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1. A database management system:
2. 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.
3. An internal control deficiency occurs when computer personnel:
4. The continued integration of IT in accounting systems can impact a company by:
5. Output controls need to be designed for which of the following data integrity objectives?
6. Which of the following is a component of general controls?
7. The most important output control is:
8. Auditors should evaluate which of the following before evaluating application controls because of the potential for pervasive effects?
9. Which of the following controls prevent and detect errors while transaction data are processed?
10. Programmers should be allowed access to:
11. Controls which are built in by the manufacturer to detect equipment failure are called:
12. Which of the following computer-assisted auditing techniques inserts an audit module in the client's application system to identify specific types of transactions?
13. In an IT system, automated equipment controls or hardware controls are designed to:
14. General controls may include firewalls which are used to protect from:
16. Risk assessment procedures are performed by auditors during an audit in order to:
17. At what point in the audit process are tests of details most appropriately designed?
18. The purpose of tests of controls is to provide reasonable assurance that the:
19. An increased extent of tests of controls is most likely to occur when:
20. In the context of an audit of financial statements, substantive tests are audit procedures that:
21. Transaction related audit objectives would most likely be performed in which phase of the audit process?
22. The auditor would design which of the following audit tests to detect possible monetary errors in the financial statements?
23. The document that details the specific audit procedures for each type of test is the:
24. In order to promote audit efficiency the auditor considers cost in selecting audit tests to perform. Which of the following audit tests would be the most costly?
25. A system walkthrough is primarily used to help the auditor:
26. A procedure designed to test for monetary misstatements directly affecting the correctness of financial statement balances is a:
27. Collectively, procedures performed to obtain an understanding of the entity and its environment, including internal controls, represent the auditor's:
28. Management implements internal controls to ensure that all required footnote disclosures are accurate. Auditors tests those controls to provide evidence supporting the ________ presentation.
29. Which of the following is ordinarily designed to detect material dollar errors on the financial statements?
30. Tests of controls are directed toward the control's: