• Question 48 Which of the following procedures would an entity most likely include in its disaster recovery plan?
• Question 49 An auditor who wishes to capture an entity ' s data as transactions are processed and continuously test the entity ' s computerized information system most likely would use which of the following techniques?
• Question 50 In auditing an entity’ s computerized payroll transactions, an auditor would be least likely to use test data to test controls concerning
• Question 51 Which of the following is a computer-assisted audit technique that permits an auditor to use the auditor’ s version of a client’ s program to process data and compare the output with the client’ s output?
• Question 52 Which of the following could be difficult to determine because electronic evidence may not be retrievable after a specific period?
• Question 53 When companies use information technology( IT) extensively, evidence may be available only in electronic form. What is an auditor’ s best course of action in such situations?
• Question 54 When an auditor tests the internal controls of a computerized accounting system, which of the following is true of the test data approach?
• Question 55 When conducting fieldwork for a physical inventory, an auditor cannot perform which of the following steps using a generalized audit software package?
• Question 56 Which of the following is not a problem associated with the use of test data for computer-audit purposes?
• Question 57 In parallel simulation, actual client data are reprocessed using an auditor software program. An advantage of using parallel simulation, instead of performing tests of controls without a computer, is that
• Question 58 Which of the following is necessary to audit balances in an on-line EDP system in an environment of destructive updating?
• Question 59 Which of the following passwords would be most difficult to crack?