Exam 11: Auditing Computer-Based Information Systems

An auditor examines all documents related to the acquisition,repair history,and disposal of a firm's delivery van.This is an example of collecting audit evidence by

When programmers are working with program code,they often employ utilities that are also used in auditing.For example,as program code evolves,it is often the case that variables defined during the early part of development become irrelevant.The occurrences of variables that are not used by the program can be found using

A system that employs various types of advanced technology has more ________ risk than traditional batch processing.

Andile Uzoma is the CEO of Chibuzo Incorporated.The board of directors has recently demanded that they receive independent assurance regarding the financial statements,which are generated using an accounting information system.Which type of audit would best suit the demands of the board of directors?

Identify the activity below that the external auditor should not be involved.

During the evidence evaluation stage of an operational audit,the auditor measures the system against generally accepted accounting principles (GAAP).

Describe some of the important uses of CAATs.

Andile Uzoma is the CEO of Chibuzo Incorporated.The board of directors has recently demanded that they receive more assurance that internal controls surrounding the company's information system are effective.Which type of audit would best suit the demands of the board of directors?

How has the U.S.government deployed computer-assisted audit techniques to reduce the budget?

The evidence collection method that examines all supporting documents to determine the validity of a transaction is called

The first step in a risk-based audit approach is to

Which statement below is incorrect regarding program modifications?

An auditor might use ________ to examining large data files.

Audit routines that notify auditors of questionable transactions,often as they occur is an example of

What is not a typical responsibility of an internal auditor?

An auditor searching for a shipping document to ensure that the sales number recorded in the sales journal was properly supported.This is an example of

Auditors have several techniques available to them to test computer-processing controls.An audit technique that immediately alerts auditors of suspicious transactions is known as

What is a test data generator?

An auditor manually calculates accumulated depreciation on a delivery van and compares her calculation with the accounting records.The auditor is performing

The evidence collection method that considers the relationships and trends among information to detect items that should be investigated further is called