• Question 1
A data entry input control in which the application software sums the first four digits of a customer number to calculate the value of the fifth digit and then compares the calculated number to the number typed in during data entry is an example of a
• Question 2
This batch processing data entry control sums a non-financial numeric field.
• Question 3
A facility that is pre-wired for necessary telecommunications and computer equipment, but doesn’t have equipment installed, is known as a
• Question 4
When a computer system’s files are automatically duplicated on a second data storage system as they are changed, the process is referred to as
• Question 5
This ensures that the input data will fit into the assigned field.
• Question 6
A copy of a database, master file, or software that will be retained indefinitely as a historical record is known as a(n)
• Question 7
A facility that contains all the computing equipment the organization needs to perform its essential business activities is known as a
• Question 8
What is the most effective way to ensure information system availability?
• Question 9
This batch processing data entry control sums the number of items in a batch.
• Question 10
When I enter a correct customer number, the data entry screen displays the customer name and address. This is an example of
• Question 11
This tests a numerical amount to ensure that it does not exceed a predetermined value.
• Question 12
This batch processing data entry control sums a field that contains dollar values.
• Question 13
This tests a numerical amount to ensure that it does not exceed a predetermined value nor fall below another predetermined value.
• Question 14
Data matching is an example of a(n)
• Question 15
This determines if all required data items have been entered.
• Question 16
The information systems audit objective that pertains to source data being processed into some form of output is known as
• Question 17
Auditing involves the
• Question 18
The purpose of ________ is to determine why, how, when, and who will perform the audit.
• Question 19
An auditor finds that employee absentee rates are significantly higher on Mondays and Fridays than on other work days. This is an example collecting audit evidence by
• Question 20
An auditor manually calculates accumulated depreciation on a delivery van and compares her calculation with accounting records. This is an example collecting audit evidence by
• Question 21
An auditor must be willing to accept some degree of risk that the audit conclusion is incorrect. Accordingly, the auditor’s objective is to seek ________ that no material error exists in the information audited.
• Question 22
An expansion of a firm’s operations to include production in Russia and China will have the effect of
• Question 23
The ________ audit is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives.
• Question 24
The ________ stage of the auditing process involves (among other things) the auditors observing the operating activities and having discussions with employees.
• Question 25
A system that employs various types of advanced technology has more ________ risk than traditional batch processing.
• Question 26
The evidence collection method that examines all supporting documents to determine the validity of a transaction is called
• Question 27
An auditor might use which of the following to convert data from several sources into a single common format?
• Question 28
The ________ to auditing provides auditors with a clear understanding of possible errors and irregularities and the related risks and exposures.
• Question 29
In the ________ stage of an operational audit, the auditor measures the actual system against an ideal standard.
• Question 30
According to the risk-based auditing approach, when a control deficiency is identified, the auditor should inquire about
