Question 1

All of the following are disadvantages of the test data technique except

Accepted Answer

A)  the test data technique requires extensive computer expertise on the part of the auditor 
B)  the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel 
C)  the auditor cannot be sure that the application being tested is the same application used throughout the entire year 
D)  preparation of the test data is time-consuming 
A)  the test data technique requires extensive computer expertise on the part of the auditor 
B)  the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel 
C)  the auditor cannot be sure that the application being tested is the same application used throughout the entire year 
D)  preparation of the test data is time-consuming

Question 2

All of the following are advantages of the test data technique except

Accepted Answer

A)  auditors need minimal computer expertise to use this method 
B)  this method causes minimal disruption to the firm's operations 
C)  the test data is easily compiled 
D)  the auditor obtains explicit evidence concerning application functions 
A)  auditors need minimal computer expertise to use this method 
B)  this method causes minimal disruption to the firm's operations 
C)  the test data is easily compiled 
D)  the auditor obtains explicit evidence concerning application functions

Question 3

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

Accepted Answer

A) True 
 B)False

All of the following are disadvantages of the test data technique except

All of the following are advantages of the test data technique except

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

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

All of the following are disadvantages of the test data technique except

All of the following are advantages of the test data technique except

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

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