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Auditing in The Cis Environment Reviewer

The document contains 13 multiple choice questions about auditing computer information systems (CIS). The questions cover general computer controls, control segregation, test data approaches, integrated test facilities, and data validation techniques like check digits. Correct answers are identified for controls, duties, and test data conditions related to auditing IT systems and detecting errors.

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Evita Faith Leong
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3K views3 pages

Auditing in The Cis Environment Reviewer

The document contains 13 multiple choice questions about auditing computer information systems (CIS). The questions cover general computer controls, control segregation, test data approaches, integrated test facilities, and data validation techniques like check digits. Correct answers are identified for controls, duties, and test data conditions related to auditing IT systems and detecting errors.

Uploaded by

Evita Faith Leong
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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AUDITING IN THE CIS ENVIRONMENT REVIEWER

1. Which of the following is an example of general computer control?


A. Input validation checks.
B. Control total.
C. Operations manual.
D. Generalized audit software.

2. Which of the following is not a general control?


A. the plan of organization and operation of CIS activity
B. procedures for reviewing, and approving systems and programs
C. processing controls
D. hardware controls.
3. Which of the following activities would most likely be performed in the information systems
department?
a. Initiation of changes to master records
b. Conversion of information to machine-readable form
c. Correction of transactional errors
d. Initiation of changes to existing applications

4. Which of the following computer assisted auditing techniques allow fictitious and real transactions
to be processed together without client operating personnel being aware of the testing process?
a. Integrated Test Facilitity
b. Parallel simulation
c. Input controls matrix
d. Data entry monitor

5. In auditing through a computer, the test data method is used by auditors to test the
a. Accuracy of data
b. Validity of output
c. Procedures contained within the program
d. Normalcy of distribution of test data

6. For control purposes which of the following should be organizationally segregated from the
computer operations function?
a. Data conversion
b. Systems Development
c. Surveillance of CRT messages
d. More maintenance according to the schedule

7
7. Which of the following statements is not true to the test data approach when testing a
computerized accounting system?
a. The test need consist of only those valid and invalid conditions which interest the auditor
b. Only one transaction of each type need to be tested
c. The test data must consist of all possible valid and invalid condition
d. Test data are processed by the client’s computer programs under the auditor’s control

8. Which of the following IT duties should be separated from the others?


a.Systems Development
b. Operations
c. IT management
d. All of the above should be separated

9. An auditor who is testing IT controls in a payroll system would most likely use test data that contain
conditions such as?
a. Time tickets with invalid job numbers
b. Overtime not approved by supervisors
c. Deductions not authorized by employees
d. Payroll checks with authorized signatures

10. A primary reason auditors are reluctant to use an ITF is that it requires them to
a. Reserve specific master file records and process them at regular intervals
b. Collect transaction and master file records in a separate file
c. Notify user personnel so they can make manual adjustments to output
d. Identify and reverse the fictitious entries to avoid contamination of the master file

11. Which of the following is correct?


a. Check digits should be used for all data codes.
b. Check digits are always placed at the end of a data code
c. Check digits do not affect processing efficiency
d. Check digits are designed to detect transcription errors.
12. A clerk inadvertently entered an account number 12368 rather than the account number 12638. In
processing this transaction, the error would be detected with which of the following controls?
a. Batch Total
b. Key verifying
c. Self-checking digit
d. An internal consistency check

13.Totals of amounts in computer- record data fields, which are not usually added but are used
only for data processing control purposes are calles?
a. Records total
b.Hash totals
c. Processing data totals
d. field totals.

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