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the documentation of details of transactions will be retained for only a
short period of time. To compensate for this limitation, the auditor
most likely would
• Question 35 Which of the following is a general control that would
most likely assist an entity whose systems analyst left the entity in the
middle of a major project?
• Question 36 When an auditor tests the internal controls of a
computerized accounting system, which of the following is true of the
test data approach?
• Question 37 Which of the following most likely represents a
significant deficiency in the internal control structure?
• Question 38 Which of the following types of evidence would an
auditor most likely examine to determine whether internal control
structure policies and procedures are operating as designed?
• Question 39 If a control total were computed on each of the
following data items, which would best be identified as a hash total for
a payroll EDP application?
• Question 40 An auditor most likely would test for the presence of
unauthorized EDP program changes by running a
• Question 41 Which of the following controls most likely would assure
that an entity can reconstruct its financial records?
• Question 42 An auditor most likely would introduce test data into a
computerized payroll system to test internal controls related to the
• Question 43 Which of the following controls is a processing control
designed to ensure the reliability and accuracy of data processing?
• Question 44 Which of the following are essential elements of the
audit trail in an electronic data interchange (EDI) system?
• Question 45 Which of the following is an example of a validity
check?
• Question 46 Which of the following control procedures most likely
could prevent EDP personnel from modifying programs to bypass
programmed controls?
• Question 47 When evaluating internal control of an entity that
processes sales transactions on the Internet, an auditor would be most
concerned about the