• Question 5 An independent auditor studies and evaluates a client ' s computer system. The auditor ' s study includes tests of controls that might include which of the following?
• Question 6 If a CPA wishes to identify all checks written for an amount over $ 1,000,000 that are included in a relational database, a likely approach to obtaining the list would be through a
• Question 7 Which of the following outcomes is a likely benefit of information technology used for internal control?
• Question 8 An auditor may decide not to perform tests of controls related to the computer portion of the client’ s controls. Which of the following would not be a valid reason for choosing to omit tests of controls?
• Question 9 Which of the following is an advantage of using a value-added network for EDI transactions?
• Question 10 Which of the following is an auditor’ s client most likely to use to perform queries requested by the auditor of a relational database?
• Question 11 Which of the following are essential elements of the audit trail in an electronic data interchange( EDI) system?
• Question 12 An auditor may use a " join " command in a database query to combine
• Question 13 A CPA might find information on the structure of relational database tables through which language interface?
• Question 14 Which of the following statements is correct concerning internal control in an electronic data interchange( EDI) system?
• Question 15 Which of the following is usually a benefit of transmitting transactions in an electronic data interchange( EDI) environment?
• Question 16 Which of the following is usually a benefit of using electronic funds transfer for international cash transactions?
• Question 17 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?