Question 1

Tracing is a method used to verify the logical operations executed by a computer application.

Accepted Answer

A) True 
 B)False

Question 2

To support future audit needs,test data prepared during systems implementation should be preserved.

Accepted Answer

A) True 
 B)False

Question 3

Generalized audit software packages are used to assist the auditor in performing substantive tests.

Accepted Answer

A) True 
 B)False

Question 4

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

Accepted Answer

A) black box tests of program controls 
B) white box tests of program controls 
C) substantive testing 
D) intuitive testing 
A) black box tests of program controls 
B) white box tests of program controls 
C) substantive testing 
D) intuitive testing

Question 5

Program testing

Accepted Answer

A) involves individual modules only, not the full system 
B) requires creation of meaningful test data 
C) need not be repeated once the system is implemented 
D) is primarily concerned with usability 
A) involves individual modules only, not the full system 
B) requires creation of meaningful test data 
C) need not be repeated once the system is implemented 
D) is primarily concerned with usability

Question 6

Contrast embedded audit modules with generalized audit software.

Accepted Answer

Both techniques permit auditors to acces

Question 7

Outline the six controllable activities that relate to new systems development

Accepted Answer

Systems authorization activities.All sys

Question 8

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

Accepted Answer

A) True 
 B)False

Question 9

When using the test data method,the presence of multiple error messages indicates a flaw in the preparation of test transactions.

Accepted Answer

A) True 
 B)False

Question 10

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Accepted Answer

A) True 
 B)False

Question 11

Contrast the source program library (SPL)management system to the database management system (DBMS).

Accepted Answer

The SPL software man

Question 12

All systems should be informally approved to ensure economic justification and feasibility.

Accepted Answer

A) True 
 B)False

Question 13

The presence of a SPLMS effectively guarantees program integrity.

Accepted Answer

A) True 
 B)False

Question 14

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

Accepted Answer

A) the test transactions 
B) error reports 
C) updated master files 
D) output reports 
A) the test transactions 
B) error reports 
C) updated master files 
D) output reports

Question 15

The base case system evaluation is a variation of the test data method.

Accepted Answer

A) True 
 B)False

Question 16

Discuss the six general categories of tests of IT controls.

Accepted Answer

Access tests verify that individuals,pro

Question 17

Firms with an independent internal audit staff may conduct tests of the system development life cycle on an ongoing basis.

Accepted Answer

A) True 
 B)False

Question 18

All of the following statements are true about the integrated test facility (ITF)except

Accepted Answer

A) production reports are affected by ITF transactions 
B) ITF databases contain "dummy" records integrated with legitimate records 
C) ITF permits ongoing application auditing 
D) ITF does not disrupt operations or require the intervention of computer services personnel 
A) production reports are affected by ITF transactions 
B) ITF databases contain "dummy" records integrated with legitimate records 
C) ITF permits ongoing application auditing 
D) ITF does not disrupt operations or require the intervention of computer services personnel

Question 19

Which statement is not true? Embedded audit modules

Accepted Answer

A) can be turned on and off by the auditor 
B) reduce operating efficiency 
C) may lose their viability in an environment where programs are modified frequently 
D) identify transactions to be analyzed using white box tests 
A) can be turned on and off by the auditor 
B) reduce operating efficiency 
C) may lose their viability in an environment where programs are modified frequently 
D) identify transactions to be analyzed using white box tests

Question 20

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

Accepted Answer

black box

Tracing is a method used to verify the logical operations executed by a computer application.

To support future audit needs,test data prepared during systems implementation should be preserved.

Generalized audit software packages are used to assist the auditor in performing substantive tests.

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

Program testing

Contrast embedded audit modules with generalized audit software.

Outline the six controllable activities that relate to new systems development

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

When using the test data method,the presence of multiple error messages indicates a flaw in the preparation of test transactions.

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Contrast the source program library (SPL)management system to the database management system (DBMS).

All systems should be informally approved to ensure economic justification and feasibility.

The presence of a SPLMS effectively guarantees program integrity.

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

The base case system evaluation is a variation of the test data method.

Discuss the six general categories of tests of IT controls.

Firms with an independent internal audit staff may conduct tests of the system development life cycle on an ongoing basis.

All of the following statements are true about the integrated test facility (ITF)except

Which statement is not true? Embedded audit modules

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

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

Tracing is a method used to verify the logical operations executed by a computer application.

To support future audit needs,test data prepared during systems implementation should be preserved.

Generalized audit software packages are used to assist the auditor in performing substantive tests.

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

Program testing

Contrast embedded audit modules with generalized audit software.

Outline the six controllable activities that relate to new systems development

The black box approach to testing computer applications allows the auditor to explicitly review program logic.

When using the test data method,the presence of multiple error messages indicates a flaw in the preparation of test transactions.

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Contrast the source program library (SPL)management system to the database management system (DBMS).

All systems should be informally approved to ensure economic justification and feasibility.

The presence of a SPLMS effectively guarantees program integrity.

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

The base case system evaluation is a variation of the test data method.

Discuss the six general categories of tests of IT controls.

Firms with an independent internal audit staff may conduct tests of the system development life cycle on an ongoing basis.

All of the following statements are true about the integrated test facility (ITF)except

Which statement is not true? Embedded audit modules

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

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

Filters