MODH - Module H - Information Systems Auditing Module H...

Info iconThis preview shows pages 1–4. Sign up to view the full content.

View Full Document Right Arrow Icon
Module H - Information Systems Auditing Module H Information Systems Auditing Multiple Choice Questions 1. Which of the following controls most likely would ensure that an organization it can reconstruct its financial records? A. Hardware controls are built into the computer by the computer manufacturer B. Backup diskettes or tapes of files are stored in a location separate from original copies C. Personnel who are independent of data input perform parallel simulations D. System flowcharts provide accurate descriptions of computer operations Difficulty: Easy Source: AICPA 2. When auditors test a computerized information system, which of the following is true of the test data approach? A. Several transactions of each type must be tested B. Test data are processed by the client's computer programs under the auditors' control C. Test data must consist of all possible valid and invalid combinations D. The computer program used to process test data is different from the program used throughout the year by the client Difficulty: Medium Source: AICPA 3. In end-user computing environments, the processing control procedures would ordinarily not include A. Transaction logs B. Control totals C. Balancing input to output D. Online editing and sight verification Difficulty: Easy Source: Original MODH-1
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Module H - Information Systems Auditing 4. Which of the following is not an appropriate statement with regard to computer control activities? A. The duties of application programming, computer operation, and control of data files should be separated B. Computer operators should maintain control of all software programs C. Specific passwords should be required to access online files D. Computer programmers should be periodically rotated across different applications Difficulty: Easy Source: Original 5. Which of the following ensures that the coding of data does not change when it is moved from one internal storage location to another? A. Preventive maintenance B. Echo check C. Internal label D. Parity check Difficulty: Easy Source: Original 6. An auditors' approach to computerized information systems that compares source documents to the computer output is known as auditing A. Around the computer B. Through the computer C. Without the computer D. With the computer Difficulty: Easy Source: Original MODH-2
Background image of page 2
Module H - Information Systems Auditing 7. The reprocessing of live data using programs developed by the auditors to evaluate program controls is called A. Test data B. Test deck C. Generalized audit software D. Parallel simulation Difficulty: Medium Source: Original 8. Techniques needed to select specific transactions of audit interest for testing would not include A. Audit hooks B. Test data C. Trap doors D. Transaction tags Difficulty: Easy Source: Original 9. Methods of limiting access to computer programs and files to prevent computer abuse would not include A. Appropriate definition of duties B. Dual person access C. Access code passwords D. Analytical procedures performed on computer output Difficulty: Easy Source: Original MODH-3
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 4
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 19

MODH - Module H - Information Systems Auditing Module H...

This preview shows document pages 1 - 4. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online