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1. An example of a physical control is:
2. The auditor's objective in determining whether the client's automated controls can correctly handle valid and invalid transactions as they arise is accomplished through the:
3. 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:
4. A database management system:
5. Which of the following is a component of general controls?
6. When the client changes the computer software:
7. Which of the following controls prevent and detect errors while transaction data are processed?
8. Which of the following tests determines that every field in a record has been completed?
9. Security controls should require that users enter a(n) ________ before being allowed access to software and other related data files.
10. General controls may include firewalls which are used to protect from:
11. In an IT system, automated equipment controls or hardware controls are designed to:
12. Controls which are built in by the manufacturer to detect equipment failure are called:
13. A ________ total represents the summary total of codes from all records in a batch that do not represent a meaningful total.
14. 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.
15. Which of the following computer-assisted auditing techniques inserts an audit module in the client's application system to identify specific types of transactions?
16. Tests of controls are directed toward the control's:
17. Analytical procedures must be performed in:
18. Risk assessment procedures are performed by auditors during an audit in order to:
19. If no material differences are found using analytical procedures and the auditor concludes that misstatements are not likely to have occurred:
20. The primary emphasis in most tests of details of balances is on the:
21. The document that details the specific audit procedures for each type of test is the:
22. 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?
23. The reliance the auditor places on substantive tests in relation to the reliance placed on internal control varies in a relationship that is ordinarily:
24. The auditor would design which of the following audit tests to detect possible monetary errors in the financial statements?
25. In the context of an audit of financial statements, substantive tests are audit procedures that:
26. Which of the following audit tests is usually the least costly to perform?
27. You are auditing Rodgers and Company. After performing substantive analytical procedures you conclude that, for the accounts tested, the client's balance appears reasonable. This may indicate that:
28. The purpose of tests of controls is to provide reasonable assurance that the:
29. At what point in the audit process are tests of details most appropriately designed?
30. If tests of controls support the control risk assessment, then ________ in the audit risk model is increased.