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• Question 60 A computer-assisted audit technique that is most likely
to be effective in a continuous auditing environment is
• Question 61 Smith Corporation has numerous customers. A
customer file is kept on disk storage. Each customer file contains
name, address, credit limit, and account balance. The auditor wishes
to test this file to determine whether credit limits are being exceeded.
The best procedure for the auditor to follow would be to
• Question 62 When an auditor tests a computerized accounting
system, which of the following is true of the test data approach?
• Question 63 An audit technique which involves actual analysis of
the logic of a computer program’s processing routines is referred to as
• Question 64 In auditing through a computer, the test data method is
used by auditors to test the
• Question 65 A primary advantage of using generalized audit software
packages to audit the financial statements of a client that uses a
computer system is that the auditor may
• Question 66 Which of the following is an advantage of generalized
computer audit packages?
• Question 67 The individual with whom an auditor would be most
likely to discuss specific access controls within a client’s relational
database management system is the
• Question 68 Which of the following is not a technique to
continuously test controls within a computer system?
• Question 69 To obtain evidence that user identification and password
controls are functioning as designed, an auditor would most likely
• Question 70 When testing a computerized accounting system, which
of the following is not true of the test data approach?
• Question 71 Which of the following is not a major reason for
maintaining an audit trail for a computer system?
• Question 72 In building an electronic data interchange (EDI) system,
what process is used to determine which elements in the entity's
computer system correspond to the standard data elements?
• Question 73 Which of the following is not a major reason for
maintaining an audit trail for a computer system?