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 B

Exam 17: IT Controls Part III: Systems Development, Program Changes, and Application Controls

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

Free

(Short Answer)

4.9/5

(45)

Question 1

Correct Answer:

Verified

black box or audit around the computer

Program testing

Free

(Multiple Choice)

4.8/5

(30)

Question 2

Correct Answer:

Verified

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

Free

(Essay)

4.8/5

(39)

Question 3

Correct Answer:

Verified

Auditing around the computer involves black box testing in which the auditors do not rely on a detailed knowledge of the application's internal logic. Input is reconciled with corresponding output. Auditing through the computer involves obtaining an in-depth understanding of the internal logic of the computer application. As transactions become increasingly automated, the inputs and outputs may become decreasingly visible. Thus, the importance of understanding the programming components of the system is crucial.

Routine maintenance activities require all of the following controls except

(Multiple Choice)

4.8/5

(36)

Question 4

All of the following concepts are associated with the black box approach to auditing computer applications except

(Multiple Choice)

4.9/5

(25)

Question 5

Discuss the six general categories of tests of IT controls.

(Essay)

4.9/5

(49)

Question 6

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

(True/False)

4.9/5

(35)

Question 7

Outline the six controllable activities that relate to new systems development

(Essay)

4.7/5

(36)

Question 8

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

(Essay)

4.9/5

(42)

Question 9

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

(Essay)

4.9/5

(41)

Question 10

Generalized audit software packages perform all of the following tasks except

(Multiple Choice)

4.8/5

(48)

Question 11

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

(True/False)

4.8/5

(34)

Question 12

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

(True/False)

4.7/5

(36)

Question 13

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

(Essay)

4.7/5

(33)

Question 14

All program modules must be thoroughly tested before they are implemented.

(True/False)

4.9/5

(43)

Question 15

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

(True/False)

5.0/5

(30)

Question 16

Contrast embedded audit modules with generalized audit software.

(Essay)

4.9/5

(31)

Question 17

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

(True/False)

5.0/5

(42)

Question 18

When the auditor reconciles the program version numbers, which audit objective is being tested?

(Multiple Choice)

4.9/5

(37)

Question 19

The programmer's authority table will specify the libraries a programmer may access.

(True/False)

4.8/5

(37)

Question 20

Showing 1 - 20 of 67

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

Program testing

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

Routine maintenance activities require all of the following controls except

All of the following concepts are associated with the black box approach to auditing computer applications except

Discuss the six general categories of tests of IT controls.

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

Outline the six controllable activities that relate to new systems development

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

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

Generalized audit software packages perform all of the following tasks except

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

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

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

All program modules must be thoroughly tested before they are implemented.

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

Contrast embedded audit modules with generalized audit software.

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

When the auditor reconciles the program version numbers, which audit objective is being tested?

The programmer's authority table will specify the libraries a programmer may access.

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

Construct, Deliver, and Maintain Systems Projects

IT Controls Part I: Sarbanes-Oxley and It Governance

IT Controls Part II: Security and Access

Filters