AUDITING IN CIS

What is the purpose of general CIS controls?

• To control the operation of the systems and provide assurance that only authorized programs are used

• To provide a reasonable level of assurance that the overall objectives of internal control are achieved

• To establish specific control procedures over the accounting applications

• To establish an organizational framework over CIS activities

What is the nature of processing in computer information systems?

• Access to data and computer programs is restricted to a few authorized personnel

• The transaction trail is always visible and easy to follow

• Data may be entered directly into the computer system without supporting documents

• Visible evidence is more prominent than in manual procedures

What are the characteristics of a CIS organizational structure?

• Concentration of functions and knowledge

• Data and computer programs are always stored separately

• Access to data and programs is restricted to unauthorized personnel

• Incompatible functions are always adequately segregated

What are the controls over input in CIS application controls designed to provide?

• Reasonable assurance that systems are developed and maintained in an authorized and efficient manner

• Reasonable assurance that only authorized programs are used

• Reasonable assurance that results of processing are accurate

• Reasonable assurance that transactions are not lost, added, duplicated, or improperly changed

What is the purpose of CIS application controls?

• To establish an organizational framework over CIS activities

• To control the operation of the systems and provide assurance that only authorized programs are used

• To provide a reasonable level of assurance that all transactions are authorized and recorded accurately

• To establish specific control procedures over the accounting applications

What are the design and procedural characteristics of CIS systems different from?

• Internal controls

• CIS application controls

• General CIS controls

• Manual systems

What do general CIS controls include?

• Controls over input, processing, data files, and output

• Controls over system output

• Controls over computer operation

• Controls over application systems development

What is the purpose of programmed control procedures in CIS?

• To control the operation of the systems and provide assurance that only authorized programs are used

• To establish an organizational framework over CIS activities

• To provide reasonable assurance that system software is acquired or developed in an authorized and efficient manner

• To provide reasonable assurance that transactions are properly authorized before being processed by the computer

What are the safeguards that contribute to the continuity of CIS processing?

• Offsite back-up of data and computer programs

• Lack of visible output

• Absence of input documents

• Concentration of functions and knowledge

What is the purpose of controls over output in CIS application controls?

• To provide reasonable assurance that results of processing are accurate

• To establish an organizational framework over CIS activities

• To control the operation of the systems and provide assurance that only authorized programs are used

• To provide reasonable assurance that transactions are properly authorized before being processed by the computer