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1. A control that relates to all parts of the IT system is called a(n):
2. Controls which are designed to assure that the information processed by the computer is authorized, complete, and accurate are called:
3. Auditors should evaluate which of the following before evaluating application controls because of the potential for pervasive effects?
4. The most important output control is:
5. In an IT system, automated equipment controls or hardware controls are designed to:
6. 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?
7. A ________ total represents the summary total of codes from all records in a batch that do not represent a meaningful total.
8. Which of the following is a component of general controls?
9. Output controls need to be designed for which of the following data integrity objectives?
10. Controls that are designed for each software application and are intended to help a company satisfy the transaction-related audit objectives are:
11. Controls which are built in by the manufacturer to detect equipment failure are called:
12. Old and new systems operating simultaneously in all locations is a test approach known as:
13. The audit approach in which the auditor runs his or her own program on a controlled basis to verify the client's data recorded in a machine language is:
14. Which of the following controls prevent and detect errors while transaction data are processed?
15. The approach to auditing where the auditor does not test automated controls to reduce assessed control risk is called:
16. At what point in the audit process are tests of details most appropriately designed?
17. Which of the following audit tests is usually the least costly to perform?
18. Tests of controls are directed toward the control's:
19. Analytical procedures must be performed in:
20. If tests of controls support the control risk assessment, then ________ in the audit risk model is increased.
21. When the auditor has completed the tests of details of balances and enters phase 4 of the audit process, she must still perform audit procedures for which of the following?
22. A system walkthrough is primarily used to help the auditor:
23. An exception or deficiency found in a test of controls:
24. Which of the following further audit procedures are used to determine whether all six transaction-related audit objectives have been achieved for each class of transactions?
25. Many auditors perform extensive analytical procedures on audits because:
26. 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?
27. The reliance the auditor places on substantive tests in relation to the reliance placed on internal control varies in a relationship that is ordinarily:
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. Transaction related audit objectives would most likely be performed in which phase of the audit process?