Question 1

Outline the six controllable activities that relate to new systems development

Accepted Answer

Systems Authorization Activities: All sy

Question 2

Describe two methods used to control the source program library.

Accepted Answer

passwords,separation of develo

Question 3

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 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

A __________________________ fraud affects a large number of victims but the harm to each appears to be very small.

Accepted Answer

The answer of A __________________________ fraud affects a large number...

Question 6

To support future audit needs,test data prepared during systems implementation should be preserved.

Accepted Answer

A) True 
 B)False

Question 7

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

Accepted Answer

Systems authorization activiti

Question 8

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

Accepted Answer

A) True 
 B)False

Question 9

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Accepted Answer

A) True 
 B)False

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

What are program version numbers and how are the used?

Accepted Answer

The SPLMS assigns a version number autom

Question 12

A salami fraud affects a large number of victims,but the harm to each appears to be very small.

Accepted Answer

A) True 
 B)False

Question 13

What are CAATS? Identify five of them.

Accepted Answer

Through-the-computer testing employs com

Question 14

The presence of a SPLMS effectively guarantees program integrity.

Accepted Answer

A) True 
 B)False

Question 15

All systems should be informally approved to ensure economic justification and feasibility.

Accepted Answer

A) True 
 B)False

Question 16

One of the auditor's objectives relating to systems development is to authorize development projects.

Accepted Answer

A) True 
 B)False

Question 17

Meaningful test data is relatively easy to create.

Accepted Answer

A) True 
 B)False

Question 18

Contrast the source program library (SPL)management system to the database management system (DBMS).

Accepted Answer

The SPL software man

Question 19

Describe parallel simulation.

Accepted Answer

The auditor writes a program that simula

Question 20

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

Outline the six controllable activities that relate to new systems development

Describe two methods used to control the source program library.

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

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

A __________________________ fraud affects a large number of victims but the harm to each appears to be very small.

To support future audit needs,test data prepared during systems implementation should be preserved.

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

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Which control is not associated with new systems development activities?

What are program version numbers and how are the used?

A salami fraud affects a large number of victims,but the harm to each appears to be very small.

What are CAATS? Identify five of them.

The presence of a SPLMS effectively guarantees program integrity.

All systems should be informally approved to ensure economic justification and feasibility.

One of the auditor's objectives relating to systems development is to authorize development projects.

Meaningful test data is relatively easy to create.

Contrast the source program library (SPL)management system to the database management system (DBMS).

Describe parallel simulation.

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

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

General Ledger,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

Construct,deliver,and Maintain Systems Projects

IT Controls Part I: Sarbanes-Oxley and It Governance

IT Controls Part II: Security and Access

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Exam 17: IT Controls Part III: Systems Development, program Changes, and Application Controls

Outline the six controllable activities that relate to new systems development

Describe two methods used to control the source program library.

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

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

A __________________________ fraud affects a large number of victims but the harm to each appears to be very small.

To support future audit needs,test data prepared during systems implementation should be preserved.

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

Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Which control is not associated with new systems development activities?

What are program version numbers and how are the used?

A salami fraud affects a large number of victims,but the harm to each appears to be very small.

What are CAATS? Identify five of them.

The presence of a SPLMS effectively guarantees program integrity.

All systems should be informally approved to ensure economic justification and feasibility.

One of the auditor's objectives relating to systems development is to authorize development projects.

Meaningful test data is relatively easy to create.

Contrast the source program library (SPL)management system to the database management system (DBMS).

Describe parallel simulation.

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

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

General Ledger,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

Construct,deliver,and Maintain Systems Projects

IT Controls Part I: Sarbanes-Oxley and It Governance

IT Controls Part II: Security and Access

Filters