facility poses no threat to organizational data files.

Accepted Answer

A) True 
 B)False

Question 19

Tracing is a method used to verify the logical operations executed by a computer application.

Accepted Answer

A) True 
 B)False

Question 20

Methods used to maintain an audit trail in a computerized environment include all of the following except

Accepted Answer

A)  transaction logs 
B)  Transaction Listings. 
C)  data encryption 
D)  log of automatic transactions 
A)  transaction logs 
B)  Transaction Listings. 
C)  data encryption 
D)  log of automatic transactions

Which of the following is an input control?

Which statement is not correct? The audit trail in a computerized environment

The black box approach to testing computer applications require a detailed knowledge of the the program logic being tested.

Program testing

All of the following concepts are associated with the black box approach to auditing computer applications except

In a computerized environment,all input controls are implemented after data is input.

Which statement is not correct? The goal of batch controls is to ensure that during processing

Which check is not an input control?

Spooling is a form of processing control.

A check digit is a method of detecting data coding errors.

The presence of an audit trail is critical to the integrity of the accounting information system.Discuss three of the techniques used to preserve the audit trail.

When using the test data method,the presence of multiple error messages indicates a flaw in the preparation of test transactions.

The base case system evaluation is a variation of the test data method.

Define each of the following input controls and give an example of how they may be used: a. Missing data check b. Numeric/alphabetic data check c. Limit check d. Range check e. Reasonableness check f. Validity check

What are the three broad categories of application controls?

Input controls are programmed procedures that perform tests on master file data to ensure they are free from errors.

Use of the integrated test facility poses no threat to organizational data files.

Tracing is a method used to verify the logical operations executed by a computer application.

Methods used to maintain an audit trail in a computerized environment include all of the following except

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

Which of the following is an input control?

Which statement is not correct? The audit trail in a computerized environment

The black box approach to testing computer applications require a detailed knowledge of the the program logic being tested.

Program testing

All of the following concepts are associated with the black box approach to auditing computer applications except

In a computerized environment,all input controls are implemented after data is input.

Which statement is not correct? The goal of batch controls is to ensure that during processing

Which check is not an input control?

Spooling is a form of processing control.

A check digit is a method of detecting data coding errors.

The presence of an audit trail is critical to the integrity of the accounting information system.Discuss three of the techniques used to preserve the audit trail.

When using the test data method,the presence of multiple error messages indicates a flaw in the preparation of test transactions.

The base case system evaluation is a variation of the test data method.

Define each of the following input controls and give an example of how they may be used: a. Missing data check b. Numeric/alphabetic data check c. Limit check d. Range check e. Reasonableness check f. Validity check

What are the three broad categories of application controls?

Input controls are programmed procedures that perform tests on master file data to ensure they are free from errors.

Use of the integrated test facility poses no threat to organizational data files.

Tracing is a method used to verify the logical operations executed by a computer application.

Methods used to maintain an audit trail in a computerized environment include all of the following except

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