Académique Documents
Professionnel Documents
Culture Documents
False
False
False
False
False
False
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
False
False
False
False
False
False
False
14 The major phases in the audit team's study of internal control are the
. same in a computerized processing environment as those in a manual
processing environment.
True
False
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
15 The audit team may use internal auditors to develop and run computer. assisted auditing techniques under supervision and review of the audit
team.
True
False
False
False
19 When weaknesses exist that could lead to computer fraud, the best
. strategy is to have the client help audit teams plan and execute
technical procedures to study and evaluate the system.
True
False
False
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Transaction logs.
Control totals.
Comparing input to output.
Online editing and sight verification.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Preventive maintenance.
Echo check.
Internal label.
Parity check.
A.
B.
C.
D.
A.
B.
C.
D.
Test data.
Test deck.
Generalized audit software.
Parallel simulation.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
A.
B.
C.
D.
A.
B.
C.
D.
Programmer.
Systems analyst.
Computer operator.
Data conversion operator.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Control totals.
Balance of input to output.
File backup and retention.
Transaction logs.
A.
Access client data files.
B.
Prepare spreadsheets.
C. Assess control risk related to computerized processing systems.
D. Construct and perform parallel simulations.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
A.
B.
C.
D.
Check digits.
Valid sign tests.
Sequence tests.
Limit and reasonableness tests.
38 Audit teams would most likely introduce test data into a computerized
. payroll system to test internal controls related to the
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Parity check.
Personal identification code.
Self-diagnosis test.
Echo check.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A. Providing for the separation of duties between data input and error
listing operations.
B. Using a systems development life cycle for authorization, user
involvement, and testing of program modifications.
C. Preparing batch totals to provide assurance that file updates are
made for the entire group of transactions.
D. Performing a validity check of an identification number before a user
can obtain access to the computer files.
48 Which of the following statements best describes the impact on an
. audit when a client uses computerized processing of transactions?
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Computer controls.
Environment controls.
Automated application controls.
General controls.
A.
B.
C.
D.
General controls.
Hardware controls.
Input controls.
Transmission controls.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Batch totals.
Hash totals.
Missing data tests.
Sequence tests.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A. The test data are created for a separate entity and are run
simultaneously with the client's actual data.
B. Only one of each type of error transaction needs to be included in the
test data.
C. The manual results of processing the test data are compared to the
results of processing these data through the client's computerized
processing system.
D. Audit teams consider potential errors and conditions of interest in
generating the test data.
60 As part of assessing the risk of material misstatement, the audit team
. must assess the control risk in the computerized processing system(s).
Initially, the audit team must identify the overall processing scope of
the system(s), which would include each of the following considerations
except
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Batch totals.
Hash totals.
Check digits.
Record counts.
A.
B.
C.
D.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Control totals.
Record counts.
Limit checks.
External labels.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
Condenses data significantly.
B.
Highlights abnormal conditions.
C. Decreases the necessary level of tests of computer controls.
D.
Is an efficient computer input control.
70 Audit teams use the test data method to gain certain assurances with
. respect to
A.
Input data.
B.
Machine capacity.
C. Control procedures contained within the program.
D.
General controls.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
71 When using test data, why are audit teams required to prepare only one
. transaction to test each computer processing alternative?
A. The client's computer programs process test data under the audit
team's control.
B. The test data must consist of all possible valid and invalid conditions.
C. The test data need consist only of those valid and invalid conditions
in which audit teams are interested.
D. Only one transaction of each type need be tested.
73 Audit teams cannot test the reliable operation of computer control
. procedures by
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
Make corroborative inquiries.
B. Observe the separation of duties of personnel.
C. Review transactions submitted for processing and comparing them to
related output.
D.
Review the run manual.
76 Which of the following statements most likely represents a control
. consideration for an entity that performs its accounting using portable
computing devices?
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Batch processing.
Real-time processing.
Integrated data processing.
Random access processing.
A.
B.
C.
D.
A.
B.
C.
D.
Sequence checking.
Batch totals.
Limit tests.
Check digits.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Programmers.
Data conversion operators.
Librarians.
Computer operators.
A.
B.
C.
D.
Parallel simulation.
Test data.
Integrated test facility.
