1 CHAPTER 11&12 Multiple-Choice Questions 1. IT has several significant effects on an organization. Which of the following would not be important from an auditing perspective? a. Organizational changes. b. The visibility of information. c. The potential for material misstatement. d. None of the above; i.e., they are all important. 2. Which of the following is not a benefit of using IT based controls? 3. Which of the following is not a risk specific to IT environments? 4. Which of the following is not an enhancement to internal control that will occur as a consequence of increased reliance on IT? 5. Which of the following are not an application control? a. Processing controls. b. Output controls. c. Hardware controls. d. Input controls. 6. When the client uses a computer but the auditor chooses to use only the non-IT segment of internal control to assess control risk, it is referred to as auditing around the computer. Which one of the following conditions need not be present in order to audit around the computer?
2 7. Which of the following statements related to application controls is correct?
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- Spring '16
- Computer program