Question 1

What are program version numbers and how are they used?

Accepted Answer

The SPLMS assigns a version number autom

Question 2

Use of the integrated test facility poses no threat to organizational data files.

Accepted Answer

A) True 
 B)False

Question 3

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 4

Which control ensures that production files cannot be accessed without specific permission?

Accepted Answer

A) database management system 
B) recovery operations function 
C) source program library management system 
D) computer services function 
A) database management system 
B) recovery operations function 
C) source program library management system 
D) computer services function

Question 5

Routine maintenance activities require all of the following controls except

Accepted Answer

A) documentation updates 
B) testing 
C) formal authorization 
D) internal audit approval 
A) documentation updates 
B) testing 
C) formal authorization 
D) internal audit approval

Question 6

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 7

The programmer's authority table will specify the libraries a programmer may access.

Accepted Answer

A) True 
 B)False

Question 8

Identify six controllable activities that distinguish an effective systems development process.

Accepted Answer

systems authorization activiti

Question 9

What are CAATS? Identify five of them.

Accepted Answer

Through-the-computer testing employs com

Question 10

Which control is not associated with new systems development activities?

Accepted Answer

A) reconciling program version numbers 
B) program testing 
C) user involvement 
D) internal audit participation 
A) reconciling program version numbers 
B) program testing 
C) user involvement 
D) internal audit participation

Question 11

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

Accepted Answer

A) True 
 B)False

Question 12

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

Accepted Answer

A) the test data technique requires extensive computer expertise on the part of the auditor 
B) the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel 
C) the auditor cannot be sure that the application being tested is the same application used throughout the entire year 
D) preparation of the test data is time consuming 
A) the test data technique requires extensive computer expertise on the part of the auditor 
B) the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel 
C) the auditor cannot be sure that the application being tested is the same application used throughout the entire year 
D) preparation of the test data is time consuming

Question 13

All of the following concepts are associated with the black box approach to auditing computer applications except

Accepted Answer

A) the application need not be removed from service and tested directly 
B) auditors do not rely on a detailed knowledge of the application's internal logic 
C) the auditor reconciles previously produced output results with production input transactions 
D) this approach is used for complex transactions that receive input from many sources 
A) the application need not be removed from service and tested directly 
B) auditors do not rely on a detailed knowledge of the application's internal logic 
C) the auditor reconciles previously produced output results with production input transactions 
D) this approach is used for complex transactions that receive input from many sources

Question 14

When the auditor reconciles the program version numbers,which audit objective is being tested?

Accepted Answer

A) protect applications from unauthorized changes 
B) ensure applications are free from error 
C) protect production libraries from unauthorized access 
D) ensure incompatible functions have been identified and segregated 
A) protect applications from unauthorized changes 
B) ensure applications are free from error 
C) protect production libraries from unauthorized access 
D) ensure incompatible functions have been identified and segregated

Question 15

What is ITF?

Accepted Answer

ITF stands for integrated test

Question 16

What distinguishing a salami fraud?

Accepted Answer

It affects a large n

Question 17

The technical design activities translate a system's set of detailed technical specifications into user specifications.

Accepted Answer

A) True 
 B)False

Question 18

Name two methods used to control the source program library.

Accepted Answer

passwords,separation of develo

Question 19

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud?

Accepted Answer

A) A cost-benefit analysis was conducted. 
B) The detailed design was an appropriate solution to the user's problem. 
C) Tests were conducted at the individual module and total system levels prior to implementation. 
D) Problems detected during the conversion period were corrected in the maintenance phase. 
A) A cost-benefit analysis was conducted. 
B) The detailed design was an appropriate solution to the user's problem. 
C) Tests were conducted at the individual module and total system levels prior to implementation. 
D) Problems detected during the conversion period were corrected in the maintenance phase.

Question 20

All program modules must be thoroughly tested before they are implemented.

Accepted Answer

A) True 
 B)False

What are program version numbers and how are they used?

Use of the integrated test facility poses no threat to organizational data files.

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

Which control ensures that production files cannot be accessed without specific permission?

Routine maintenance activities require all of the following controls except

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

The programmer's authority table will specify the libraries a programmer may access.

Identify six controllable activities that distinguish an effective systems development process.

What are CAATS? Identify five of them.

Which control is not associated with new systems development activities?

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

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

All of the following concepts are associated with the black box approach to auditing computer applications except

When the auditor reconciles the program version numbers,which audit objective is being tested?

What is ITF?

What distinguishing a salami fraud?

The technical design activities translate a system's set of detailed technical specifications into user specifications.

Name two methods used to control the source program library.

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud?

All program modules must be thoroughly tested before they are implemented.

The Information System: an Accountants Perspective

Introduction to Transaction Processing

Ethics,fraud,and Internal Control

The Revenue Cycle

The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures

The Conversion Cycle

Financial Reporting,and Management Reporting Systems

Database Management Systems

The Rea Approach to Business Process Modeling

Enterprise Resource Planning Systems

Electronic Commerce Systems

Managing the Systems Development Life Cycle

Auditing It Controls Part I: Sarbanes-Oxley and It Governance

Auditing It Controls Part II: Security and Access

Filters

Exam 16: Auditing It Controls Part III: Systems Development, program Changes, and Application Auditing

What are program version numbers and how are they used?

Use of the integrated test facility poses no threat to organizational data files.

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

Which control ensures that production files cannot be accessed without specific permission?

Routine maintenance activities require all of the following controls except

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

The programmer's authority table will specify the libraries a programmer may access.

Identify six controllable activities that distinguish an effective systems development process.

What are CAATS? Identify five of them.

Which control is not associated with new systems development activities?

The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

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

All of the following concepts are associated with the black box approach to auditing computer applications except

When the auditor reconciles the program version numbers,which audit objective is being tested?

What is ITF?

What distinguishing a salami fraud?

The technical design activities translate a system's set of detailed technical specifications into user specifications.

Name two methods used to control the source program library.

Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud?

All program modules must be thoroughly tested before they are implemented.

The Information System: an Accountants Perspective

Introduction to Transaction Processing

Ethics,fraud,and Internal Control

The Revenue Cycle

The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures

The Conversion Cycle

Financial Reporting,and Management Reporting Systems

Database Management Systems

The Rea Approach to Business Process Modeling

Enterprise Resource Planning Systems

Electronic Commerce Systems

Managing the Systems Development Life Cycle

Auditing It Controls Part I: Sarbanes-Oxley and It Governance

Auditing It Controls Part II: Security and Access

Filters