Database.
83 Audit teams can use the computer to test the operating effectiveness of
. the client's controls in each of the following cases except to
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
A.
Echo check.
B.
Storage in fireproof vaults.
C. Backup versions of files stored in remote locations.
D.
Grandfather-father-son concept.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
A.
B.
C.
D.
Batch total.
Hash total.
Check digit.
Valid character test.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
112 Match each of the following categories of general controls (letters A-E)
.
to the description of a computer control (numbers 1-10). A category of
general controls can be used more than once.
A. Hardware controls
B. Program development controls
C. Program change controls
D. Computer operations controls
E. Access to programs and data controls
____ 1. Separating the duties of systems programmers, computer
operators, and data librarians.
____ 2. Conducting preventative maintenance on computer equipment.
____ 3. Requiring the use of passwords to access computer programs
and files.
____ 4. Using the systems development life cycle for testing and
validation of new programs.
____ 5. Requiring program modifications to be tested and implemented
by appropriate personnel.
____ 6. Maintaining backup copies of files at safe, remote locations.
____ 7. Involving users in the design of programs and selection of
prepackaged software.
____ 8. Relying on parity checks imbedded into computer equipment by
the computer manufacturer.
____ 9. Using external labels to identify files and programs.
____ 10. Ensuring that emergency requests are appropriately
documented and properly authorized.
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2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
114 Match each of the following general controls with the broad category
.
of controls in which it is included (each control will be related to only
one category).
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
115 Match each of the automated application controls with the error
.
condition(s) they are designed to prevent or detect (each control may
be designed to prevent or detect more than one error condition).
Essay Questions
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
116 What is the difference between the use of test data and parallel
.
simulation?
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
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Matching Questions
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
118 Match each of the following input controls (letters A-K) with the
.
description or type of error that might be detected by this control
(numbers 1-11). Each input control relates to only one description or
type of error.
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
1. Identifying transactions at
input and obtaining a computer
trail of all processing steps
Extended
related to these transactions
records
2. Obtaining a record of
transactions and database
Program
elements prior to and following
analysis
computerized processing
techniques
3. Writing auditor-selected
transactions to a special file for
Tagging
later verification
transactions
4. Using software packages that
assist audit teams in
understanding the logic of an
application program and
following the flow of
Embedded
transactions and data through
audit
an application program
modules
5. Using hardware and software
to identify the individual who
accesses the system, the
applications and operations
accessed, and the time the
applications and operations
Parallel
were accessed
simulation
6. Processing simulated
transactions through the client's
computerized processing
system and comparing results to
predetermined results
Snapshot
7. Providing an audit trail of
transactions by accumulating
Integrated
the results of all processing
test facility
8. Processing actual
transactions through programs
designed by audit teams to
replicate the client's
computerized processing
system
Test data
9. Processing simulated
Monitoring
transactions related to a
system
____
____
____
____
____
____
____
____
____
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
activity
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
3.
4.
5.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
6.
7.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
8.
9.
10.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
AACSB: Technology
AICPA BB: Industry
AICPA BB: Leveraging Technology
AICPA FN: Decision Making
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Topic: General Controls in a Computerized System
11.
12.
AACSB: Analytic
AACSB: Technology
AICPA BB: Industry
AICPA BB: Leveraging Technology
AICPA FN: Decision Making
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Topic: Testing Controls in a Computerized Environment
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
13.
AACSB: Analytic
AACSB: Technology
AICPA BB: Industry
AICPA BB: Leveraging Technology
AICPA FN: Decision Making
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Topic: Testing Controls in a Computerized Environment
14.
The major phases in the audit team's study of internal control are the
same in a computerized processing environment as those in a
manual processing environment.
TRUE
Reference: Question also found in study guide
AACSB: Analytic
AACSB: Technology
AICPA BB: Industry
AICPA BB: Leveraging Technology
AICPA FN: Decision Making
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-04 Describe how the audit team assesses control risk in a computerized environment.
Topic: Assessing Control Risk in a Computerized Environment
15.
The audit team may use internal auditors to develop and run
computer-assisted auditing techniques under supervision and review
of the audit team.
