Question 1

What are the three categories of processing control?

Accepted Answer

Batch controls,run-t...

Question 2

After data is entered into the system,it is processed.Processing control exists to make sure that the correct things happen during processing.Discuss processing controls.

Accepted Answer

Processing controls take three forms-bat...

Question 3

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

Accepted Answer

A)   black box tests of program controls
B)   white box tests of program controls
C)   substantive testing
D)   intuitive testing

Question 4

Which of the following is not an input control?

Accepted Answer

A)   Range check
B)   Limit check
C)   Spooling check
D)   Validity check
E)   They are all input controls

Question 5

Routine maintenance activities require all of the following controls except

Accepted Answer

A)   documentation updates
B)   testing
C)   formal authorization
D)   internal audit approval

Question 6

What are the audit's objectives relating to systems development?

Accepted Answer

The auditor's objectives are to ensure t...

Question 7

Name three types of transcription error.

Accepted Answer

1.Addition errors occur when an extra di...

Question 8

Which check is not an input control?

Accepted Answer

A)   reasonableness check
B)   validity check.
C)   spooling check
D)   missing data check

Question 9

Describe and contrast the test data method with the integrated test facility.

Accepted Answer

In the test data method,a specially prep...

Question 10

Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling) include all of the following actions by a computer criminal except

Accepted Answer

A)   gaining access to the output file and changing critical data values
B)   using a remote printer and incurring operating inefficiencies
C)   making a copy of the output file and using the copy to produce illegal output reports
D)   printing an extra hardcopy of the output file

Question 11

Achieving batch control objectives requires grouping similar types of input transactions (such as sales orders)together in batches and then controlling the batches throughout data processing.

Accepted Answer

A) True 
 B)False

Question 12

Describe two types of transposition error

Accepted Answer

1.Single transposition errors occur when...

Question 13

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

Accepted Answer

A)   the test transactions
B)   error reports
C)   updated master files
D)   output reports

Question 14

When the auditor reconciles the program version numbers,which audit objective is being tested?

Accepted Answer

A)   protect applications from unauthorized changes
B)   ensure applications are free from error
C)   protect production libraries from unauthorized access
D)   ensure incompatible functions have been identified and segregated

Question 15

Programs in their compiled state are very susceptible to the threat of unauthorized modification.

Accepted Answer

A) True 
 B)False

Question 16

The programmer's authority table will specify the libraries a programmer may access.

Accepted Answer

A) True 
 B)False

Question 17

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

Accepted Answer

Auditing around the computer involves bl...

Question 18

Which of the following is an example of input control test?

Accepted Answer

A)   sequence check
B)   zero value check
C)   spooling check
D)   range check

Question 19

The black box approach to testing computer program controls is also known as auditing around the computer.

Accepted Answer

A) True 
 B)False

Question 20

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Accepted Answer

A) True 
 B)False

Exam 17: IT Controls : Systems Development Program Changes and Application Controls

Routine maintenance activities require all of the following controls except

Correct AnswerverifiedShow Answer

Name three types of transcription error.

Correct Answerverified1.Addition errors occur when an extra di...View AnswerShow Answer

Programs in their compiled state are very susceptible to the threat of unauthorized modification.

Correct AnswerverifiedShow Answer

The programmer's authority table will specify the libraries a programmer may access.

Correct AnswerverifiedShow Answer

The black box approach to testing computer program controls is also known as auditing around the computer.

Correct AnswerverifiedShow Answer

Which of the following is not an input control?

Correct AnswerverifiedShow Answer

After data is entered into the system,it is processed.Processing control exists to make sure that the correct things happen during processing.Discuss processing controls.

Correct AnswerverifiedProcessing controls take three forms-bat...View AnswerShow Answer

Which check is not an input control?

Correct AnswerverifiedShow Answer

Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling) include all of the following actions by a computer criminal except

Correct AnswerverifiedShow Answer

When auditors do not rely on a detailed knowledge of the application's internal logic,they are performing

Correct AnswerverifiedShow Answer

Achieving batch control objectives requires grouping similar types of input transactions (such as sales orders)together in batches and then controlling the batches throughout data processing.

Correct AnswerverifiedShow Answer

What are the audit's objectives relating to systems development?

Correct AnswerverifiedThe auditor's objectives are to ensure t...View AnswerShow Answer

Which of the following is an example of input control test?

Correct AnswerverifiedShow Answer

Describe and contrast the test data method with the integrated test facility.

Correct AnswerverifiedIn the test data method,a specially prep...View AnswerShow Answer

When analyzing the results of the test data method,the auditor would spend the least amount of time reviewing

Correct AnswerverifiedShow Answer

Describe two types of transposition error

Correct Answerverified1.Single transposition errors occur when...View AnswerShow Answer

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

Correct AnswerverifiedAuditing around the computer involves bl...View AnswerShow Answer

What are the three categories of processing control?

Correct AnswerverifiedBatch controls,run-t...View AnswerShow Answer

When the auditor reconciles the program version numbers,which audit objective is being tested?

Correct AnswerverifiedShow Answer

The user test and acceptance procedure is the last point at which the user can determine the system's acceptability prior to it going into service.

Correct AnswerverifiedShow Answer

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1.Addition errors occur when an extra di...
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Correct Answer
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Correct Answer
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Correct Answer
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Correct Answer
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Processing controls take three forms-bat...
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Correct Answer
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Correct Answer
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Correct Answer
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The auditor's objectives are to ensure t...
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Correct Answer
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Correct Answer
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In the test data method,a specially prep...
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Correct Answer
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Correct Answer
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1.Single transposition errors occur when...
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Correct Answer
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Auditing around the computer involves bl...
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Correct Answer
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Batch controls,run-t...
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Correct Answer
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Correct Answer
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