INFORMATION TECHNOLOGY AUDITING 12TH
EDITION COMPREHENSIVE SOLVED
QUESTIONS AND COMPLETE ANSWERS
◉ Parallel simulation.
Answer: Technique that requires the auditor to write a program that
simulates key features of processes of the application under review.
◉ Redundancy tests.
Answer: Tests that determine that an application processes each
record only once.
◉ Rounding error tests.
Answer: Tests that verify the correctness of rounding procedures.
◉ Run-to-run controls.
Answer: Controls that use batch figures to monitor the batch as it
moves from one programmed pro- cedure to another.
◉ Salami frauds.
Answer: Fraud in which each victim is unaware of being defrauded.
,◉ Test data method.
Answer: Technique used to establish application integrity by
processing specially prepared sets of input data through production
applications that are under review.
◉ Tracing.
Answer: Test data technique that performs an electronic walk-
through of the application's internal logic.
◉ Transcription errors.
Answer: Type of error that can corrupt a data code and cause
processing errors.
◉ Transposition errors.
Answer: Error that occurs when digits are transposed.
◉ Validation controls.
Answer: Controls intended to detect errors in transaction data
before the data are processed.
◉ Deletion anomaly.
Answer: The unintentional deletion of data from a table.
, ◉ Embedded audit module (EAM).
Answer: Technique in which one or more specially programmed
modules embedded in a host application select and record
predetermined types of trans- actions for subsequent analysis.
◉ Hashing structure.
Answer: Structure employing an algorithm that converts the
primary key of a record directly into a storage address.
◉ Indexed random file.
Answer: Randomly organized file that is accessed via an index.
◉ Indexed sequential access method (ISAM).
Answer: Sequential structure used for large table files that can be
accessed by an index.
◉ Indexed sequential file.
Answer: Sequential file structure that is accessed via an index.
◉ Indexed structure.
Answer: A class of file structure that use indexes for its primary
access method.
EDITION COMPREHENSIVE SOLVED
QUESTIONS AND COMPLETE ANSWERS
◉ Parallel simulation.
Answer: Technique that requires the auditor to write a program that
simulates key features of processes of the application under review.
◉ Redundancy tests.
Answer: Tests that determine that an application processes each
record only once.
◉ Rounding error tests.
Answer: Tests that verify the correctness of rounding procedures.
◉ Run-to-run controls.
Answer: Controls that use batch figures to monitor the batch as it
moves from one programmed pro- cedure to another.
◉ Salami frauds.
Answer: Fraud in which each victim is unaware of being defrauded.
,◉ Test data method.
Answer: Technique used to establish application integrity by
processing specially prepared sets of input data through production
applications that are under review.
◉ Tracing.
Answer: Test data technique that performs an electronic walk-
through of the application's internal logic.
◉ Transcription errors.
Answer: Type of error that can corrupt a data code and cause
processing errors.
◉ Transposition errors.
Answer: Error that occurs when digits are transposed.
◉ Validation controls.
Answer: Controls intended to detect errors in transaction data
before the data are processed.
◉ Deletion anomaly.
Answer: The unintentional deletion of data from a table.
, ◉ Embedded audit module (EAM).
Answer: Technique in which one or more specially programmed
modules embedded in a host application select and record
predetermined types of trans- actions for subsequent analysis.
◉ Hashing structure.
Answer: Structure employing an algorithm that converts the
primary key of a record directly into a storage address.
◉ Indexed random file.
Answer: Randomly organized file that is accessed via an index.
◉ Indexed sequential access method (ISAM).
Answer: Sequential structure used for large table files that can be
accessed by an index.
◉ Indexed sequential file.
Answer: Sequential file structure that is accessed via an index.
◉ Indexed structure.
Answer: A class of file structure that use indexes for its primary
access method.
