Jasmin H aljecera

Page 13 of
15
AT-
03050
7
c.
Differenc
es in
descripti
on of
units of
measure
.
d.
Illogical
entries in
fields
whose
logic is
tested by
program
med
consiste
ncy
checks.4
8. An
auditor
who is
testing
EDP
controls
in a
payroll
system
would
most
likely
use test
data
thatcont
ain
condition
s such
as
a.
Deductio
ns not
authoriz
ed by
employe
es.
b.
Overtime
not
approve
d by
supervis
ors.
c.
Time
tickets
with
invalid
job
numbers
.
d.
Payroll
checks
with
unauthor
ized
signatur
es.49.
Auditing
by
testing
the input
and
output of
an EDP
system
instead
of the
compute
r
programi
tself will
a.
Not
detect
program
errors
which do
not show
up in the
output
sampled.
b.
Detect
all
program
errors,
regardle
ss of the
nature of
the
output.
c.
Provide
the
auditor
with the
same
type of
evidence
.
d.
Not
provide
the
auditor
with
confiden
ce in the
results of
the
auditing
procedur
es.50. W
hich
of the
following
compute
r-
assisted
auditing t
echnique
s
allows fic
titious
and realt
ransactio
ns to be
processe
d
together
without
client
operatin
g
personn
el being
aware of
thetestin
g
process?
a.
Integrate
d test
facilityc.
Parallel
simulatio
n
b.
Input co
ntrols m
atrix d. D
ata entry
monitor5
1. Which
of
the follo
wing
methods
of testing
applicati
on
controls
utilizes a
generaliz
ed audits
oftware
package
prepared
by the
auditors
?
a.
Parallel
simulatio
nc. Test
data app
roach
b.
Integrate
d testing
facility a
pproach
d. Excep
tion repo
rt tests5
2.
Misstate
ments in
a batch
compute
r system
caused
by
incorrect
program
s or data
may not
bedetect
ed
immediat
ely
because
a.
Errors in
some
transacti
ons may
cause
rejection
of other
transacti
ons in
the
batch.
b.
The
identifica
tion of
errors in
input
data
typically
is not
part of
the
program.
c.
There
are time
delays
in proces
sing
transacti
ons in a
batch
system.
d.
The
processi
ng of
transacti
ons in
a batch
system
is not
uniform.
53.
Which of
the
following
is not
a charac
teristic of
a batch
processe
d
compute
r
system?
a.
The
collectio
n of like
transacti
ons
which
are
sorted
and
processe
d
sequenti
ally
against
amaster
file.
b.
Keypunc
hing of
transacti
ons,
followed
by
machine
processi
ng.
c.
The
producti
on of
numerou
s
printouts
.
d.
The
posting
of a
transacti
on, as it
occurs,
to
several
files,
without
immediat
e
printouts
.54.
Where
disk files
are
used,
the
grandfath
er-father-
son
updating
backup
concept
is
relatively
difficult
to
impleme
nt
because
the
a.
Location
of
informati
on points
on disks
is an
extremel
y time
consumi
ng task.
b.
Magnetic
fields
and
other
environ
mental
factors
cause off
-site
storage
to be
impractic
al.
c.
Informati
on must
be
dumped
in the
form of
hard
copy if it
is to be
reviewed
before
used
inupdatin
g.
d.
Process
of
updating
old
records i
s
destructi
ve.55.
An
auditor
would
most
likely be
concern
ed with
which of
the
following
controls
in a
distribute
ddata
processi
ng
system?
a.
Hardwar
e
controlsc
. Access
controls
b.
Systems
docume
ntation c
ontrols d
. Disaste
r recover
y control
s56. If a
control
total
were co
mputed
on each
of
the follo
wing
data
items,
which
would
best beid
entified
as a
hash
total for
a payroll
EDP
applicati
on?
a.
Total deb
its and to
tal credit
s c.Depa
rtment
numbers
b.
