Exam 11: Auditing Computer-Based Information Systems

The ________ stage of the auditing process involves (among other things)the auditors observing the operating activities and having discussions with employees.

The ________ audit reviews the general and application controls of an AIS to assess its compliance with internal control policies and procedures and its effectiveness in safeguarding assets.

When a control deficiency is identified,the auditor should inquire about

Which of the following is not a control procedure for preventing inadvertent programming errors?

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

Strong ________ controls can partially compensate for inadequate ________ controls.

An auditor sets an embedded audit module to record all credit transactions in excess of $4,000 and stores the data in an audit log.The auditor is using

An auditor finds that employee absentee rates are significantly higher on Mondays and Fridays than on other work days.This is an example 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that are also used in auditing.For example,as program code evolves,it is often the case that blocks of code are superseded by other blocks of code.Blocks of code that are not executed by the program can be identified by

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?

________can determine whether the necessary control procedures are in place.

The auditor's objective is to seek ________ that no material error exists in the information audited.

The ________ audit is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives.

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

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

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

Define and give examples of embedded audit modules.

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?

Which of the following is an information systems audit review procedure?

An auditor sets an embedded audit module to flag all credit transactions in excess of $3,000.The flag causes the system state to be recorded before and after each transaction is processed.The auditor is using