39. To obtain evidence that user identification and password controls are functioning as
designed, an auditor would most likely
a. attempt to sign-on to the system using invalid user identifications and passwords.
b. write a computer program that stimulates the logic of the client’s access control software.
c. extract a random sample of processed transactions and ensure that the transactions were
d. examine statements signed by the employees stating that they have not divulged their
user identifications and passwords to any other person.
40. An auditor’s flowchart of a client‘s accounting system is a diagrammatic representation
that depicts the auditor’s
41. Computer systems are typically supported by a variety of utility software packages that
are important to an auditor because they
42. The possibility of erasing large amount of information stored on magnetic tape most
likely would be reduced by the use of
43. Which of the following is not a characteristic of a batch processed computer system?
a. The collection of like transactions that are sorted and processed sequentially against a
b. Keypunching of transactions, followed by machine processing.
c. The production of numerous printouts.
d. The posting of a transaction, as it occurs, to several files, without intermediate printouts.
44. An auditor’s investigation of a company’s electronic data processing control procedures
has disclosed the following four circumstances. Indicate which circumstance constitutes a
weakness in internal control.