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• 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 p arallel 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?