Question 1

Which input control check would detect a posting to the wrong customer account?

Accepted Answer

A)  missing data check 
B)  check digit 
C)  reasonableness check 
D)  validity check 
A)  missing data check 
B)  check digit 
C)  reasonableness check 
D)  validity check

Question 2

The firm allows no more than 10 hours of overtime a week.An employee entered "15" in the field.Which control will detect this error?

Accepted Answer

The answer of The firm allows no more than 10...

Question 3

The correct purchase order number,is123456.All of the following are transcription errors except

Accepted Answer

A)  1234567 
B)  12345 
C)  124356 
D)  123454 
A)  1234567 
B)  12345 
C)  124356 
D)  123454

Question 4

Achieving batch control objectives requires grouping similar types of input transactions (such as sales orders)together in batches and then controlling the batches throughout data processing.

Accepted Answer

A) True 
 B)False

Question 5

A truncation error is a form of transcription error.

Accepted Answer

A) True 
 B)False

Question 6

The employee entered "40" in the "hours worked per day" field.Which check would detect this unintentional error?

Accepted Answer

A)  numeric/alphabetic data check 
B)  sign check 
C)  limit check 
D)  missing data check 
A)  numeric/alphabetic data check 
B)  sign check 
C)  limit check 
D)  missing data check

Question 7

Explain the three methods used to correct errors in data entry.

Accepted Answer

Immediate Correction.In the direct data

Question 8

Contrast the black box approach to IT auditing and the white box approach.Which is preferred?

Accepted Answer

The black box approach is not concerned

Question 9

Describe parallel simulation.

Accepted Answer

The auditor writes a program that simula

Question 10

A salami fraud affects a large number of victims,but the harm to each appears to be very small.

Accepted Answer

A) True 
 B)False

Question 11

Describe two types of transposition error

Accepted Answer

1.Single transposition errors occur when

Question 12

If all of the inputs have been validated before processing,then what purpose do run-to-run controls serve?

Accepted Answer

The run-to-run control is a co

Question 13

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

Accepted Answer

black box

Question 14

Various techniques can be used to control the input effort.Write a one-page essay discussing three techniques.

Accepted Answer

Key Points
a.Source document controls ar

Question 15

Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling)include all of the following actions by a computer criminal except

Accepted Answer

A)  gaining access to the output file and changing critical data values 
B)  using a remote printer and incurring operating inefficiencies 
C)  making a copy of the output file and using the copy to produce illegal output reports 
D)  printing an extra hardcopy of the output file 
A)  gaining access to the output file and changing critical data values 
B)  using a remote printer and incurring operating inefficiencies 
C)  making a copy of the output file and using the copy to produce illegal output reports 
D)  printing an extra hardcopy of the output file

Question 16

What are the five major components of a GDIS?

Accepted Answer

a.generalized validation modul

Question 17

Which of the following is not an input control?

Accepted Answer

A)  Range check 
B)  Limit check 
C)  Spooling check 
D)  Validity check 
E)  They are all input controls 
A)  Range check 
B)  Limit check 
C)  Spooling check 
D)  Validity check 
E)  They are all input controls

Question 18

After data is entered into the system,it is processed.Processing control exists to make sure that the correct things happen during processing.Discuss processing controls.

Accepted Answer

Processing controls take three forms-bat

Question 19

A __________________________ fraud affects a large number of victims but the harm to each appears to be very small.

Accepted Answer

The answer of A __________________________ fraud affects a large number...

Question 20

Name four input controls and describe what they test

Accepted Answer

1. numeric-alphabetic checks look for th

Which input control check would detect a posting to the wrong customer account?

The firm allows no more than 10 hours of overtime a week.An employee entered "15" in the field.Which control will detect this error?

The correct purchase order number,is123456.All of the following are transcription errors except

Achieving batch control objectives requires grouping similar types of input transactions (such as sales orders)together in batches and then controlling the batches throughout data processing.

A truncation error is a form of transcription error.

The employee entered "40" in the "hours worked per day" field.Which check would detect this unintentional error?

Explain the three methods used to correct errors in data entry.

Contrast the black box approach to IT auditing and the white box approach.Which is preferred?

Describe parallel simulation.

A salami fraud affects a large number of victims,but the harm to each appears to be very small.

Describe two types of transposition error

If all of the inputs have been validated before processing,then what purpose do run-to-run controls serve?

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

Various techniques can be used to control the input effort.Write a one-page essay discussing three techniques.

Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling)include all of the following actions by a computer criminal except

What are the five major components of a GDIS?

Which of the following is not an input control?

After data is entered into the system,it is processed.Processing control exists to make sure that the correct things happen during processing.Discuss processing controls.

A __________________________ fraud affects a large number of victims but the harm to each appears to be very small.

Name four input controls and describe what they test

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 input control check would detect a posting to the wrong customer account?

The firm allows no more than 10 hours of overtime a week.An employee entered "15" in the field.Which control will detect this error?

The correct purchase order number,is123456.All of the following are transcription errors except

Achieving batch control objectives requires grouping similar types of input transactions (such as sales orders)together in batches and then controlling the batches throughout data processing.

A truncation error is a form of transcription error.

The employee entered "40" in the "hours worked per day" field.Which check would detect this unintentional error?

Explain the three methods used to correct errors in data entry.

Contrast the black box approach to IT auditing and the white box approach.Which is preferred?

Describe parallel simulation.

A salami fraud affects a large number of victims,but the harm to each appears to be very small.

Describe two types of transposition error

If all of the inputs have been validated before processing,then what purpose do run-to-run controls serve?

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

Various techniques can be used to control the input effort.Write a one-page essay discussing three techniques.

Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling)include all of the following actions by a computer criminal except

What are the five major components of a GDIS?

Which of the following is not an input control?

After data is entered into the system,it is processed.Processing control exists to make sure that the correct things happen during processing.Discuss processing controls.

A __________________________ fraud affects a large number of victims but the harm to each appears to be very small.

Name four input controls and describe what they test

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