Question 1

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

Accepted Answer

Auditing around the computer involves bl

Question 2

The white box tests of program controls are also known as auditing through the computer.

Accepted Answer

A) True 
 B)False

Question 3

Shredding computer printouts is an example of an output control.

Accepted Answer

A) True 
 B)False

Question 4

What is the purpose of the auditor's review of SDLC documentation?

Accepted Answer

In reviewing the SDLC documentation,the

Question 5

Input controls are intended to detect errors in transaction data after processing.

Accepted Answer

A) True 
 B)False

Question 6

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

Accepted Answer

A) True 
 B)False

Question 7

An example of a hash total is

Accepted Answer

A)  total payroll checks-$12,315 
B)  total number of employees-10 
C)  sum of the social security numbers-12,555,437,251 
D)  none of the above 
A)  total payroll checks-$12,315 
B)  total number of employees-10 
C)  sum of the social security numbers-12,555,437,251 
D)  none of the above

Question 8

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file.As a result,the accounts receivable master file was erased.Which control would prevent this from happening?

Accepted Answer

A)  header label check 
B)  expiration date check 
C)  version check 
D)  validity check 
A)  header label check 
B)  expiration date check 
C)  version check 
D)  validity check

Question 9

The integrated test facility (ITF)is an automated approach that permits auditors to test an application's logic and controls during its normal operation.

Accepted Answer

A) True 
 B)False

Question 10

Explain input controls.

Accepted Answer

Input controls are programmed

Question 11

Output controls ensure that output is not lost,misdirected,or corrupted and that privacy is not violated.What are some output exposures or situations where output is at risk?

Accepted Answer

output spooling,dela

Question 12

How does privacy relate to output control?

Accepted Answer

If the privacy of certain type

Question 13

Which of the following is not an example of a processing control?

Accepted Answer

A)  hash total. 
B)  record count. 
C)  batch total. 
D)  check digit 
A)  hash total. 
B)  record count. 
C)  batch total. 
D)  check digit

Question 14

A reasonableness check determines if a value in one field is reasonable when considered along with data in other fields of the record

Accepted Answer

A) True 
 B)False

Question 15

Which of the following is an example of an input error correction technique?

Accepted Answer

A)  immediate correction 
B)  rejection of batch 
C)  creation of error file 
D)  all are examples of input error correction techniques 
A)  immediate correction 
B)  rejection of batch 
C)  creation of error file 
D)  all are examples of input error correction techniques

Question 16

Which test is not an example of a white box test?

Accepted Answer

A)  determining the fair value of inventory 
B)  ensuring that passwords are valid 
C)  verifying that all pay rates are within a specified range 
D)  reconciling control totals 
A)  determining the fair value of inventory 
B)  ensuring that passwords are valid 
C)  verifying that all pay rates are within a specified range 
D)  reconciling control totals

Question 17

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

Accepted Answer

A)  the test transactions 
B)  error reports 
C)  updated master files 
D)  output reports. 
A)  the test transactions 
B)  error reports 
C)  updated master files 
D)  output reports.

Question 18

Which statement is not true? A batch control record

Accepted Answer

A)  contains a transaction code 
B)  records the record count 
C)  contains a hash total 
D)  control figures in the record may be adjusted during processing 
E)  All the above are true 
A)  contains a transaction code 
B)  records the record count 
C)  contains a hash total 
D)  control figures in the record may be adjusted during processing 
E)  All the above are true

Question 19

Which input control check would detect a payment made to a nonexistent vendor?

Accepted Answer

A)  missing data check 
B)  numeric/alphabetic check 
C)  range check 
D)  validity check 
A)  missing data check 
B)  numeric/alphabetic check 
C)  range check 
D)  validity check

Question 20

Which of the following is correct?

Accepted Answer

A)  check digits should be used for all data codes 
B)  check digits are always placed at the end of a data code 
C)  check digits do not affect processing efficiency 
D)  check digits are designed to detect transcription and transposition errors 
A)  check digits should be used for all data codes 
B)  check digits are always placed at the end of a data code 
C)  check digits do not affect processing efficiency 
D)  check digits are designed to detect transcription and transposition errors

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

The white box tests of program controls are also known as auditing through the computer.

Shredding computer printouts is an example of an output control.

What is the purpose of the auditor's review of SDLC documentation?

Input controls are intended to detect errors in transaction data after processing.

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

An example of a hash total is

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file.As a result,the accounts receivable master file was erased.Which control would prevent this from happening?

The integrated test facility (ITF)is an automated approach that permits auditors to test an application's logic and controls during its normal operation.

Explain input controls.

Output controls ensure that output is not lost,misdirected,or corrupted and that privacy is not violated.What are some output exposures or situations where output is at risk?

How does privacy relate to output control?

Which of the following is not an example of a processing control?

A reasonableness check determines if a value in one field is reasonable when considered along with data in other fields of the record

Which of the following is an example of an input error correction technique?

Which test is not an example of a white box test?

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

Which statement is not true? A batch control record

Which input control check would detect a payment made to a nonexistent vendor?

Which of the following is correct?

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

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

The white box tests of program controls are also known as auditing through the computer.

Shredding computer printouts is an example of an output control.

What is the purpose of the auditor's review of SDLC documentation?

Input controls are intended to detect errors in transaction data after processing.

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

An example of a hash total is

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file.As a result,the accounts receivable master file was erased.Which control would prevent this from happening?

The integrated test facility (ITF)is an automated approach that permits auditors to test an application's logic and controls during its normal operation.

Explain input controls.

Output controls ensure that output is not lost,misdirected,or corrupted and that privacy is not violated.What are some output exposures or situations where output is at risk?

How does privacy relate to output control?

Which of the following is not an example of a processing control?

A reasonableness check determines if a value in one field is reasonable when considered along with data in other fields of the record

Which of the following is an example of an input error correction technique?

Which test is not an example of a white box test?

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

Which statement is not true? A batch control record

Which input control check would detect a payment made to a nonexistent vendor?

Which of the following is correct?

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