Exam 11: Auditing Computer-Based Information Systems

An auditor manually calculates accumulated depreciation on a delivery van and compares her calculation with accounting records.This is an example collecting audit evidence by

One tool used to document the review of source data controls is

With which stage in the auditing process are the consideration of risk factors and materiality most associated?

An increase in the effectiveness of auditing software will have the effect of

An auditor creates a fictitious customer in the system and then creates several fictitious sales to the customer.The records are then tracked as they are processed by the system.The auditor is using

Which of the following is not one of the types of internal audits?

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

Evaluating effectiveness,efficiency,and goal achievement are objectives of ________ audits.

How and to whom does an auditor communicate the audit results?

How could auditors determine if unauthorized program changes have been made?

Determining whether the necessary control procedures are in place is accomplished by conducting

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that are also used in auditing.For example,as program code evolves,it is often the case that blocks of code are superseded by other blocks of code.Blocks of code that are not executed by the program can be identified by

An expansion of a firm's operations to include production in Russia and China will have the effect of

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

Briefly describe tests that can be used to detect unauthorized program modifications.

a)What is test data processing? b)How is it done? c)What are the sources that an auditor can use to generate test data?

The auditor uses ________ to continuously monitor the system and collect audit evidence while live data are processed.

What is the primary purpose of computer audit software?

The purpose of ________ is to determine why,how,when,and who will perform the audit.

When doing an information systems audit,auditors must review and evaluate the program development process.What errors or fraud could occur during the program development process?