Computer-Assisted Audit Tools and Techniques Quiz

What are the three broad categories of application controls?

• Input controls, process controls, and output controls

• Input controls, validation controls, and batch controls

• Input controls, security controls, and output controls

• Input controls, error controls, and process controls

What is the purpose of input controls?

• To ensure transactions are valid, accurate, and complete

• To manage high volumes of transaction data

• To detect errors in transaction data

• To preserve an audit trail

Which type of error occurs when an extra digit is added to a code?

• Transcription error

• Single transposition error

• Truncation error

• Substitution error

What is a batch control's primary objective?

• To maintain an audit trail

• To ensure data privacy

• To reconcile output with input

• To prevent unauthorized access

What does a hash total refer to?

• A method for validating transaction codes

• A control technique using nonfinancial data

• A process control technique

• A type of input control

What is the purpose of validation controls?

• To ensure data is stored securely

• To create an audit trail

• To detect errors before processing

• To manage user access

What do run-to-run controls monitor?

• The integrity of data codes

• The accuracy of output reports

• The batch as it moves from one programmed procedure to another

• The security of source documents

What is the main risk associated with output controls?

• Fraudulent source document creation

• Errors in transaction processing

• Unauthorized access to input data

• Loss, misdirection, or corruption of system output

What is the purpose of the Integrated Test Facility (ITF)?

• To manage user access controls

• To assess an application’s logic while it operates normally

• To create a permanent record of transactions

• To verify the accuracy of output reports

What does the black-box approach focus on?

• How the application is supposed to work

• The internal logic of the application

• The security of the application

• The efficiency of the application