Question 1

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

Accepted Answer

The auditor's objectives are to ensure t

Question 2

Which control is not a part of the source program library management system?

Accepted Answer

A)  using passwords to limit access to application programs 
B)  assigning a test name to all programs undergoing maintenance 
C)  combining access to the development and maintenance test libraries 
D)  assigning version numbers to programs to record program modifications 
A)  using passwords to limit access to application programs 
B)  assigning a test name to all programs undergoing maintenance 
C)  combining access to the development and maintenance test libraries 
D)  assigning version numbers to programs to record program modifications

Question 3

Which of the following statements is NOT true?

Accepted Answer

A)  All systems should be properly authorized to ensure their economic justification and feasibility. 
B)  Users need not be actively involved in the systems development process. 
C)  All program modules must be thoroughly tested before they are implemented. 
D)  The task of creating meaningful test data is time-consuming. 
A)  All systems should be properly authorized to ensure their economic justification and feasibility. 
B)  Users need not be actively involved in the systems development process. 
C)  All program modules must be thoroughly tested before they are implemented. 
D)  The task of creating meaningful test data is time-consuming.

Question 4

Which control ensures that production files cannot be accessed without specific permission?

Accepted Answer

A)  Database Management System 
B)  Recovery Operations Function 
C)  Source Program Library Management System 
D)  Computer Services Function 
A)  Database Management System 
B)  Recovery Operations Function 
C)  Source Program Library Management System 
D)  Computer Services Function

Question 5

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

Accepted Answer

A) True 
 B)False

Question 6

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation indicates that

Accepted Answer

A)  a cost-benefit analysis was conducted 
B)  the detailed design was an appropriate solution to the user's problem 
C)  tests were conducted at the individual module and total system levels prior to implementation 
D)  problems detected during the conversion period were corrected in the maintenance phase 
A)  a cost-benefit analysis was conducted 
B)  the detailed design was an appropriate solution to the user's problem 
C)  tests were conducted at the individual module and total system levels prior to implementation 
D)  problems detected during the conversion period were corrected in the maintenance phase

Question 7

Which statement is correct?

Accepted Answer

A)  compiled programs are very susceptible to unauthorized modification 
B)  the source program library stores application programs in source code form 
C)  modifications are made to programs in machine code language 
D)  the source program library management system increases operating efficiency 
A)  compiled programs are very susceptible to unauthorized modification 
B)  the source program library stores application programs in source code form 
C)  modifications are made to programs in machine code language 
D)  the source program library management system increases operating efficiency

Question 8

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

Accepted Answer

RECONCILE PROGRAM VERSION NUMBERS. The p

Question 9

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 10

What are CAATS? Identify five of them.

Accepted Answer

Through-the-computer testing employs com

Question 11

What is GAS? Identify two examples of GAS products.

Accepted Answer

Generalized Audit Software (GAS) is a wi

Question 12

The longest period in the SDLC is the maintenance phase.

Accepted Answer

A) True 
 B)False

Question 13

The technical design activities translate a set of detailed technical specifications for a system into user specifications.

Accepted Answer

A) True 
 B)False

Question 14

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

Accepted Answer

System authorization activities assure t

Question 15

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 16

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 17

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

Accepted Answer

A) True 
 B)False

Question 18

Describe parallel simulation.

Accepted Answer

The auditor writes a program that simula

Question 19

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

Accepted Answer

A) True 
 B)False

Question 20

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

Accepted Answer

A)  determining the fair value of inventory 
B)  ensuring that passwords are valid 
C)  verifying that all pay rates are within a specified range 
D)  reconciling control totals 
A)  determining the fair value of inventory 
B)  ensuring that passwords are valid 
C)  verifying that all pay rates are within a specified range 
D)  reconciling control totals

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

Which control is not a part of the source program library management system?

Which of the following statements is NOT true?

Which control ensures that production files cannot be accessed without specific permission?

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

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation indicates that

Which statement is correct?

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

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

What are CAATS? Identify five of them.

What is GAS? Identify two examples of GAS products.

The longest period in the SDLC is the maintenance phase.

The technical design activities translate a set of detailed technical specifications for a system into user specifications.

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

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

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.

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

Describe parallel simulation.

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

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

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

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

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

Which control is not a part of the source program library management system?

Which of the following statements is NOT true?

Which control ensures that production files cannot be accessed without specific permission?

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

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation indicates that

Which statement is correct?

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

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

What are CAATS? Identify five of them.

What is GAS? Identify two examples of GAS products.

The longest period in the SDLC is the maintenance phase.

The technical design activities translate a set of detailed technical specifications for a system into user specifications.

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

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

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.

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

Describe parallel simulation.

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

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

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