Exam 8: Consideration of Internal Control in an Information Technology Environment

Which of the following personnel is responsible for the proper functioning of the security features built into the operating system?

Which of the following is a password security problem?

A data warehouse is an example of:

A control feature in a computer system requires the central processing unit (CPU) to send signals to the printer to activate the print mechanism for each character. The print mechanism, just prior to printing, sends a signal back to the CPU verifying that the proper print position has been activated. This type of data transmission is referred to as:

Which of the following testing techniques minimizes the possibility that the auditors will contaminate a client's financial records?

Which of the following is not a data transmission control?

Consider the following computer applications: (1) At a catalog sales firm, as phone orders are entered into their computer, both inventory and credit are immediately checked. (2) A manufacturer's computer sends the coming week's production schedule and parts orders to a supplier's computer. Which statement below is true for these applications?

Which of the following is least likely to be tested with generalized audit software?

Auditors are now faced with examining clients that have database systems. a. Describe a database system, including its major advantage. b. Identify policies and procedures that may be established to provide control over that aspect of a database system.

Many auditors use generalized audit software to assist them in the examination of clients' computer records. a. Describe what is meant by generalized audit software. b. List two advantages of the use of generalized audit software. c. List three functions that may be performed with this type of software.

Which of the following procedures would an entity most likely include in its disaster recovery plan?

State whether each of the following statements is correct or incorrect. A. Specialists with specialized skills in IT processing are seldom used on audits since each audit team member is expected to have the necessary skills. B. The nature of the IT-based system may affect the specific procedures employed by the auditors in testing the controls. C. Computer assisted audit techniques, while helpful for tests of controls, are seldom helpful for substantive procedures. D. Parallel simulation involves the use of audit software to process functions essentially equivalent to those of the client's program and to determine whether auditor and client results are equivalent.

A company's labor distribution report requires extensive corrections each month because of labor hours charged to inactive jobs. Which of the following data processing input controls appears to be missing?

Which of the following is a software component of a computer system?

Which of the following computer system risks would be increased by the installation of a database system?

Which of the following is not a distinctive characteristic of advanced IT systems?

Which of the following would be least likely to be considered a desirable attribute of a database management system?

Which of the following personnel is responsible for determining the computer processing needs of the various users?

End user computing is most likely to occur on which of the following types of computers?

The best method of achieving internal control over advanced IT systems is through the use of: