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:
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