TRUE
Reference: Question also found in study guide
AACSB: Analytic
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
AACSB: Technology
AICPA BB: Industry
AICPA BB: Leveraging Technology
AICPA FN: Decision Making
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Topic: Testing Controls in a Computerized Environment
16.
17.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
18.
The most important preventive controls for computer fraud are those
that limit access to computers.
TRUE
Reference: Question also found in study guide
AACSB: Analytic
AACSB: Technology
AICPA BB: Industry
AICPA BB: Leveraging Technology
AICPA FN: Decision Making
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-07 Define and describe computer fraud and the controls that can be used to prevent it.
Topic: Computer Abuse and Computer Fraud
19.
When weaknesses exist that could lead to computer fraud, the best
strategy is to have the client help audit teams plan and execute
technical procedures to study and evaluate the system.
FALSE
Reference: Question also found in study guide
AACSB: Analytic
AACSB: Technology
AICPA BB: Industry
AICPA BB: Leveraging Technology
AICPA FN: Decision Making
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-07 Define and describe computer fraud and the controls that can be used to prevent it.
Topic: Computer Abuse and Computer Fraud
20.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
22.
23.
A.
B.
C.
D.
Transaction logs.
Control totals.
Comparing input to output.
Online editing and sight verification.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-06 Describe the characteristics and control issues associated with end-user and other
computing environments.
Source: Original
Topic: Processing Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
24.
25.
Which of the following ensures that the coding of data does not
change when it is moved from one internal storage location to
another?
A.
B.
C.
D.
Preventive maintenance.
Echo check.
Internal label.
Parity check.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Hardware Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
26.
A.
B.
C.
D.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Approaches to Auditing
27.
A.
B.
C.
D.
Test data.
Test deck.
Generalized audit software.
Parallel simulation.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Parallel Simulation
28.
A.
B.
C.
D.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Approaches to Auditing
29.
30.
The audit team made a copy of the client's sales and billing program
early in the audit. Several times during the audit, the team used this
copy of the program to process actual client data. The output of the
secured program was compared to that of the client's system. This
audit technique would be considered
A.
B.
C.
D.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Parallel Simulation
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
31.
A.
B.
C.
D.
Programmer.
Systems analyst.
Computer operator.
Data conversion operator.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Computer Operations Controls
32.
A.
B.
C.
D.
AACSB: Analytic
AICPA BB: Critical Thinking
AICPA FN: Risk Analysis
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: General Controls
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
33.
A. The audit team's test data are consistent with the client's normal
transactions.
B. Controls operate as described in responses to internal control
questionnaire items and program flowcharts.
C. Every possible error is prevented or detected by the client's
computer controls.
D. All possible combinations of valid data are correctly processed.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Test Data
34.
A.
B.
C.
D.
Control totals.
Balance of input to output.
File backup and retention.
Transaction logs.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Computer Operations Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
35.
A.
Access client data files.
B.
Prepare spreadsheets.
C. Assess control risk related to computerized processing systems.
D. Construct and perform parallel simulations.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: AICPA
Topic: Test Data
36.
A.
B.
C.
D.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: AICPA
Topic: Integrated Test Facility
37.
A.
B.
C.
D.
Check digits.
Valid sign tests.
Sequence tests.
Limit and reasonableness tests.
AACSB: Technology
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
38.
39.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
40.
41.
A.
B.
C.
D.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: AICPA
Topic: Program Change Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
42.
43.
A.
B.
C.
D.
Parity check.
Personal identification code.
Self-diagnosis test.
Echo check.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: AICPA
Topic: Access to Programs and Data Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
44.
45.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
46.
47.
A. Providing for the separation of duties between data input and error
listing operations.
B. Using a systems development life cycle for authorization, user
involvement, and testing of program modifications.
C. Preparing batch totals to provide assurance that file updates are
made for the entire group of transactions.
D. Performing a validity check of an identification number before a
user can obtain access to the computer files.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Evaluate
Difficulty: 3 Hard
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Access to Programs and Data Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
48.
49.
A.
B.
C.
D.
Computer controls.
Environment controls.
Automated application controls.
General controls.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: General Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
50.
51.
A.
B.
C.
D.
General controls.
Hardware controls.
Input controls.
Transmission controls.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Hardware Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
52.
53.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
54.
A.
B.
