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1. An internal control deficiency occurs when computer personnel:
2. The most important output control is:
3. When the client changes the computer software:
4. 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.
5. The approach to auditing where the auditor does not test automated controls to reduce assessed control risk is called:
6. In an IT system, automated equipment controls or hardware controls are designed to:
7. Which of the following tests determines that every field in a record has been completed?
8. 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:
9. One of the unique risks of protecting hardware and data is:
10. A database management system:
12. A control that relates to all parts of the IT system is called a(n):
13. Controls which are built in by the manufacturer to detect equipment failure are called:
14. Which of the following is a component of general controls?
15. Programmers should be allowed access to:
16. A system walkthrough is primarily used to help the auditor:
17. The reliance the auditor places on substantive tests in relation to the reliance placed on internal control varies in a relationship that is ordinarily:
18. Collectively, procedures performed to obtain an understanding of the entity and its environment, including internal controls, represent the auditor's:
19. The document that details the specific audit procedures for each type of test is the:
20. If tests of controls support the control risk assessment, then ________ in the audit risk model is increased.
21. Which of the following audit tests is usually the least costly to perform?
22. If no material differences are found using analytical procedures and the auditor concludes that misstatements are not likely to have occurred:
23. Transaction related audit objectives would most likely be performed in which phase of the audit process?
24. Many auditors perform extensive analytical procedures on audits because:
25. Tests of controls are directed toward the control's:
26. The purpose of tests of controls is to provide reasonable assurance that the:
27. The primary emphasis in most tests of details of balances is on the:
28. Analytical procedures must be performed in:
29. 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?
30. 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?