Exam 8: Consideration of Internal Control in an Information Technology Environment

Which of the following computer related employees should not be allowed access to program listings of application programs?

Auditing by testing the input and output of a computer system instead of the computer program itself will:

Which of the following personnel is responsible for the proper functioning of the security features built into the operating system?

Magnetic tape drives have the advantage of direct access to stored data.

Distributive data processing eliminates the need for data security.

Which of the following is not a data transmission control?

The advent of personal computers has resulted in a(n):

Which of the following testing techniques minimizes the possibility that the auditors will contaminate a client's financial records?

For good internal control,programmers should not be given access to complete program documentation for the programs they work on.

If a control total were to be computed on each of the following data items,which would best be identified as a hash total for a payroll computer application?

Auditors usually begin their consideration of IT systems with tests of application controls.

The purpose of using generalized computer programs is to test and analyze a client's computer:

When conducting field work for a physical inventory,an auditor cannot perform which of the following steps using a generalized audit software package?

Which of the following is not a distinctive characteristic of advanced IT systems?

General controls over IT systems are typically tested using:

An example of an access control is a:

Which of the following is a password security problem?

In the weekly computer run to prepare payroll checks,a check was printed for an employee who had been terminated the previous week.Which of the following controls,if properly utilized,would have been most effective in preventing the error or ensuing its prompt detection?

A system in which the end user is responsible for the development and execution of the computer application that he or she uses is referred to as:

Parallel simulation programs used by the auditors for testing programs: