Chapter 8
LAN is the abbreviation for: - ANS-Local Area Network
When erroneous data are detected by computer program controls, data may be excluded from
processing and printed on an exception report. The exception report should probably be
reviewed and followed up by the: - ANS-Data control group
An accounts payable program posted a payable to a vendor not included in the online vendor
master file. A control that would prevent this error is a: - ANS-Validity check
The auditors would most likely be concerned with which of the following controls in a distributed
data processing system? - ANS-Access Controls
The auditors would be least likely to use software to: - ANS-Assess computer control risk
Which of the following is an advantage of generalized audit software packages? - ANS-They
can be used for audits of clients that use differing computing equipment and file formats
The increased presence of user operated computers in the workplace has resulted in an
increasing number of persons having access to the system. A control that is often used to
prevent unauthorized access to sensitive programs is: - ANS-Authentication procedures
In a three-tier client/server environment, presentation, processing, and data storage are
separated. - ANS-True
Online transaction processing systems are closely related to expert systems. - ANS-False
In cloud-based systems, programs are typically housed by service providers. - ANS-True
An internal-audit computer program that continuously monitors IT processing is a feasible
approach for improving internal control in OLRT systems. - ANS-True
The control of input and output to and from the information systems department should be
performed by an independent data control group. - ANS-True
Auditing by manually testing the input and output of a computer system. - ANS-Auditing
"around" the computer
Dummy transactions developed by the auditor and processed by the client's computer
programs, generally for a batch processing system. - ANS-Test data
LAN is the abbreviation for: - ANS-Local Area Network
When erroneous data are detected by computer program controls, data may be excluded from
processing and printed on an exception report. The exception report should probably be
reviewed and followed up by the: - ANS-Data control group
An accounts payable program posted a payable to a vendor not included in the online vendor
master file. A control that would prevent this error is a: - ANS-Validity check
The auditors would most likely be concerned with which of the following controls in a distributed
data processing system? - ANS-Access Controls
The auditors would be least likely to use software to: - ANS-Assess computer control risk
Which of the following is an advantage of generalized audit software packages? - ANS-They
can be used for audits of clients that use differing computing equipment and file formats
The increased presence of user operated computers in the workplace has resulted in an
increasing number of persons having access to the system. A control that is often used to
prevent unauthorized access to sensitive programs is: - ANS-Authentication procedures
In a three-tier client/server environment, presentation, processing, and data storage are
separated. - ANS-True
Online transaction processing systems are closely related to expert systems. - ANS-False
In cloud-based systems, programs are typically housed by service providers. - ANS-True
An internal-audit computer program that continuously monitors IT processing is a feasible
approach for improving internal control in OLRT systems. - ANS-True
The control of input and output to and from the information systems department should be
performed by an independent data control group. - ANS-True
Auditing by manually testing the input and output of a computer system. - ANS-Auditing
"around" the computer
Dummy transactions developed by the auditor and processed by the client's computer
programs, generally for a batch processing system. - ANS-Test data
