Exam 12: The Impact of Information Technology on the Audit Process

When the client uses a computer but the auditor chooses to use only the non-IT segment of internal control to assess control risk, it is referred to as auditing around the computer.Which one of the following conditions need not be present to audit around the computer?

What are the two software testing strategies that companies typically use? Which strategy is more expensive?

Controls specific to IT include all of the following except for:

Which of the following describes the process of implementing a new system in one part of the organization, while other locations continue to use the current system?

A ________ is responsible for controlling the use of computer programs, transaction files and other computer records and documentation and releases them to the operators only when authorized.

General controls in smaller companies are usually less effective than in more complex IT environments.

Parallel testing is used when old and new systems are operated simultaneously in all locations.

Controls which are built in by the manufacturer to detect equipment failure are called:

Old and new systems operating simultaneously in all locations is a test approach known as:

A control that relates to all parts of the IT system is called a(n):

The most important output control is:

Firewalls can protect company data and software programs.

General controls may include firewalls which are used to protect from:

Which of the following is not an application control?

When the client changes the computer software:

Auditors usually obtain information about general and application controls through:

Output controls focus on preventing errors during processing.

Typical controls developed for manual systems which are still important in IT systems include:

Which of the following is not an example of an applications control?

Identify the six categories of general controls and give one example of each.