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Cis 9

The document contains 10 multiple choice questions about internal controls, computer processing systems, and auditing techniques for computer systems. The questions cover topics like identifying errors using control types, defining online real-time processing, factors that weaken internal control, tasks that can and cannot be done with generalized audit software, validating simulation outputs, how generalized audit software is used to audit computer systems, elements least and most affected by computer processing, responsibility for internal controls, who enters transaction data, and what violates internal controls.

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39 views1 page

Cis 9

The document contains 10 multiple choice questions about internal controls, computer processing systems, and auditing techniques for computer systems. The questions cover topics like identifying errors using control types, defining online real-time processing, factors that weaken internal control, tasks that can and cannot be done with generalized audit software, validating simulation outputs, how generalized audit software is used to audit computer systems, elements least and most affected by computer processing, responsibility for internal controls, who enters transaction data, and what violates internal controls.

Uploaded by

batistillenie
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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1. A customer erroneously ordered Item No. 86321 rather than item No. 83621.

When this order is


processed, the vendor’s EDP department would identify the error with what type of control?
a. Key verifying c. Batch total
b. Self-checking digit d. Item inspection

2. The computer process whereby data processing is performed concurrently with a particular
activity and the results are available soon enough to influence the course of action being taken
or the decision being made is called:
a. Random access sampling
b. Integrated data processing
c. Online, real-time system
d. Batch processing system

3. Internal control is ineffective when computer department personnel


a. Participate in computer software acquisition decisions.
b. Design documentation for computerized systems.
c. Originate changes in master file.
d. Provide physical security for program files.

4. Which of the following tasks could not be performed when using a generalized audit software
package?
a. Selecting inventory items for observations.
b. Physical count of inventories.
c. Comparison of inventory test counts with perpetual records.
d. Summarizing inventory turnover statistics for obsolescence analysis.

5. The output of a parallel simulation should always be


a. Printed on a report.
b. Compared with actual results manually.
c. Compared with actual results using a comparison program.
d. Reconciled to actual processing output.

6. Generalized audit software is a computer-assisted audit technique. It is one of the widely used
technique for auditing computer application systems. Generalized audit software is most often
used to
a. Verify computer processing.
b. Process data fields under the control of the operation manager.
c. Independently analyze data files.
d. Both a and b.

7. Which of the following is least affected by the presence of computer-based processing?


a. Security measures c. General controls
b. Control objectives d. Application controls

8. The primary responsibility for establishing an adequate internal control structure within a
computerized information system rests with the:
a. auditors.
b. audit committee.
c. information systems director.
d. higher-level management.

9. Which of the following generally enter transaction data in online processing applications?
a. User departments c. Data control unit
b. Computer operations d. Database administration

10. Which of the following is a violation of internal control in a computer-based system?


a. The data librarian maintains custody of computer programs.
b. Computer operators are provided program documentation.
c. The data control unit is solely responsible for the distribution of all computer output.
d. Computer programmers write programs based on specifications developed by the systems
analyst.

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