C.
D.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Access to Programs and Data Controls
55.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
56.
57.
A.
B.
C.
D.
Batch totals.
Hash totals.
Missing data tests.
Sequence tests.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Apply
Difficulty: 3 Hard
Learning Objective: H-03 Provide examples of automated application controls and understand how these
controls relate to transaction processing in a computerized processing system.
Source: Original
Topic: Input Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
58.
59.
Which of the following is not true with respect to the test data
approach for evaluating computer controls?
A. The test data are created for a separate entity and are run
simultaneously with the client's actual data.
B. Only one of each type of error transaction needs to be included in
the test data.
C. The manual results of processing the test data are compared to
the results of processing these data through the client's
computerized processing system.
D. Audit teams consider potential errors and conditions of interest in
generating the test data.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Test Data
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
60.
61.
A.
B.
C.
D.
Batch totals.
Hash totals.
Check digits.
Record counts.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Apply
Difficulty: 3 Hard
Learning Objective: H-03 Provide examples of automated application controls and understand how these
controls relate to transaction processing in a computerized processing system.
Source: Original
Topic: Input Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
62.
63.
A.
B.
C.
D.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
64.
65.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
examination.
Source: Original
Topic: Differences in Computerized Processing Environment
66.
A.
B.
C.
D.
Control totals.
Record counts.
Limit checks.
External labels.
67.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
68.
69.
A.
Condenses data significantly.
B.
Highlights abnormal conditions.
C. Decreases the necessary level of tests of computer controls.
D. Is an efficient computer input control.
Reference: Question also found in textbook
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-01 Identify how the use of a computerized processing system impacts the audit
examination.
Source: Original
Topic: Exception Reports
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
70.
Audit teams use the test data method to gain certain assurances with
respect to
A.
Input data.
B.
Machine capacity.
C. Control procedures contained within the program.
D.
General controls.
Reference: Question also found in textbook
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Test Data
71.
When using test data, why are audit teams required to prepare only
one transaction to test each computer processing alternative?
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
72.
A. The client's computer programs process test data under the audit
team's control.
B. The test data must consist of all possible valid and invalid
conditions.
C. The test data need consist only of those valid and invalid
conditions in which audit teams are interested.
D. Only one transaction of each type need be tested.
Reference: Question also found in textbook
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Test Data
73.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
74.
75.
A.
Make corroborative inquiries.
B. Observe the separation of duties of personnel.
C. Review transactions submitted for processing and comparing them
to related output.
D.
Review the run manual.
Reference: Question also found in textbook
AACSB: Technology
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
76.
77.
A.
B.
C.
D.
Batch processing.
Real-time processing.
Integrated data processing.
Random access processing.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
78.
79.
A.
B.
C.
D.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Blooms: Evaluate
Difficulty: 3 Hard
Learning Objective: H-03 Provide examples of automated application controls and understand how these
controls relate to transaction processing in a computerized processing system.
Source: Original
Topic: Input Controls
80.
A.
B.
C.
D.
Sequence checking.
Batch totals.
Limit tests.
Check digits.
81.
A.
B.
C.
D.
Programmers.
Data conversion operators.
Librarians.
Computer operators.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
82.
A.
B.
C.
D.
Parallel simulation.
Test data.
Integrated test facility.
Database.
83.
Audit teams can use the computer to test the operating effectiveness
of the client's controls in each of the following cases except to
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
84.
A.
B.
C.
D.
85.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
86.
87.
A.
B.
C.
D.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
88.
A.
Echo check.
B.
Storage in fireproof vaults.
C. Backup versions of files stored in remote locations.
D.
Grandfather-father-son concept.
Reference: Question also found in study guide
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Computer Operations Controls
89.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Source: Original
Topic: Differences in Computerized Processing Environment
90.
A.
B.
C.
D.
Batch total.
Hash total.
Check digit.
Valid character test.
91.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
93.
94.
95.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
96.
97.
98.
99.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
100. Check digits, record counts, and sequence tests are examples of
_____________________________ controls.
input
Reference: Question also found in study guide
101. Four methods that are used by audit teams to test the operating
effectiveness of controls include inquiry, observation, documentation
examination, and ______________________
reperformance
Reference: Question also found in study guide
102. Separation of incompatible functions is an example of a
___________________________________ control.
computer operations
Reference: Question also found in study guide
103. _____________________________ processing occurs when a group of
similar transactions is accumulated and processed simultaneously.
