Mod H - Mod H Student 1 In auditing around the computer audit teams reconcile source documents(input to processing results True False 2 In simple batch

Mod H - Mod H Student 1 In auditing around the computer...

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Mod HStudent: ___________________________________________________________________________1.In auditing around the computer, audit teams reconcile source documents (input) to processing results. True False2.In simple batch processing systems, it is not possible to use the technique of auditing around the computer. True False3.The basic concept of test data is that once a computer is programmed to handle transactions in a certain way, every transaction will be handled in the same way. True False4.When using parallel simulation, audit teams prepare a computer program to duplicate the logic and computer controls in the client's computer program. True False5.Input controls are one of the major categories of general controls. True False6.A program description should contain a program flowchart, a list of the program source code, and a record of all program changes. True False7.Computer librarians are primarily responsible for operating the computer for each application system. True False8.In an integrated test facility, simulated transactions are processed through the client's computerized processing system along with the client's actual transactions. True False9.An important hardware control incorporated within computer equipment is a parity check. True False10.Computer operators should have complete access to programs and application documentation. True False11.If an entity's general controls are ineffective, audit teams would likely gain additional assurance by increasing tests of their automated application controls. True False12.The method of auditing around the computer treats the computer system as a black box. True False13.An embedded audit module creates simulated data to be processed by the client's computerized processing system. True False14.The major phases in the audit team's study of internal control are the same in a computerized processing environment as those in a manual processing environment. True False15.The audit team may use internal auditors to develop and run computer-assisted auditing techniques under supervision and review of the audit team. True False
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16.One major difference in a computerized processing environment compared to a manual processing environment is the existence of systematic rather than random errors. True False17.Header and trailer labels are examples of external labels. True False18.The most important preventive controls for computer fraud are those that limit access to computers. True False19.When weaknesses exist that could lead to computer fraud, the best strategy is to have the client help audit teams plan and execute technical procedures to study and evaluate the system. True False20.The use of the systems development life cycle is an example of an access to programs and data control. True False
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  • Spring '12
  • janigrt
  • Computer program, audit teams, computerized processing, Computerized Processing Systems

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