Net pay
d. Hours
worked5
7. Which
of
the follo
wing is
a compu
ter test
made
to ascert
ain
whether
a given
characte
risticbelo
ngs to
the
group?
a.
Parity ch
eck c. Ec
ho check
b.
Validity
checkd.
Limit che
ck
Page 14 of
15
AT-
03050
7
58. A
control
feature
in an
electroni
c data
processi
ng
system
requires
the
central
processi
ng
unit(CPU
) to send
signals
to the
printer to
activate
the print
mechani
sm for
each
characte
r. Thepri
nt
mechani
sm, just
prior to
printing,
sends a
signal
back to
the CPU
verifying
that the
properpri
nt
position
has
been
activated
. This
type of
hardwar
e control
is referre
d to as
a.
Echo
checkc.
Signal c
ontrol
b.
Validity c
ontrol d.
Check di
git contr
ol59.
Which of
the
following
is
an exam
ple of a
check
digit?
a.
An
agreeme
nt of the
total
number
of
employe
es to the
total
number
of
checks
printed
by
thecomp
uter.
b.
An
algebraic
ally
determin
ed
number
produce
d by the
other
digits of
the
employe
e
number.
c.
A logic
test that
ensures
all
employe
e
numbers
are nine
digits.
d.
A limit
check
that an
employe
es hours
do not
exceed
50 hours
per work
week.60.
In a
compute
rized
system,
procedur
e or
problem-
oriented
languag
e is
converte
d to
machinel
anguage
through
a(an)
a.
Interpret
er b. Veri
fierc.
Compiler
d.
Converte
r61. A
custome
r
erroneou
sly
ordered
Item No.
86321
rather
than
item No.
83621.
When
this
orderis
processe
d, the
vendors
EDP
departm
ent
would id
entify the
error
with
what
type
of contro
l?
a.
Key verif
ying c. B
atch total
b.
Self-
checking
digitd. Ite
m inspec
tion62.
The
compute
r
process
whereby
data
processi
ng is
performe
d
concurre
ntly with
a
particula
ractivity
and the
results
are
available
soon
enough
to
influence
the
course
of action
being
takenor
the
decision
being
made is
called:
a.
Random
access
sampling
c. On-
line,
real-time
system
b.
Integrate
d data pr
ocessing
d. Batch
processi
ng syste
m63.
Internal
control is
ineffectiv
e when
compute
r
departm
ent
personn
el
a.
Participa
te in
compute
r
software
acquisiti
on
decision
s.
b.
Design
docume
ntation
for
compute
rized
systems.
c.
Originate
changes
in
master
file.
d.
Provide
physical
security
for
program
files.64.
Test
data,
integrate
d test
data and
parallel
simulatio
n each
require
an
auditor
to
prepare
dataand
compute
r
program
s. CPAs
who
lack eith
er the
technical
expertise
or time
to
preparep
rograms
should
request
from the
manufac
turers
or EDP
consulta
nts for
a.
The
program
Codec.
Generali
zed audit
software
b.
Flowchar
t checks
d. Applic
ation con
trols65.
Which of
the
following
best
describe
sa
fundame
ntal
control
weaknes
s often
associat
ed
withelect
ronic
data
processi
ng
system?
a.
EDP
equipme
nt is
more
subject
to
system
error
than
manual
processi
ng is
subject
tohuman
error.
b.
Monitori
ng is not
an
adequat
e
substitut
e for the
use of
test
data.
c.
EDP
equipme
nt
processe
s and
records
similar tr
ansactio
ns in a
similar
manner.
d.
Function
s that
would
normally
be
separate
d in a
manual
system
are
combine
d in the
EDPsyst
em like
the
function
of
program
mers
and
operator
s.66.
Which of
the
following
tasks
could not
be
performe
d when
using a
generaliz
ed audit
software
package
?
a.
Selectin
g
inventory
items for
observati
ons.
b.
Physical
count of
inventori
es.
c.
Compari
son of
inventory
test
counts
with
perpetua
l
records.
d.