Batch
Reference: Question also found in study guide
104. _____________________________ describes the system and its controls
and is the means of communicating the essential elements of the
computerized processing system to current and potential users.
Documentation
Reference: Question also found in study guide
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
112. Match each of the following categories of general controls (letters AE) to the description of a computer control (numbers 1-10). A
category of general controls can be used more than once.
A. Hardware controls
B. Program development controls
C. Program change controls
D. Computer operations controls
E. Access to programs and data controls
____ 1. Separating the duties of systems programmers, computer
operators, and data librarians.
____ 2. Conducting preventative maintenance on computer
equipment.
____ 3. Requiring the use of passwords to access computer programs
and files.
____ 4. Using the systems development life cycle for testing and
validation of new programs.
____ 5. Requiring program modifications to be tested and
implemented by appropriate personnel.
____ 6. Maintaining backup copies of files at safe, remote locations.
____ 7. Involving users in the design of programs and selection of
prepackaged software.
____ 8. Relying on parity checks imbedded into computer equipment
by the computer manufacturer.
____ 9. Using external labels to identify files and programs.
____ 10. Ensuring that emergency requests are appropriately
documented and properly authorized.
1. D, 2. A, 3. E, 4. B, 5. C, 6. D, 7. B, 8. A, 9. D, 10. C
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Types of General Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
1. A, 2. B, 3. T, 4. A, 5. T, 6. T, 7. T, 8. T, 9. A, 10. B
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Auditing Approaches in a Computerized Environment
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
114. Match each of the following general controls with the broad category
of controls in which it is included (each control will be related to only
one category).
1. B, 2. E, 3. D, 4. C, 5. D, 6. A, 7. D, 8. C
Feedback: Reference: Question also found in study guide
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: H-02 Provide examples of general controls and understand how these controls relate to
transaction processing in a computerized processing system.
Source: Original
Topic: Types of General Controls
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
115. Match each of the automated application controls with the error
condition(s) they are designed to prevent or detect (each control may
be designed to prevent or detect more than one error condition).
1. A; 2. B, C, D; 3. A, B, C, D; 4. A, B, C, D; 5. A; 6. A; 7. A; 8. B; 9. A,
D; 10. A, D; 11. A; 12. D; 13. D; 14. D; 15. D
Feedback: Reference: Question also found in study guide
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Evaluate
Difficulty: 3 Hard
Learning Objective: H-03 Provide examples of automated application controls and understand how these
controls relate to transaction processing in a computerized processing system.
Source: Original
Topic: Input Controls
Essay Questions
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
116. What is the difference between the use of test data and parallel
simulation?
The primary differences between the use of test data and parallel
simulation are the nature of the data used and the system used to
process the data. The test data approach uses simulated data
created by the audit team that is processed through the client's
computerized processing system. Parallel simulation involves
comparing the results of separate processing of actual (not
simulated) data through the client's computerized processing system
and through a program prepared by the audit team.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Test Data and Parallel Simulation
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
a.
(1) The objective of input controls is to provide reasonable assurance
that data received for processing by the computer department have
been properly authorized and accurately entered or converted for
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
processing.
(2) The objective of processing controls is to provide reasonable
assurance that data processing has been performed accurately and
without any omission or duplicate processing of transactions.
(3) The objective of output controls is to provide reasonable
assurance that only authorized persons receive output or have
access to files produced by the system.
b.
(1) Examples of input controls include:
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Matching Questions
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
118. Match each of the following input controls (letters A-K) with the
description or type of error that might be detected by this control
(numbers 1-11). Each input control relates to only one description or
type of error.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Extended
records 7
Program
analysis
techniques 4
Tagging
transactions 1
Embedded
audit
modules 3
Parallel
simulation 8
Snapshot
Integrated
test facility 9
Test data
Monitoring
system
activity 5
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
AACSB: Technology
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: H-05 Identify how audit teams perform tests of controls in a computerized environment.
Source: Original
Topic: Program-Embedded Techniques
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any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.