Match Eight of the Terms (A-N) with the Definitions Provided

Short Answer

Match eight of the terms (a-n) with the definitions provided below (1-8):
a. Application controls
b. Auditing around the computer
c. Auditing through the computer
d. Error listing
e. General controls
f. Generalized audit software
g. Hardware controls
h. Input controls
i. Output controls
j. Parallel simulation
k. Parallel testing
l. Pilot testing
m. Processing controls
n. Test data approach
________ 1. The new and old systems operate simultaneously in all locations.
________ 2. Controls that relate to all parts of the IT system.
________ 3. Involves the use of a computer program written by the auditor that replicates some part of a client's application system.
________ 4. A method of auditing IT systems which uses data created by the auditor to determine whether the client's computer program can correctly process valid and invalid transactions.
________ 5. Controls such as review of data for reasonableness, designed to assure that data generated by the computer is valid, accurate, complete, and distributed only to authorized people.
________ 6. Controls that apply to processing of transactions.
________ 7. A new system is implemented in one part of the organization while other locations continue to rely on the old system.
________ 8. Controls such as proper authorization of documents, check digits, and adequate documentation, designed to assure that the information to be processed by the computer is authorized, complete, and accurate.