Question 1

If a control total were to be computed on each of the following data items,which would best be identified as a hash total for a payroll computer application?

Accepted Answer

A) Net pay. 
B) Department numbers. 
C) Hours worked. 
D) Total debits and total credits.

Question 2

A data warehouse is an example of:

Accepted Answer

A) Online analytical processing. 
B) Online transaction processing. 
C) Essential information batch processing. 
D) Decentralized processing.

Question 3

Entities doing business on the Internet generally use any of the following methods to prevent unauthorized intruders from accessing proprietary information except:

Accepted Answer

A) Password management. 
B) Data encryption. 
C) Biometric identifiers. 
D) Batch processing.

Question 4

Because log-on procedures may be cumbersome and tedious,users often store log-on sequences in their personal computers and invoke them when they want to use mainframe facilities.A risk of this practice is that

Accepted Answer

A) Personal computers become much more likely to be physically stolen. 
B) Anyone with access to the personal computers could log on to the mainframe. 
C) Backup procedures for data files would not be as effective. 
D) Users with inadequate training would make more mistakes.

Question 5

When designing the physical layout of a data processing center,which of the following would be least likely to be a necessary control that is considered?

Accepted Answer

A) Design of controls to restrict access. 
B) Adequate physical layout space for the operating system. 
C) Inclusions of an adequate power supply system with surge protection. 
D) Consideration of risks related to other uses of electricity in the area.

Question 6

For good internal control,programmers should not be given access to program documentation for the programs they work on.

Accepted Answer

A) True 
 B)False

Question 7

Which of the following employees normally would be assigned the operating responsibility for designing the information system?

Accepted Answer

A) Computer programmer. 
B) Data processing manager. 
C) Systems analyst. 
D) Internal auditor.

Question 8

Which of the following is not a data communication control?

Accepted Answer

A) Data encryption. 
B) Parity check. 
C) Message acknowledgment techniques. 
D) Distributed data processing.

Question 9

An auditor anticipates assessing control risk at a low level in a computerized environment.Under these circumstances,on which of the following controls would the auditor initially focus?

Accepted Answer

A) Programmed controls. 
B) Application controls. 
C) Output controls. 
D) General controls.

Question 10

A system in which hardware and software are notonly linked together,but are also very dependent upon each other is referred to as:

Accepted Answer

A) A system with weak internal control. 
B) Equipment combination. 
C) Tightly coupled. 
D) Offline development.

Question 11

In their consideration of a client's IT controls,the auditors will encounter general controls and application controls.Which of the following is an application control?

Accepted Answer

A) The operations manual. 
B) Hash total. 
C) Systems documentation. 
D) Control over program changes.

Question 12

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

Accepted Answer

A) Batch controls. 
B) Controls written into the computer system. 
C) Equipment controls. 
D) Documentation controls.

Question 13

Various characteristics of IT systems can present special audit risks.Explain each of the following characteristics of an IT system and the special audit risks that they present.
a.Database system.
b.Cloud Computing.
c.End user computing.

Accepted Answer

The answer of Various characteristics of IT systems can present...

Question 14

Which of the following statements presents an example of a general control for a computerized system?

Accepted Answer

A) Limiting entry of sales transactions to only valid credit customers. 
B) Creating hash totals from Social Security numbers for the weekly payroll. 
C) Restricting entry of accounts payable transactions to only authorized users. 
D) Restricting access to the computer center by use of biometric devices.

Question 15

A control feature in a computer application program that involves comparing a customer number to the customer database:

Accepted Answer

A) Limit test. 
B) Validity test. 
C) Authorization test. 
D) Check digit test.

Question 16

Generalized audit software may be used for substantive procedures or for tests of controls.

Accepted Answer