Question 1

Increasing the effectiveness of auditing software will

Accepted Answer

A) reduce detection risk. 
B) reduce control risk. 
C) increase detection risk. 
D) increase control risk. 
A) reduce detection risk. 
B) reduce control risk. 
C) increase detection risk. 
D) increase control risk.

Question 2

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

Accepted Answer

A) Review software license agreements. 
B) Test new programs,including user acceptance testing. 
C) Purchase hardware only from management approved vendors. 
D) Require management approval of programming specifications. 
A) Review software license agreements. 
B) Test new programs,including user acceptance testing. 
C) Purchase hardware only from management approved vendors. 
D) Require management approval of programming specifications.

Question 3

An audit software program that generates programs that perform certain audit functions,based on auditor specifications,is referred to as a(n)

Accepted Answer

A) input controls matrix. 
B) CAATS. 
C) embedded audit module. 
D) mapping program. 
A) input controls matrix. 
B) CAATS. 
C) embedded audit module. 
D) mapping program.

Question 4

You are the head of the IT department at Panther Designs,Inc.A systems review reveals that your firm has poor control procedures for preventing inadvertent programming errors.However,you are not concerned because you feel Panther Designs has strong compensating controls.What control likely exists to give you this confidence?

Accepted Answer

A) The internal audit department processes test data at Panther Designs. 
B) Panther Designs pays its employees well,decreasing the likelihood of errors. 
C) Panther Designs only hires competent programmers,decreasing the likelihood of errors. 
D) All of Panther Design's IT applications are less than 2 years old. 
A) The internal audit department processes test data at Panther Designs. 
B) Panther Designs pays its employees well,decreasing the likelihood of errors. 
C) Panther Designs only hires competent programmers,decreasing the likelihood of errors. 
D) All of Panther Design's IT applications are less than 2 years old.

Question 5

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

Accepted Answer

A) review of documentation. 
B) vouching. 
C) physical examination. 
D) analytical review. 
A) review of documentation. 
B) vouching. 
C) physical examination. 
D) analytical review.

Question 6

Organizing the audit team and the physical examination of assets are components of which two separate audit stages?

Accepted Answer

A) planning; evaluating audit evidence 
B) planning; collecting audit evidence 
C) collecting audit evidence; communicating audit results 
D) communicating audit results; evaluating audit evidence 
A) planning; evaluating audit evidence 
B) planning; collecting audit evidence 
C) collecting audit evidence; communicating audit results 
D) communicating audit results; evaluating audit evidence

Question 7

What is a test data generator?

Accepted Answer

A) an application that records how well systems personnel have performed on company competency examinations 
B) an application that prepares data that can be used for auditing the effectiveness of computer processing 
C) an application that records which professional examinations systems personnel have obtained 
D) a backup generator application that can be used to generate data if the original storage device fails 
A) an application that records how well systems personnel have performed on company competency examinations 
B) an application that prepares data that can be used for auditing the effectiveness of computer processing 
C) an application that records which professional examinations systems personnel have obtained 
D) a backup generator application that can be used to generate data if the original storage device fails

Question 8

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

Accepted Answer

A) program tracing. 
B) scanning routines. 
C) mapping programs. 
D) embedded audit modules. 
A) program tracing. 
B) scanning routines. 
C) mapping programs. 
D) embedded audit modules.

Question 9

The use of a secure file library and restrictions on physical access to data files are control procedures used together to prevent

Accepted Answer

A) an employee or outsider obtaining data about an important client. 
B) a data entry clerk from introducing data entry errors into the system. 
C) a computer operator from losing or corrupting files or data during transaction processing. 
D) programmers making unauthorized modifications to programs. 
A) an employee or outsider obtaining data about an important client. 
B) a data entry clerk from introducing data entry errors into the system. 
C) a computer operator from losing or corrupting files or data during transaction processing. 
D) programmers making unauthorized modifications to programs.

Question 10

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

Accepted Answer

A) evaluate the control procedures. 
B) determine the threats facing the AIS. 
C) identify the control procedures that should be in place. 
D) evaluate weaknesses to determine their effect on the audit procedures. 
A) evaluate the control procedures. 
B) determine the threats facing the AIS. 
C) identify the control procedures that should be in place. 
D) evaluate weaknesses to determine their effect on the audit procedures.

Question 11

The ________ audit examines the reliability and integrity of accounting records.

Accepted Answer

A) financial 
B) informational 
C) information systems 
D) operational 
A) financial 
B) informational 
C) information systems 
D) operational

Question 12

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

Accepted Answer

A) to merge files 
B) to test files for specific risks 
C) to process electronic transactions 
D) to query data files to retrieve records meeting specified criteria 
A) to merge files 
B) to test files for specific risks 
C) to process electronic transactions 
D) to query data files to retrieve records meeting specified criteria

Question 13

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

Accepted Answer

A) absolute reliability 
B) reasonable objectivity 
C) reasonable evidence 
D) reasonable assurance 
A) absolute reliability 
B) reasonable objectivity 
C) reasonable evidence 
D) reasonable assurance

Increasing the effectiveness of auditing software will

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

An audit software program that generates programs that perform certain audit functions,based on auditor specifications,is referred to as a(n)

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

Organizing the audit team and the physical examination of assets are components of which two separate audit stages?

What is a test data generator?

The use of a secure file library and restrictions on physical access to data files are control procedures used together to prevent

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

The ________ audit examines the reliability and integrity of accounting records.

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

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

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

Filters

Exam 11: Auditing Computer-Based Information Systems

Increasing the effectiveness of auditing software will

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

An audit software program that generates programs that perform certain audit functions,based on auditor specifications,is referred to as a(n)

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

Organizing the audit team and the physical examination of assets are components of which two separate audit stages?

What is a test data generator?

The use of a secure file library and restrictions on physical access to data files are control procedures used together to prevent

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

The ________ audit examines the reliability and integrity of accounting records.

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

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

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

Filters