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Cis 4

An example of a check digit is an algebraically determined number produced by the other digits of an employee number (b). A compiler is used to convert a procedure or problem-oriented language to machine language (a). Auditors who lack technical expertise or time should request generalized audit software from manufacturers or consultants (c). Maintaining custody over cash assets is not a responsibility of the information systems function (c). Allowing both computer operators and programmers unlimited access to programs and data files represents a weakness in internal control (d). To test user identification and password controls, an auditor would attempt to sign on using invalid credentials (a).

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44 views

Cis 4

An example of a check digit is an algebraically determined number produced by the other digits of an employee number (b). A compiler is used to convert a procedure or problem-oriented language to machine language (a). Auditors who lack technical expertise or time should request generalized audit software from manufacturers or consultants (c). Maintaining custody over cash assets is not a responsibility of the information systems function (c). Allowing both computer operators and programmers unlimited access to programs and data files represents a weakness in internal control (d). To test user identification and password controls, an auditor would attempt to sign on using invalid credentials (a).

Uploaded by

zennongrae
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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1. Which of the following is an example of a check digit?

a. An agreement of the total number of employees to the total number of checks printed by
the computer.
b. An algebraically determined number produced by the other digits of the employee
number.
c. A logic test that ensures all employee numbers are nine digits.
d. A limit check that an employee’s hours do not exceed 50 hours per work week.

2. In a computerized system, procedure or problem- oriented language is converted to machine


language through a(an)
a. Interpreter c. Compiler
b. Verifier d. Converter

3. Test data, integrated test data and parallel simulation each require an auditor to prepare data
and computer programs. CPAs who lack either the technical expertise or time to prepare
programs should request from the manufacturers or EDP consultants for
a. The program Code
b. Flowchart checks
c. Generalized audit software
d. Application controls

4. Which of the following should be a responsibility of the information systems function?


a. Initiating transactions
b. Initiating changes to programs
c. Maintaining custody over cash assets
d. Processing transactions
e. Correcting errors in transaction data

5. Which one of the following represents a weakness in internal control in computer-based AIS?
a. Any and all changes in application programs have the authorization and approval of
management.
b. Provisions exist to ensure the accuracy and integrity of computer processing of all files and
reports.
c. Provisions exist to protect files from unauthorized access, modification, or destruction.
d. Both computer operators and programmers have unlimited access to the programs and
data files.

6. To obtain evidence that user identification and password control procedures are functioning as
designed, an auditor would most likely
a. Attempt to sign on to the system using invalid user identifications and passwords.
b. Write a computer program that simulates the logic of the client’s access control software.
c. Extract a random sample of processed transactions and ensure that the transactions were
appropriately authorized.
d. Examine statements signed by employees stating that they have not divulged their user
identifications and passwords to any other person.

7. General controls include controls:


a. designed to ascertain that all transaction data are accurate.
b. that relate to the correction and resubmission of data that were initially incorrect.
c. for documenting and approving programs and changes to programs.
d. designed to assure the accuracy of the processing steps.

8. The use of a programmed check or edit test with respect to transaction data is an example of
a:
a. preventive control c. corrective control
b. detective control d. check control

9. Which of the following represents a sound organizational control with respect to information
system activities?
a. Allowing the user departments to specify data processing standards
b. Allowing requests for system changes to be initiated by the computer operator
c. Allowing the user departments to submit data for processing directly to the computer
operators
d. Allowing the user departments to prepare input data

10. Which of the following policies or practices is most likely to represent a weakness in internal
control pertaining to a computer-based system?
a. Employees in the data processing department are prohibited from initiating requests for
changes to master files.
b. Computer programmers are not permitted to operate the computer for regular processing
runs, which involve programs that they have written.
c. Computer operators who run the programs pertaining to inventory are prohibited from
reconciling batch totals after computer runs.
d. All corrections of errors in the master file are reviewed and approved by a supervisory
level employee who is a member of the data processing department.

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