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AIS Test Example

AIS Test Example - an k —=%a‘& 25a 3 3 éaii‘atati...

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Unformatted text preview: an k%%+—=%a‘-& 25a 3: 3; éaii‘atati fie =1§§+7§§fl%fi aware? [00 are %§% (40%) l. A Concurrent audit techniques include all of the following except: a. embedded audit modules c. audit hooks b. integrated test facility d. test data processing 2. The auditor uses --- to continuously monitor the system and collect audit evidence while live data are processed a. test data processing c. concurrent audit techniques b. parallel simulation d. analysis of program logic 3. When the auditor wants to trace and analyze certain selected transactions during processing, the concurrent auditing procedure used for this method is called: a. snapshot technique (1. Continuous and intermittent b. audit hook simulation c. SCRAF ' 4. Auditors can use -—— to generate computer programs for financial audits a. financial audit generation software c. generalized audit software b. computer audit software d. both b and c 5. When the auditor wants to read data in different formats and convert it to a common . format, the --- function of a generalized audit software package is used a. data selection c. file processing b. reformatting d. statistics 6. A system that employs forms of advanced technology has more ---- risk than traditional batch processing a. control c. inherent b. detection d. investing 7. An audit designed to evaluate AIS internal controls would make greater use of which methods of evidence collection? a. observation and analytical review 0. reperformance of control b. review of documentation and procedures and analytical review reperformance of control d. analytical review and confirmation procedure 8. A food example of how an AIS is used to share knowledge within an organization is: a. use of an expert system to help statf and clients do corporate tax planning use of laptop computers to access a network for messaging worldwide b. c, monitoring of production equipment to watch for defects d. use of point-of-sale data to determine hot-selling items Which of the following is an example of a strategic planning decision? a. setting financial and accounting c. budgeting policies d. developing human resource b. conducting a performance policies evaluation 10. The important point underlying ERP systems is the need for: a. cross-fimctional integration c. value-chain operations b. automation of operations d. network computing 11. The assurance service (for electronic commerce) offered by the AICPA is called: a. CPA E-seal c. TRUSTe b. Web Trust d. Web Assurance 12. Which of the following is not a benefit of EDI? a. elimination of paper 0. timeliness and accuracy of data documentation ' d. improvement of product quality b. reduction of inventory 13. Digital signatures and message digests provide assurance that a. data is encrypted c. a credit car number is valid b. data has not been altered (1. none of above 14. Which of the following is least likely to be an intentional act? a. misappropriation of assets d. failure to follow security b. sabotage of the system procedures c. computer fraud 15. An expert system from the Information System Security Association estimates that the largest source of security problems for systems is due to: a. human errors and omissions c. dishonest employees b. physical threats such as natural d. fi'aud disasters 16. A potential dollar loss that could result if an unwanted event occurs is called a(n): a. threat c. risk b. exposure d. extraordinary loss 17. Duplicate checking of calculations is an example of a --- control, and adherence to appropriate procedures to resubmit rejected transactions is an example of a —-- control. a. corrective, detective c. preventive, corrective b. detective, corrective d. detective, preventive gr gaggih+fiéifli 5% 3‘: iii #€i%ata% fig] ”2%,? E 3% fiéfl , eaters-‘1 (0’19 Mi . Compatibility test utilize a(n) --- which is a list of authorized users and the programs and data file they are able to access or manipulate a. validity test c. logical control matrix b. biometric matrix d. access control matrix . An edit check that looks for the correct type of characters in an input field is a: a. validity check c. range check b. field check d. sequence check 20. In many cases of fraud, the --— takes more time and effort than the —-— a. concealment, theft ~ c. conversion, theft b. thefi, concealment d. conversion, concealment again-a: (18%) 1.Trojan Horse 2.Round-down technique 3.Masquerading or Impersonation Egg (42%) 1. What are the relative advantages and disadvantages of custom software, canned software, and modified sofiware for meeting application software needs?(18%) 2. Match the following record types with their primary keys (8%) Record type: Payroll, Accounts Receivable, Parts inventory, Work in process , Finished goods, General ledger, Fixed assets, and Accounts Payable Primary keys: Vendor number, Account code, Asset number, Stock number, Job number, Product number, Employee number, Account number 3. Four flowcharts have been provided for the following descriptions. Identify the mistake(s) in each flowchart. (I 6%) . ‘ ' ' a. Invoices are sorted manually and filed. (4/) i . p , b. Transactions stored on the magnetic tape are used to update old master file. .( 4/ ) _ c. Source documents are converted on~line using OCR and stored on magnetic tape, Which is used to update the master file on a magnetic disk. (4X ) - . d. Checks and remittance advices are sorted by machine and separated, then endorsed bythe clerk, and sent to the bank. C 4-2 ) ‘ Invoice Invoice . k ,, Figure 1 ransaction File Old Master File _ Figure 2 Conversion to tape Remittance advices and checl-s Figure 4 ...
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