Summari
zing
inventory
turnover
statistics
for
obsolesc
ence
analysis.
67. All of
the
following
are
auditing
through
the
compute
r
techniqu
es
except
a.
Reviewin
g
source c
odec. Au
tomated
tracking
and map
ping
b.
Test-
decking
d. Integr
ated test
facility68
. The
output of
a parallel
simulatio
n should
always
be
a.
Printed
on a
report.
b.
Compar
ed with
actual
results
manually
.
c.
Compar
ed with
actual
results
using
a compa
rison
program.
d.
Reconcil
ed to
actual
processi
ng
output.
Page 15 of
15
AT-
03050
7
69.
Generali
zed audit
software
is a
compute
r-
assisted
audit
techniqu
e. It is
one of
the
widely u
sedtechn
ique for
auditing
compute
r
applicati
on
systems.
Generali
zed audit
software
is most
oftenuse
d to
a.
Verify
compute
r
processi
ng.
b.
Process
data
fields
under
the
control
of the
operatio
n
manager
.
c.
Indepen
dently
analyze
data
files.
d.
Both a
and
b.70.
From an
audit
viewpoin
t, which
of the
following
represen
ts a
potential
disadvan
tage
associat
edwith
the
widespre
ad use
of
microco
mputers
?
a.
Their
portabilit
y.
b.
Their
ease of
access
by
novice u
sers.
c.
Their
easily
develope
d
program
s using
spreads
heets
which do
not have
to be
docume
nted.
d.
All of the
above.7
1. Which
of the
following
functions
would
have the
least
effect on
an audit
if it was
not
properly
segregat
ed?
a.
The
systems
analyst
and the
program
mer
functions
.
b.
The
compute
r
operator
and
program
mer
functions
.
c.
The
compute
r
operator
and the
user
functions
.
d.
The
applicati
ons
program
mer and
the syste
ms
program
mer.72.
To obtain
evidence
that user
identifica
tion and
passwor
d control
procedur
es are
functioni
ng
asdesign
ed, an
auditor
would
most
likely
a.
Attempt
to sign
on to the
system
using
invalid
user
identifica
tions and
passwor
ds.
b.
Write a
compute
r
program
that
simulate
s
the logic
of the
clients
access
control
software.
c.
Extract a
random
sample
of
processe
d
transacti
ons and
ensure
that the
transacti
ons
wereapp
ropriatel
y
authoriz
ed.
d.
Examine
stateme
nts
signed
by
employe
es
stating
that they
have not
divulged
their
useriden
tification
s and
passwor
ds to any
other
person.
SUGGEST
ED
ANSWERS
1. D2. D
3. D4. D
5. D6. D
7. D8. D
9. A10.
D11.
B12.
B13.
A14.
D15.
A16.
D17.
D18.
A19.
B20.
A21.
D22.
B23.
A24.
A25.
D26.
C27.
A28.
D29.
D30.
A31.
A32.
A33.
C34.
C35.
A36.
B37.
A38.
C39.
C40.
D41.
D42.
D43.
A44.
B45.
A46.
A47.
B48.
B49.
D50.
D51.
A52.
D53.
D54.
D55.
D56.
D57.
D58.
D59.
D60.
D61.
D62.
A63.
CQUIZZ
ERS 1.
B2. C3.
D4. C5.
C6. D7.
C8. D9.
D10.
B11.
B12.
D13.
B14.
B15.
D16.
C17.
A18.
A19.
B20.
B21.
C22.
C23.
D24.
D25.
A26.
B27.
B28.
A29.
B30.
A31.
D32.
D33.
D34.
A35.
A36.
C37.
B38.
C39.
D40.
C41.
B42.
B43.
A44.
C45.
D46.
C47.
A48.
C49.
A50.
A51.
A52.
C53.
D54.
D55.
C56.
C57.
B58.
A59.
B60.
C61.
B62.
C63.
C64.
C65.
D66.
B67.
A68.
B69.
C70.
B71.
D72. A