INFORMATION TECHNOLOGY AUDITING 12TH
EDITION UPDATED ACTUAL QUESTIONS AND
CORRECT ANSWERS
◉ Access tests.
Answer: Tests that ensure that the application prevents authorized
users from unauthorized access to data.
◉ Accuracy tests.
Answer: Tests that ensure that the system processes only data
values that conform to specified tolerances.
◉ Authenticity tests.
Answer: "Tests verifying that an individual, a programmed
procedure, or a message attempting to access a system is authentic. "
◉ Base case system evaluation (BCSE).
Answer: "Variant of the test data technique, in which comprehensive
test data are used. "
◉ Batch controls.
,Answer: Effective method of managing high volumes of transaction
data through a system.
◉ Check digit.
Answer: Method for detecting data coding errors. A control digit is
added to the code when it is originally designed to allow the
integrity of the code to be established during subsequent processing.
◉ Completeness tests.
Answer: Tests identifying missing data within a single record and
entire records missing from a batch.
◉ Error file.
Answer: Transaction file that lists any detected errors.
◉ Generalized audit software (GAS).
Answer: Software that allows auditors to access electronically coded
data files and perform various operations on their contents.
◉ Hash total.
Answer: Control technique that uses non-financial data to keep track
of the records in a batch.
, ◉ Integrated test facility (ITF).
Answer: Automated technique that enables the auditor to test an
application's logic and controls during its normal operation.
◉ 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.
EDITION UPDATED ACTUAL QUESTIONS AND
CORRECT ANSWERS
◉ Access tests.
Answer: Tests that ensure that the application prevents authorized
users from unauthorized access to data.
◉ Accuracy tests.
Answer: Tests that ensure that the system processes only data
values that conform to specified tolerances.
◉ Authenticity tests.
Answer: "Tests verifying that an individual, a programmed
procedure, or a message attempting to access a system is authentic. "
◉ Base case system evaluation (BCSE).
Answer: "Variant of the test data technique, in which comprehensive
test data are used. "
◉ Batch controls.
,Answer: Effective method of managing high volumes of transaction
data through a system.
◉ Check digit.
Answer: Method for detecting data coding errors. A control digit is
added to the code when it is originally designed to allow the
integrity of the code to be established during subsequent processing.
◉ Completeness tests.
Answer: Tests identifying missing data within a single record and
entire records missing from a batch.
◉ Error file.
Answer: Transaction file that lists any detected errors.
◉ Generalized audit software (GAS).
Answer: Software that allows auditors to access electronically coded
data files and perform various operations on their contents.
◉ Hash total.
Answer: Control technique that uses non-financial data to keep track
of the records in a batch.
, ◉ Integrated test facility (ITF).
Answer: Automated technique that enables the auditor to test an
application's logic and controls during its normal operation.
◉ 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.
