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WorksheetsLU 6 Auditing General & application controls quiz
Total questions: 20
Worksheet time: 5hrs 0mins
1. In a company that sells T-shirts, the online order form will only allow a customer to proceed with the transaction if they entered the correct email address in their profile. What application control is this an example of?
a. Validity check
b. Control totals
a. Field size check
2. Smart University has facial recognition scanners at the entrance to each department. This is an example of:
a. Physical access controls
b. Logical access controls
c. Supplementary access controls
3. The following could be considered application control(s):
a. Existence check
b. Batch control check
c. Sequence check
d. Arithmetic check
e. All of the above
4. Which one of the following examples is not considered a general IT control?
a. Security control (e.g passwords/fingerprints)
b. Software change & maintenance control
c. Batch control
d. Software system acquisition control
5. To ensure that data is secure & protected from unauthorized access the following controls are used:
a. Back up & recovery controls
b. Security controls (e.g fingerprints/passwords)
c. Access controls
d. All of the above
6. Which one of the following controls aim to ensure accuracy, completeness & validity of data in an application?
a. Access controls
b. None of the options
c. Input controls
d. Authentication controls
7. The following example is part of processing controls?
a. Sequential numbering/sequence check
b. Management review
c. Review of exception reports
d. Reconciliation with input
8. A Limited backs up all data on the cloud daily. This constitutes as a?
a. General control
b. Application control
9. Controls which need to be in place before any processing of transactions gets underway are called:
a. Application controls
b. Access controls
c. General controls
d. Operating controls
A system development and implementation includes the following step(s):
a. Post-implementation review
b. Testing of the new system
c. Training of employees on how to use the system
d. All of the above
11. Which of the following statements is correct?
a. Auditors should evaluate application controls before evaluating general controls
b. Auditors should evaluate application & general controls simultaneously.
c. Auditors should evaluate general controls before evaluating application controls
d. None of the above
12. Which of the following options is not a category if application controls?
a. Output controls
b. Processing controls
c. Hardware controls
d. Input controls
13. Which one of the following statements related to application controls is correct?
a. Application controls relate to various aspects of the IT function including software acquisition & processing of transactions
b. Application controls relate to various aspects of the IT functions including physical security and processing of transactions in various cycles.
c. Application controls relate to all aspects of the IT functions.
d. Application controls relate to the processing of individual transactions
14. An online order form will allow a customer to proceed to payment if all the required fields are filled. This is an example of:
a. Format check
b. Mandatory field check
c. Control totals
15. Which of the following statements about general controls is not correct?
a. Successful IT developments efforts require the involvement of IT personnel.
b. IT programmers should always have access to computers of employees.
c. Disaster recovery plans are necessary for every company.
16. Auditors should identify the (fill in the option) before evaluating application controls because of the potential for pervasive effects.
a. Processing controls
b. Input controls
c. Control environment
d. General controls
17. Which one of the following is least likely to be used in obtaining an understanding of client general controls?
a. Observation of transaction processing
b. Reviews of questionnaires completed by client IT personnel
c. Inquiry of client personnel (e.g key users)
d. Adequate program run instructions for operating the computer
18. The following option is not a general control?
a. Equipment failure causes error message on the monitor
b. Reasonableness test for unit selling price of a sale.
c. Separation of duties between programmers & operators
d. Adequate program run instructions for operating the computer
19. Which one of the following is not a processing control?
a. Review of exception reports
b. Logic tests
c. Computation test
20. Systems development and implementation control is a type of general control.
a. True
b. False
