Question 1

________ is one tool used to document source data controls.

Accepted Answer

A) An input control matrix 
B) A flowchart generator program 
C) A program algorithm matrix 
D) A mapping program 
A) An input control matrix 
B) A flowchart generator program 
C) A program algorithm matrix 
D) A mapping program

Question 2

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?

Accepted Answer

a)Test data processing is a technique us

Question 3

What type of data does CAATS use to produce an auditing program?

Accepted Answer

A) archived data 
B) backup data 
C) live data 
D) a copy of live data 
A) archived data 
B) backup data 
C) live data 
D) a copy of live data

Question 4

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that are also used in auditing.For example,as program code evolves,it is often the case that blocks of code are superseded by other blocks of code.Blocks of code that are not executed by the program can be identified by

Accepted Answer

A) embedded audit modules. 
B) scanning routines. 
C) mapping programs. 
D) automated flow charting programs. 
A) embedded audit modules. 
B) scanning routines. 
C) mapping programs. 
D) automated flow charting programs.

Question 5

Which type of work listed below is not typical of internal auditors?

Accepted Answer

A) operational and management audits 
B) information system audits 
C) financial statement audit 
D) financial audit of accounting records 
A) operational and management audits 
B) information system audits 
C) financial statement audit 
D) financial audit of accounting records

Question 6

Describe the disadvantages of test data processing.

Accepted Answer

The auditor must spend considerable time

Question 7

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?

Accepted Answer

A) financial audit 
B) information system audit 
C) operational audit 
D) sustainability audit 
A) financial audit 
B) information system audit 
C) operational audit 
D) sustainability audit

Question 8

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

Accepted Answer

A) operational or management 
B) financial 
C) information systems 
D) internal control 
A) operational or management 
B) financial 
C) information systems 
D) internal control

Question 9

A type of software that auditors can use to analyze program logic and detect unexecuted program code is

Accepted Answer

A) an audit log. 
B) a mapping program. 
C) a scanning routine. 
D) program tracing. 
A) an audit log. 
B) a mapping program. 
C) a scanning routine. 
D) program tracing.

Question 10

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

Accepted Answer

A) audit planning. 
B) collection of audit evidence. 
C) communication of audit results. 
D) evaluation of audit evidence. 
A) audit planning. 
B) collection of audit evidence. 
C) communication of audit results. 
D) evaluation of audit evidence.

Question 11

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.

Accepted Answer

A) financial 
B) information systems 
C) management 
D) internal control 
A) financial 
B) information systems 
C) management 
D) internal control

Question 12

Define and give examples of embedded audit modules.

Accepted Answer

Embedded audit modules are segments of p

Question 13

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

Accepted Answer

A) to identify fraudulent Medicare claims 
B) to perform random audits of government spending 
C) to replace human auditors with computerized auditors 
D) to develop a more balanced government budget 
A) to identify fraudulent Medicare claims 
B) to perform random audits of government spending 
C) to replace human auditors with computerized auditors 
D) to develop a more balanced government budget

Question 14

Verifying the accuracy of certain information,often through communication with third parties,is known as

Accepted Answer

A) reperformance. 
B) confirmation. 
C) substantiation. 
D) documentation. 
A) reperformance. 
B) confirmation. 
C) substantiation. 
D) documentation.

Question 15

________can determine whether the necessary control procedures are in place.

Accepted Answer

A) A systems review 
B) A systems overhaul 
C) Tests of controls 
D) both B and C 
A) A systems review 
B) A systems overhaul 
C) Tests of controls 
D) both B and C

Question 16

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

Accepted Answer

A) evidence collection 
B) evidence evaluation 
C) testing 
D) internal control 
A) evidence collection 
B) evidence evaluation 
C) testing 
D) internal control

Question 17

True or False: Embedded audit molecules can be used to continually monitor the system and collect audit evidence.

Accepted Answer

A) True 
 B)False

Question 18

The scope of a(n)________ audit encompasses all aspects of systems management.

Accepted Answer

A) operational 
B) information systems 
C) financial 
D) internal control 
A) operational 
B) information systems 
C) financial 
D) internal control

Question 19

Which statement below is incorrect regarding program modifications?

Accepted Answer

A) Only material program changes should be thoroughly tested and documented. 
B) During the change process,the developmental version of the program must be kept separate from the production version. 
C) After the modified program has received final approval,the change is implemented by replacing the developmental version with the production version. 
D) When a program change is submitted for approval,a list of all required updates should be compiled and then approved by management and program users. 
A) Only material program changes should be thoroughly tested and documented. 
B) During the change process,the developmental version of the program must be kept separate from the production version. 
C) After the modified program has received final approval,the change is implemented by replacing the developmental version with the production version. 
D) When a program change is submitted for approval,a list of all required updates should be compiled and then approved by management and program users.

Question 20

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

Accepted Answer

A) audit hooks. 
B) an integrated test facility. 
C) the snapshot technique. 
D) a system control audit review file. 
A) audit hooks. 
B) an integrated test facility. 
C) the snapshot technique. 
D) a system control audit review file.

Exam 11: Auditing Computer-Based Information Systems

________ is one tool used to document source data controls.

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?

What type of data does CAATS use to produce an auditing program?

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

Which type of work listed below is not typical of internal auditors?

Describe the disadvantages of test data processing.

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

A type of software that auditors can use to analyze program logic and detect unexecuted program code is

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

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.

Define and give examples of embedded audit modules.

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

Verifying the accuracy of certain information,often through communication with third parties,is known as

________can determine whether the necessary control procedures are in place.

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

True or False: Embedded audit molecules can be used to continually monitor the system and collect audit evidence.

The scope of a(n)________ audit encompasses all aspects of systems management.

Which statement below is incorrect regarding program modifications?

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

Accounting Information Systems: an Overview

Overview of Transaction Processing and Enterprise Resource Planning Systems

Systems Documentation Techniques

Relational Databases

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Controls for Information Security

Confidentiality and Privacy Controls

Processing Integrity and Availability Controls

The Revenue Cycle: Sales to Cash Collections

The Expenditure Cycle: Purchasing to Cash Disbursements

The Production Cycle

The Human Resources Management and Payroll Cycle

General Ledger and Reporting System

Database Design Using the Rea Data Model

Implementing an Rea Model in a Relational Database

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design,implementation,and Operation

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