H - H Student: _ 1. Which of the following controls most...

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H Student: ___________________________________________________________________________ 1. Which of the following controls most likely would ensure that an organization can reconstruct its financial records? A. Hardware controls are built into the computer by the computer manufacturer. B. Backup 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. 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. 3. In end-user computing environments, the processing control procedures would ordinarily not include A. Transaction logs. B. Control totals. C. Comparing input to output. D. Online editing and sight verification. 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. 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. 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.
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7. The reprocessing of actual 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. 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. 9. Computer operations controls are typically implemented for files and data used in processing. The major objectives of these controls include each of the following except for A. Ensure that appropriate files are used in computerized processing. B. Ensure restricted access to the computing environment. C. Ensure that files are appropriately secured and protected from loss.
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This note was uploaded on 10/15/2011 for the course ACCOUNTING 360 taught by Professor Fuller during the Spring '10 term at West Chester.

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H - H Student: _ 1. Which of the following controls most...

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