Question 1

The password was "CANARY"; the employee entered "CAANARY." Which control will detect this error?

Accepted Answer

The answer of The password was "CANARY"; the employee entered...

Question 2

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file. As a result, the accounts receivable master file was erased. Which control would prevent this from happening?

Accepted Answer

A)  header label check 
B)  expiration date check 
C)  version check 
D)  validity check 
A)  header label check 
B)  expiration date check 
C)  version check 
D)  validity check

Question 3

A run-to-run control is an example of an output control.

Accepted Answer

A) True 
 B)False

Question 4

Discuss the three categories of input of input controls.

Accepted Answer

Field interrogation involves programmed

Question 5

Which input control check would detect a payment made to a nonexistent vendor?

Accepted Answer

A)  missing data check 
B)  numeric/alphabetic check 
C)  range check 
D)  validity check 
A)  missing data check 
B)  numeric/alphabetic check 
C)  range check 
D)  validity check

Question 6

Recalculation of hash totals is an example of a

Accepted Answer

A)  completeness test 
B)  redundancy test 
C)  both a. and b. 
D)  neither a. nor b. 
A)  completeness test 
B)  redundancy test 
C)  both a. and b. 
D)  neither a. nor b.

Question 7

Spooling is a form of processing control.

Accepted Answer

A) True 
 B)False

Question 8

Classify each of the following as a field, record, or file interrogation:a. Limit check 
b. Validity check 
c. Version check 
d. Missing data check 
e. Sign checks 
f. Expiration date check 
g. Numeric-alphabetic data check
h. Sequence check 
i. Zero-value check 
j. Header label check 
k. Range check 
l. Reasonableness check

Accepted Answer

a. field
b. field
c. file
d. f

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

The three groups of application controls are batch controls, run-to-run controls, and audit trail controls.

Accepted Answer

A) True 
 B)False

Question 11

A check digit is a method of detecting data coding errors.

Accepted Answer

A) True 
 B)False

Question 12

How does privacy relate to output control?

Accepted Answer

If the privacy of certain type

Question 13

All of the following are advantages of the test data technique except

Accepted Answer

A)  auditors need minimal computer expertise to use this method 
B)  this method causes minimal disruption to the firm's operations 
C)  the test data is easily compiled 
D)  the auditor obtains explicit evidence concerning application functions 
A)  auditors need minimal computer expertise to use this method 
B)  this method causes minimal disruption to the firm's operations 
C)  the test data is easily compiled 
D)  the auditor obtains explicit evidence concerning application functions

Question 14

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

Accepted Answer

Auditing around the computer involves bl

Question 15

Which of the following is an input control?

Accepted Answer

A)  Reasonableness check 
B)  Run-to-run check 
C)  Spooling check 
D)  Batch check 
E)  None are input controls 
A)  Reasonableness check 
B)  Run-to-run check 
C)  Spooling check 
D)  Batch check 
E)  None are input controls

Question 16

Which of the following is an example of an input error correction technique?

Accepted Answer

A)  immediate correction 
B)  rejection of batch 
C)  creation of error file 
D)  all are examples of input error correction techniques 
A)  immediate correction 
B)  rejection of batch 
C)  creation of error file 
D)  all are examples of input error correction techniques

Question 17

If all of the inputs have been validated before processing, then what purpose do run-to-run controls serve?

Accepted Answer

The run-to-run control is a co

Question 18

Describe parallel simulation.

Accepted Answer

The auditor writes a program that simula

Question 19

The base case system evaluation is a variation of the test data method.

Accepted Answer

A) True 
 B)False

Question 20

Which check is not an input control?

Accepted Answer

A)  reasonableness check 
B)  validity check. 
C)  spooling check 
D)  missing data check 
A)  reasonableness check 
B)  validity check. 
C)  spooling check 
D)  missing data check

The password was "CANARY"; the employee entered "CAANARY." Which control will detect this error?

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file. As a result, the accounts receivable master file was erased. Which control would prevent this from happening?

A run-to-run control is an example of an output control.

Discuss the three categories of input of input controls.

Which input control check would detect a payment made to a nonexistent vendor?

Recalculation of hash totals is an example of a

Spooling is a form of processing control.

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

The three groups of application controls are batch controls, run-to-run controls, and audit trail controls.

A check digit is a method of detecting data coding errors.

How does privacy relate to output control?

All of the following are advantages of the test data technique except

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

Which of the following is an input control?

Which of the following is an example of an input error correction technique?

If all of the inputs have been validated before processing, then what purpose do run-to-run controls serve?

Describe parallel simulation.

The base case system evaluation is a variation of the test data method.

Which check is not an input control?

Auditing and Internal Control

Auditing IT Governance Controls

Auditing Operating Systems and Networks

Auditing Database Systems

Systems Development and Program Change Activities

Transaction Processing and Financial Reporting Systems Overview

Data Structures and Caatts for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Enterprise Resource Planning Systems

Business Ethics, Fraud, and Fraud Detection

Filters

Exam 7: Computer Assisted Audit Tools and Techniques

The password was "CANARY"; the employee entered "CAANARY." Which control will detect this error?

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file. As a result, the accounts receivable master file was erased. Which control would prevent this from happening?

A run-to-run control is an example of an output control.

Discuss the three categories of input of input controls.

Which input control check would detect a payment made to a nonexistent vendor?

Recalculation of hash totals is an example of a

Spooling is a form of processing control.

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

The three groups of application controls are batch controls, run-to-run controls, and audit trail controls.

A check digit is a method of detecting data coding errors.

How does privacy relate to output control?

All of the following are advantages of the test data technique except

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

Which of the following is an input control?

Which of the following is an example of an input error correction technique?

If all of the inputs have been validated before processing, then what purpose do run-to-run controls serve?

Describe parallel simulation.

The base case system evaluation is a variation of the test data method.

Which check is not an input control?

Auditing and Internal Control

Auditing IT Governance Controls

Auditing Operating Systems and Networks

Auditing Database Systems

Systems Development and Program Change Activities

Transaction Processing and Financial Reporting Systems Overview

Data Structures and Caatts for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Enterprise Resource Planning Systems

Business Ethics, Fraud, and Fraud Detection

Filters