The reprocessing of actual data using programs developed by the audit team to

The reprocessing of actual data using programs

This preview shows page 36 - 38 out of 77 pages.

27. The reprocessing of actual data using programs developed by the audit team to evaluate program controls is called A. Test data.B. Test deck.C. Generalized audit software.D.Parallel simulation.AACSB: TechnologyAICPA BB: Leveraging TechnologyAICPA FN: Leveraging TechnologyBlooms: RememberDifficulty: 1 EasyLearning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.Louwers - Module H... #27Source: OriginalTopic: Parallel Simulation28. Techniques needed to select specific transactions of audit interest for testing would not include AACSB: TechnologyAICPA BB: Leveraging TechnologyAICPA FN: Leveraging TechnologyBlooms: RememberDifficulty: 1 EasyLearning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.Louwers - Module H... #28Source: OriginalTopic: Approaches to Auditing
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29. Computer operations controls are typically implemented for files and data used in processing. The major objectives of these controls include each of the following exceptAACSB: TechnologyAICPA BB: Leveraging TechnologyAICPA FN: Leveraging TechnologyBlooms: UnderstandDifficulty: 2 MediumLearning Objective: H-02 Provide examples of general controls and understand how these controls relate to transaction processing in a computerized processing system.Louwers - Module H... #29Source: OriginalTopic: Computer Operations Controls30. The audit team made a copy of the client's sales and billing program early in the audit. Several times during the audit, the team used this copy of the program to process actual client data. The output of the secured program was compared to that of the client's system. This audit technique would be considered AACSB: TechnologyAICPA BB: Leveraging TechnologyAICPA FN: Leveraging TechnologyBlooms: UnderstandDifficulty: 2 MediumLearning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.Louwers - Module H... #30Source: OriginalTopic: Parallel Simulation
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  • Fall '13
  • Computer program, audit teams, computerized processing, Computerized Processing Systems

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