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• Question 30 Which of the following computer-assisted auditing
techniques processes client input data on a controlled program under the
auditor's control to test controls in the computer
• Question 31 In auditing an entity's computerized payroll transactions,
an auditor would be least likely to use test data to test controls
concerning
• Question 32 Processing data through the use of simulated files
provides an auditor with information about the operating effectiveness of
control policies and procedures.
• Question 33 An auditor would most likely be concerned with which of
the following controls in a distributed data processing system?
• Question 34 A retailing entity uses the Internet to execute and record
its purchase transactions. The entity's auditor recognizes that the
documentation of details of transactions will be retained for only a short
period of time. To compensate for this limitation, the auditor most likely
would
• Question 35 Which of the following is a general control that would
most likely assist an entity whose systems analyst left the entity in the
middle of a major project?
• Question 36 When an auditor tests the internal controls of a
computerized accounting system, which of the following is true of the
test data approach?
• Question 37 Which of the following most likely represents a
significant deficiency in the internal control structure?
• Question 38 Which of the following types of evidence would an
auditor most likely examine to determine whether internal control
structure policies and procedures are operating as designed?
• Question 39 If a control total were computed on each of the following
data items, which would best be identified as a hash total for a payroll
EDP application?
• Question 40 An auditor most likely would test for the presence of
unauthorized EDP program changes by running a
• Question 41 Which of the following controls most likely would assure
that an entity can reconstruct its financial records?