ACC 403 help A Guide to career/Snaptutorial ACC 403 help A Guide to career/Snaptutorial | Page 71

4. Old and new systems operating simultaneously in all locations is
a test approach known as:
5. An internal control deficiency occurs when computer personnel:
6. A ________ total represents the summary total of codes from all
records in a batch that do not represent a meaningful total.
7. Which of the following describes the process of implementing a
new system in one part of the organization, while other locations
continue to use the current system?
8. A database management system:
9. The continued integration of IT in accounting systems can
impact a company by:
10. A control that relates to all parts of the IT system is called a(n):
11. Controls that are designed for each software application and are
intended to help a company satisfy the transaction-related audit
objectives are:
12. General controls may include firewalls which are used to protect
from:
13. Which of the following computer-assisted auditing techniques
inserts an audit module in the client's application system to identify
specific types of transactions?
14. The audit approach in which the auditor runs his or her own
program on a controlled basis to verify the client's data recorded in a
machine language is:
15. ________ is not a risk specific to the IT environments.
16. An increased extent of tests of controls is most likely to occur
when:
17. Analytical procedures must be performed in:
18. Which of the following audit tests is usually the least costly to
perform?
19. When the auditor has completed the tests of details of balances
and enters phase 4 of the audit process, she must still perform audit
procedures for which of the following?
20. Management implements internal controls to ensure that all
required footnote disclosures are accurate. Auditors tests those
controls to provide evidence supporting the ________ presentation.
21. If tests of controls support the control risk assessment, then
________ in the audit risk model is increased.