Question 1

Output controls need to be designed for which of the following data integrity objectives?

Accepted Answer

A)  detecting errors after the processing is completed 
B)  preventing errors before the processing is completed 
C)  detecting errors in the general ledger adjustment process 
D)  preventing errors in separation of duties for IT personnel 
A)  detecting errors after the processing is completed 
B)  preventing errors before the processing is completed 
C)  detecting errors in the general ledger adjustment process 
D)  preventing errors in separation of duties for IT personnel

Question 2

If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll IT application?

Accepted Answer

A)  gross wages earned 
B)  employee numbers 
C)  total hours worked 
D)  total debit amounts and total credit amounts 
A)  gross wages earned 
B)  employee numbers 
C)  total hours worked 
D)  total debit amounts and total credit amounts

Question 3

Auditors usually obtain information about general and application controls through:

Accepted Answer

A)  interviews with IT personnel. 
B)  examination of systems documentation. 
C)  reading program change requests. 
D)  all of the above methods. 
A)  interviews with IT personnel. 
B)  examination of systems documentation. 
C)  reading program change requests. 
D)  all of the above methods.

Question 4

General controls have which of the following effects on the operating effectiveness of application controls?

Accepted Answer

A)  nominal 
B)  pervasive 
C)  mitigating 
D)  worsening 
A)  nominal 
B)  pervasive 
C)  mitigating 
D)  worsening

Question 5

Firewalls can protect company data and software programs.

Accepted Answer

A) True 
 B)False

Question 6

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

Accepted Answer

A)  input controls. 
B)  data integrity controls. 
C)  hardware controls. 
D)  manufacturer's controls. 
A)  input controls. 
B)  data integrity controls. 
C)  hardware controls. 
D)  manufacturer's controls.

Output controls need to be designed for which of the following data integrity objectives?

If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll IT application?

Auditors usually obtain information about general and application controls through:

General controls have which of the following effects on the operating effectiveness of application controls?

Firewalls can protect company data and software programs.

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

The Demand for Audit and Other Assurance Services

The CPA Profession

Audit Reports

Professional Ethics

Legal Liability

The CPA Profession

Audit Evidence

Audit Planning and Analytical Procedures

Materiality and Risk

Section 404 Audits of Internal Control and Control Risk

Fraud Auditing

Overall Audit Plan and Audit Program

Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Audit Sampling for Tests of Details and Balances

Audit of the Acquisition and Payment Cycle: Tests of Controls and Substantive Tests of Transactions, and Accounts Payable

Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Audit of the Payroll and Personnel Cycle

Audit of the Inventory and Warehousing Cycle

Audit of the Capital Acquisition and Repayment Cycle

Audit of Cash Balances

Completing the Audit

Other Assurance Services

Internal and Governmental Financial Auditing and Operational Auditing

Filters

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

Output controls need to be designed for which of the following data integrity objectives?

If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll IT application?

Auditors usually obtain information about general and application controls through:

General controls have which of the following effects on the operating effectiveness of application controls?

Firewalls can protect company data and software programs.

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

The Demand for Audit and Other Assurance Services

The CPA Profession

Audit Reports

Professional Ethics

Legal Liability

The CPA Profession

Audit Evidence

Audit Planning and Analytical Procedures

Materiality and Risk

Section 404 Audits of Internal Control and Control Risk

Fraud Auditing

Overall Audit Plan and Audit Program

Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Audit Sampling for Tests of Details and Balances

Audit of the Acquisition and Payment Cycle: Tests of Controls and Substantive Tests of Transactions, and Accounts Payable

Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Audit of the Payroll and Personnel Cycle

Audit of the Inventory and Warehousing Cycle

Audit of the Capital Acquisition and Repayment Cycle

Audit of Cash Balances

Completing the Audit

Other Assurance Services

Internal and Governmental Financial Auditing and Operational Auditing

Filters