Exam 11: Auditing Computer-Based Information Systems

Andile Uzoma is the CEO of Chibuzo Incorporated.The board of directors has recently demanded that they receive more assurance that Chibuzo Incorporated is operating in an efficient,effective manner.Which type of audit would best suit the demands of the board of directors?

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?

The ________ procedure for auditing computer process controls uses a hypothetical series of valid and invalid transactions.

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

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

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

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

The ________ to auditing provides auditors with a clear understanding of possible errors and irregularities and the related risks and exposures.

One of the advantages of CAATS software is that it can replace the auditor's judgment in specific areas of an audit.

Control risk is defined as the

Embedded audit molecules can be used to continually monitor the system and collect audit evidence.

An auditor might use ________ to convert data from several sources into a single common format.

What is not a typical responsibility of an internal auditor?

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

Describe how audit evidence can be collected.

In the ________ stage of an operational audit,the auditor measures the actual system against an ideal standard.

A(n)________ audit is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives.

Which of the following is not one way CAATS could be used?

Assessing the quality of internal controls,the reliability of information,and operating performance are all part of

What is the primary purpose of computer audit software?