ACC 544 EDU Start With a Dream /acc544edu.com ACC 544 EDU Start With a Dream /acc544edu.com | Page 21

• Question 41 Which of the following controls most likely would assure
that an entity can reconstruct its financial records?
• Question 42 An auditor most likely would introduce test data into a
computerized payroll system to test internal controls related to the
• Question 43 Which of the following controls is a processing control
designed to ensure the reliability and accuracy of data processing?
• Question 44 Which of the following are essential elements of the
audit trail in an electronic data interchange (EDI) system?
• Question 45 Which of the following is an example of a validity
check?
• Question 46 Which of the following control procedures most likely
could prevent EDP personnel from modifying programs to bypass
programmed controls?
• Question 47 When evaluating internal control of an entity that
processes sales transactions on the Internet, an auditor would be most
concerned about the
• 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?