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Outline the six controllable activities that relate to new systems development

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Systems Authorization Activities: All sy...

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Discuss the three types of controls auditors can perform to determine that programs are free from material errors.

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Reconcile the source code. Each applicat...

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Discuss the six general categories of tests of IT controls.

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Access tests verify that individuals, pr...

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

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

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Generalized audit software packages perform all of the following tasks except


A) recalculate data fields
B) compare files and identify differences
C) stratify statistical samples
D) analyze results and form opinions

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The black box approach to testing computer applications allows the auditor to explicitly review program logic.

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The results of a parallel simulation are compared to the results of a production run in order to judge the quality of the application processes and controls.

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


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

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All program modules must be thoroughly tested before they are implemented.

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Routine maintenance activities require all of the following controls except


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

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To verify the module's internal logic, the programmer compares the actual results obtained from the test with the predetermined results.

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Program testing


A) involves individual modules only, not the full system
B) requires creation of meaningful test data
C) need not be repeated once the system is implemented
D) is primarily concerned with usability

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B

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

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Auditing around the computer involves black box testing in which the auditors do not rely on a detailed knowledge of the application's internal logic. Input is reconciled with corresponding output. Auditing through the computer involves obtaining an in-depth understanding of the internal logic of the computer application. As transactions become increasingly automated, the inputs and outputs may become decreasingly visible. Thus, the importance of understanding the programming components of the system is crucial.

When using the test data method, the presence of multiple error messages indicates a flaw in the preparation of test transactions.

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All of the following concepts are associated with the black box approach to auditing computer applications except


A) the application need not be removed from service and tested directly
B) auditors do not rely on a detailed knowledge of the application's internal logic
C) the auditor reconciles previously produced output results with production input transactions
D) this approach is used for complex transactions that receive input from many sources

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

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

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Contrast embedded audit modules with generalized audit software.

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Both techniques permit auditors to acces...

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Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

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black box or audit around the computer

Contrast the source program library (SPL) management system to the database management system (DBMS).

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The SPL software man...

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