• 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?
• 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?