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Independently Analyze Data Files.: Suggested Answers

Generalized audit software is a computer-assisted audit technique used to independently analyze data files and verify computer processing. Microcomputers pose potential audit disadvantages due to their portability, ease of access by novice users, and easily developed spreadsheet programs that may lack documentation. The functions that would have the least effect on an audit if not properly segregated are the computer operator and user functions. To test user identification and password controls, an auditor would most likely attempt to sign on using invalid credentials.

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65 views1 page

Independently Analyze Data Files.: Suggested Answers

Generalized audit software is a computer-assisted audit technique used to independently analyze data files and verify computer processing. Microcomputers pose potential audit disadvantages due to their portability, ease of access by novice users, and easily developed spreadsheet programs that may lack documentation. The functions that would have the least effect on an audit if not properly segregated are the computer operator and user functions. To test user identification and password controls, an auditor would most likely attempt to sign on using invalid credentials.

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Page 15 of 15

69. 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.
70. From an audit viewpoint, which of the following represents a potential disadvantage associated
with the widespread use of microcomputers?
a. Their portability.
b. Their ease of access by novice users.
c. Their easily developed programs using spreadsheets which do not have to be documented.
d. All of the above.
71. Which of the following functions would have the least effect on an audit if it was not properly
segregated?
a. The systems analyst and the programmer functions.
b. The computer operator and programmer functions.
c. The computer operator and the user functions.
d. The applications programmer and the systems programmer.
72. To obtain evidence that user identification and password control procedures are functioning as
designed, an auditor would most likely
a. Attempt to sign on to the system using invalid user identifications and passwords.
b. Write a computer program that simulates the logic of the client’s access control software.
c. Extract a random sample of processed transactions and ensure that the transactions were
appropriately authorized.
d. Examine statements signed by employees stating that they have not divulged their user
identifications and passwords to any other person.

SUGGESTED ANSWERS
1. D 14. D 27. A 40. D 53. D
2. D 15. A 28. D 41. D 54. D
3. D 16. D 29. D 42. D 55. D
4. D 17. D 30. A 43. A 56. D
5. D 18. A 31. A 44. B 57. D
6. D 19. B 32. A 45. A 58. D
7. D 20. A 33. C 46. A 59. D
8. D 21. D 34. C 47. B 60. D
9. A 22. B 35. A 48. B 61. D
10. D 23. A 36. B 49. D 62. A
11. B 24. A 37. A 50. D 63. C
12. B 25. D 38. C 51. A
13. A 26. C 39. C 52. D

QUIZZERS
1. B 11. B 21. C 31. D 41. B 51. A 61. B 71. D
2. C 12. D 22. C 32. D 42. B 52. C 62. C 72. A
3. D 13. B 23. D 33. D 43. A 53. D 63. C
4. C 14. B 24. D 34. A 44. C 54. D 64. C
5. C 15. D 25. A 35. A 45. D 55. C 65. D
6. D 16. C 26. B 36. C 46. C 56. C 66. B
7. C 17. A 27. B 37. B 47. A 57. B 67. A
8. D 18. A 28. A 38. C 48. C 58. A 68. B
9. D 19. B 29. B 39. D 49. A 59. B 69. C
10. B 20. B 30. A 40. C 50. A 60. C 70. B

- end of AT-5916 -

AT-030507

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