Exam 16: Auditing It Controls Part III: Systems Development, program Changes, and Application Auditing

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To verify the module's internal logic,the programmer compares the actual results obtained from the test with the predetermined results.

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(True/False)

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Question 1

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True

What are the audit's objectives relating to systems development?

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Question 2

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The auditor's objectives are to ensure that (1)systems development activities are applied consistently and in accordance with management's policies to all systems development projects; (2)the system as originally implemented was free from material errors and fraud; (3)the system was judged necessary and justified at various checkpoints throughout the SDLC; and (4)system documentation is sufficiently accurate and complete to facilitate audit and maintenance activities.

Which statement is not true?

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Question 3

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New system development activity controls must focus on the authorization,development,and implementation of new systems and its maintenance.List five control activities that are found in an effective system development life cycle.

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Question 4

Source program library controls should prevent and detect unauthorized access to application programs.

(True/False)

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Question 5

A salami fraud affects a large number of victims,but the harm to each appears to be very small.

(True/False)

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Question 6

Describe a test of controls that would provide evidence that only authorized program maintenance is occurring.

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Question 7

What is GAS? Identify two examples of GAS products.

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Question 8

What is an embedded audit module?

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Question 9

Describe parallel simulation.

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Question 10

Programs in their compiled state are highly susceptible to the threat of unauthorized modification.

(True/False)

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Question 11

Which statement is correct?

(Multiple Choice)

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Question 12

Which test is not an example of a white box test?

(Multiple Choice)

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Question 13

Meaningful test data is relatively easy to create.

(True/False)

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Question 14

Describe and contrast the test data method with the integrated test facility.

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Question 15

The longest period in the SDLC is the maintenance phase.

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Question 16

Discuss the three types of controls auditors can perform to determine that programs are free from material errors.

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Question 17

Users need to be actively involved in the systems development process.

(True/False)

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Question 18

Describe two tests of controls the auditor can use confirm that authorization procedures for program changes.

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Question 19

The black box approach to testing computer program controls is also known as auditing around the computer.

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Question 20

Showing 1 - 20 of 66

To verify the module's internal logic,the programmer compares the actual results obtained from the test with the predetermined results.

What are the audit's objectives relating to systems development?

Which statement is not true?

New system development activity controls must focus on the authorization,development,and implementation of new systems and its maintenance.List five control activities that are found in an effective system development life cycle.

Source program library controls should prevent and detect unauthorized access to application programs.

A salami fraud affects a large number of victims,but the harm to each appears to be very small.

Describe a test of controls that would provide evidence that only authorized program maintenance is occurring.

What is GAS? Identify two examples of GAS products.

What is an embedded audit module?

Describe parallel simulation.

Programs in their compiled state are highly susceptible to the threat of unauthorized modification.

Which statement is correct?

Which test is not an example of a white box test?

Meaningful test data is relatively easy to create.

Describe and contrast the test data method with the integrated test facility.

The longest period in the SDLC is the maintenance phase.

Discuss the three types of controls auditors can perform to determine that programs are free from material errors.

Users need to be actively involved in the systems development process.

Describe two tests of controls the auditor can use confirm that authorization procedures for program changes.

The black box approach to testing computer program controls is also known as auditing around the computer.

The Information System: an Accountants Perspective

Introduction to Transaction Processing

Ethics,fraud,and Internal Control

The Revenue Cycle

The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures

The Conversion Cycle

Financial Reporting,and Management Reporting Systems

Database Management Systems

The Rea Approach to Business Process Modeling

Enterprise Resource Planning Systems

Electronic Commerce Systems

Managing the Systems Development Life Cycle

Auditing It Controls Part I: Sarbanes-Oxley and It Governance

Auditing It Controls Part II: Security and Access

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