An inventory record indicates that 12 items of a specific product are on hand.
A customer purchased two of the items, but when recording the order, the
data entry clerk mistakenly entered 20 items sold. Which check could detect
this error?
a. numeric/alphabetic data checks
b. range check
c. limit check
d. reasonableness check
Which of the following is an example of input control test?
a. sequence check
b. range check
c. zero value check
d. spooling check
Which of the following is an input control?
a. Run-to-run check
b. Spooling check
c. Reasonableness check
d. Batch check
e. None are input controls
Which statement is not correct? The goal of batch controls is to ensure that
during processing
a. transactions are free from clerical errors
b. transactions are not omitted
c. transactions are not added
d. an audit trail is created
When analyzing the results of the test data method, the auditor would spend
the least amount of time reviewing
a. error reports
b. updated master files
c. the test transactions
d. output reports
Which input control check would detect a posting to the wrong customer
account?
a. missing data check
b. reasonableness check
c. validity check
d. check digit
All of the following statements are true about the integrated test facility
(ITF) except
a. ITF databases contain "dummy" records integrated with legitimate records
b. ITF permits ongoing application auditing
c. production reports are affected by ITF transactions
d. ITF does not disrupt operations or require the intervention of computer services
personnel
Which of the following is not an example of a processing control?
a. hash total.
b. check digit
c. record count.
d. batch total.
True / False
1. The black box approach to testing computer program controls is also known as
auditing around the computer. TRUE
2. Use of the integrated test facility poses some threats to organizational data files.
TRUE
3. The integrated test facility (ITF) is an manual approach that permits auditors to
test an application's logic and controls during its normal operation. FALSE
4. The results of a parallel simulation are compared to the results of a production
run in order to judge the quality of the application processes and controls. TRUE
5. Incorrectly recording sales order number 123456 as 124356 is an example of a
transposition error FALSE
6. In a computerized environment, input controls are implemented before and after
data is input. TRUE
7. Shredding computer printouts is an example of an process control. FALSE
8. The black box approach to testing computer applications allows the auditor to
explicitly review program logic FALSE
9. A check digit is a method of detecting data coding errors. TRUE
10. The three groups of application controls are batch controls, run-to-run controls,
and audit trail controls. FALSE
Which test is not an example of a white box test?
a. ensuring that passwords are valid
b. verifying that all pay rates are within a specified range
c. reconciling control totals
d. determining the fair value of inventory
The employee entered "40" in the "hours worked per day" field. Which check
would detect this unintentional error?
a. limit check
b. numeric/alphabetic data check
c. sign check
d. missing data check
All of the following are disadvantages of the test data technique except
a. the auditor cannot be sure that the application being tested is a copy of the current
application used by computer services personnel
b. the auditor cannot be sure that the application being tested is the same application
used throughout the entire year
c. the test data technique requires extensive computer expertise on the part of the
auditor
d. preparation of the test data is time-consuming
When auditors do not rely on a detailed knowledge of the application's
internal logic, they are performing
a. white box tests of program controls
b. substantive testing
c. black box tests of program controls
d. intuitive testing
Input controls include all of the following except
a. check digits
b. spooling check
c. Limit check.
d. missing data check
A computer operator was in a hurry and accidentally used the wrong master
file to process a transaction file. As a result, the accounts receivable master
file was erased. Which control would prevent this from happening?
a. expiration date check
b. version check
c. header label check
d. validity check
Which of the following is an example of an input error correction technique?
a. immediate correction
b. rejection of batch
c. creation of error file
d. all are examples of input error correction techniques
All of the following concepts are associated with the black box approach to
auditing computer applications except
a. the application need not be removed from service and tested directly
b. auditors do not rely on a detailed knowledge of the application's internal logic
c. this approach is used for complex transactions that receive input from many sources
d. the auditor reconciles previously produced output results with production input
transactions
Methods used to maintain an audit trail in a computerized environment
include all of the following except
a. transaction logs
b. data encryption
c. Transaction Listings.
d. log of automatic transactions
Which statement is not true? A batch control record
a. contains a transaction code
b. records the record count
c. contains a hash total
d. control figures in the record may be adjusted during processing
e. All the above are true
The correct purchase order number is 123456. All of the following are
transcription errors except
a. 1234567
b. 124356
c. 12345
d. 123454
Which statement is not correct?
a. only successful transactions are recorded on a transaction log
b. a transaction log is a temporary file
c. unsuccessful transactions are recorded in an error file
d. a hardcopy transaction listing is provided to users