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b. High cost for companies as effective electronic data processing software tends to be
expensive.
2. The audit approach in which the auditor runs his/her own program on a controlled
basis in order to verify the client's data recorded in a machine language is
8. These are are computer programs and which the auditor uses a part of the audit
procedures to process data of audit significance contained in an entitys information
system.
10. Person who is responsible for the establishment and implementation of appropriate
internal control systems.
d. All of these.
13. One of the techniques wherein the auditor crates dummy or fictitious employee or
other appropriate unit for testing within the entitys computer system.
14. This technique uses audit software embedded in the clients system, called an
embedded audit module, to gather information at predetermined points in a system.
15. Which of the following is not a risk specific to CIS environments?
d. unauthorized access
17. Which of the following activities would most likely be performed in the CIS
department?
B. Test data must consist of all possible valid and invalid conditions
C. The program tested is different from the program used through out the year by the
client
D. Test data should include data that the client's system should accept or reject
20. 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
D. Identify and reverse the fictitious entries to avoid contamination of the master file.
ENUMERATION: