Testbank1

Processing simulated file data provides the auditor with information about the reliability of controls from evidence that exists in simulated files. One of the techniques involved in this approach makes use of

• Controlled reprocessing

• Program code checking

• Printout reviews

• Integrated test facility

The test data method is used by auditors to test the

• Accuracy of input data

• Validity of the output

• Procedures contained within the program

• Normalcy of distribution of test data

From an audit viewpoint, which of the following represents a potential disadvantage associated with the widespread use of microcomputers?

• Their portability

• Their ease of access by novice users

• Their easily developed programs using spreadsheets which do not have to be documented

• All of the above.

A customer erroneously ordered Item No. 86321 rather than item No. 83621. When this order is processed, the vendor’s EDP department would identify the error with what type of control?

• Key verifying

• Batch total

• Self-checking digit

• Item inspection

Auditors often make use of computer programs that perform routine processing functions such as sorting and merging. These programs are made available by electronic data processing companies and others and are specifically referred to as

• Compiler programs

• Utility programs

• Supervisory programs

• User programs

Computer systems are typically supported by a variety of utility software packages that are important to an auditor because they

• May enable unauthorized changes to data files if not properly controlled.

• Are very versatile programs that can be used on hardware of many manufacturers.

• May be significant components of a client’s application programs.

• Are written specifically to enable auditors to extract and sort data.

The use of a header label in conjunction with magnetic tape is most likely to prevent errors by the

• Computer operator

• Computer programmer

• Keypunch operator

• Maintenance technician

The possibility of erasing a large amount of information stored on magnetic tape most likely would be reduced by the use of

• File protection ring

• Completeness tests

• Check digits

• Conversion verification

For control purposes, which of the following should be organizationally segregated from the computer operations function?

• Data conversion

• Systems development

• Surveillance of CRT messages

• Minor maintenance according to a schedule

Due to data sharing, data independence and other characteristics of database systems

• General CIS controls normally have a greater influence than CIS application controls on database systems.

• CIS application controls normally have a greater influence than general CIS controls on database systems.

• General CIS controls normally have an equal influence with CIS application controls on database systems.

• CIS application controls normally have no influence on database systems.