Exam 11: Information Technology Auditing

The impetus for IT auditing can be traced to the adoption of computerized accounting systems, migration of business processes to computerized platforms, and enforcement of data security.

(True/False)

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Question 21

An integrated test facility is used to:

(Multiple Choice)

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Question 22

Through-the-computer auditing uses all of the following except:

(Multiple Choice)

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Question 23

All of the following are reasons why SOX was enacted, except:

(Multiple Choice)

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Question 24

Prewritten computer programs used for audit purposes are called:

(Multiple Choice)

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Question 25

Information Technology governance includes all of the following except:

(Multiple Choice)

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Question 26

Which section of SOX requires CEOs and CFOs to "sign off" on their company's financial statements?

(Multiple Choice)

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Question 27

The scope of an internal audit function includes all of the following except:

(Multiple Choice)

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Question 28

If an auditor were to audit a payroll application using around-the-computer auditing techniques, the individual would:

(Multiple Choice)

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Question 29

Controls over access to IT systems are particularly important because:

(Multiple Choice)

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Question 30

One purpose of generalized auditing packages is to enable an auditor to examine the contents of computer files of interest without having to write a computer program himself/herself. Renumber all questions below and adjust solutions accordingly

(True/False)

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Question 31

It is relatively easy to prevent hackers from unauthorized access to data and programs.

(True/False)

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Question 32

Many of the assurance services auditors offer today involve information technology.

(True/False)

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Question 33

SAS No.99 - Consideration of Fraud in a Financial Statement Audit guides auditors in being more proactive in detecting fraud than did the predecessor standard, SAS No.82.

(True/False)

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Question 34

Three common techniques auditors use to test computer programs are:

(Multiple Choice)

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Question 35

Computer assisted audit techniques are used primarily when auditing around the computer.

(True/False)

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Question 36

The CISSP is the most widely recognized and respected certification for IT auditors.

(True/False)

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Question 37

An auditing around the computer approach pays little or no attention to the control procedures within an IT environment.

(True/False)

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Question 38

A computerized AIS is harder to audit than a manual system for all of the following reasons except:

(Multiple Choice)

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Question 39

?Renumber all questions below and adjust solutions accordingly An information systems risk assessment is as concerned with errors and accidents as it is with fraud. Renumber all questions below and adjust solutions accordingly

(True/False)

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Question 40

Showing 21 - 40 of 67

The impetus for IT auditing can be traced to the adoption of computerized accounting systems, migration of business processes to computerized platforms, and enforcement of data security.

An integrated test facility is used to:

Through-the-computer auditing uses all of the following except:

All of the following are reasons why SOX was enacted, except:

Prewritten computer programs used for audit purposes are called:

Information Technology governance includes all of the following except:

Which section of SOX requires CEOs and CFOs to "sign off" on their company's financial statements?

The scope of an internal audit function includes all of the following except:

If an auditor were to audit a payroll application using around-the-computer auditing techniques, the individual would:

Controls over access to IT systems are particularly important because:

One purpose of generalized auditing packages is to enable an auditor to examine the contents of computer files of interest without having to write a computer program himself/herself. Renumber all questions below and adjust solutions accordingly

It is relatively easy to prevent hackers from unauthorized access to data and programs.

Many of the assurance services auditors offer today involve information technology.

SAS No.99 - Consideration of Fraud in a Financial Statement Audit guides auditors in being more proactive in detecting fraud than did the predecessor standard, SAS No.82.

Three common techniques auditors use to test computer programs are:

Computer assisted audit techniques are used primarily when auditing around the computer.

The CISSP is the most widely recognized and respected certification for IT auditors.

An auditing around the computer approach pays little or no attention to the control procedures within an IT environment.

A computerized AIS is harder to audit than a manual system for all of the following reasons except:

?Renumber all questions below and adjust solutions accordingly An information systems risk assessment is as concerned with errors and accidents as it is with fraud. Renumber all questions below and adjust solutions accordingly

Accounting Information Systems and the Accountant

Accounting on the Internet

Information Technology and Aiss

Accounting and Data Analytics

Integrated Accounting and Enterprise Software

Introduction to Internal Control Systems and Risk Management

Computer Controls for Organizations and Accounting Information Systems

Accounting Information Systems and Business Processes: Part I

Accounting Information Systems and Business Processes: Part II

Cybercrime, Fraud, and Ethics

Documenting Accounting Information Systems

Developing and Implementing Effective Accounting Information Systems

Database Design

Organizing and Manipulating the Data in Databases

Database Forms and Reports

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