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• 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?