Information Technology Auditing 4th Edition By Hall Test Bank, All 1-12 Chapters Covered ,Latest Edition

Information Technology Auditing 4th Edition

By Hall ( Ch 1 To 12 )




TEST BANK

,Tablebofbcontents


Chapterb1:bAuditingbandbInternalbControlbChapterb2:bAudit

ingbITbGovernancebControls

Chapterb3:bSecuritybPartbI:bAuditingbOperatingbSysteṁsbandbNetworksbChapterb4:bSecuritybPartbII:bAu

ditingbDatabasebSysteṁs


Chapterb 5:b Systeṁsb Developṁentb andbPrograṁb Changeb Activities

Chapterb6:bTransactionbProcessingbandbFinancialbReportingbSysteṁsbOverviewb Chapterb7:bCoṁputer-

AssistedbAuditbToolsbandbTechniques

Chapterb 8:bDatabStructuresbandbCAATTsbforbDatabExtractionbChapterb9:bAuditingb

thebRevenuebCycle




Chapterb10:bAuditingbthebExpenditurebCycle




Chapterb11:bEnterprisebResourcebPlanningbSysteṁbChapterb12:bBusinessbEthics,bF

raud,bandbFraudbDetection

,Chapterb1—Auditingb andb Internalb Control

TRUE/FALSE

1. Corporatebṁanageṁentb(includingbthebCEO)bṁustbcertifybṁonthlybandbannuallybtheirborganiz
ation’sbinternalbcontrolsboverbfinancialbreporting.

ANS:b F PTS: 1

2. BothbthebSECbandbthebPCAOBbrequirebṁanageṁentbtobusebthebCOBITbfraṁeworkbforbassessingbinte
rnalbcontrolbadequacy.

ANS:b F PTS: 1

3. BothbthebSECbandbthebPCAOBbrequirebṁanageṁentbtobusebthebCOSObfraṁeworkbforbassessingbinter
nalb controlbadequacy.

ANS:b F PTS: 1

4. Abqualifiedbopinionbonbṁanageṁent’sbassessṁentbofbinternalbcontrolsboverbthebfinancialbreporting
bsysteṁbnecessitatesbabqualifiedbopinionbonbthebfinancialbstateṁents?

ANS:b F PTS: 1

5. Thebsaṁebinternalbcontrolbobjectivesbapplybtobṁanualbandbcoṁputer-basedbinforṁationbsysteṁs.

ANS:b T PTS: 1

6. Thebexternalbauditorbisbresponsiblebforbestablishingbandbṁaintainingbthebinternalbcontrolbsysteṁ.

ANS:b F PTS: 1

7. Segregationbofbdutiesbisbanbexaṁplebofbanbinternalbcontrolbprocedure.

ANS:b T PTS: 1


8. Preventivebcontrolsbarebpassivebtechniquesbdesignedbtobreducebfraud.

ANS:b T PTS: 1

9. Abkeybṁodifyingbassuṁptionbinbinternalbcontrolbisbthatbthebinternalbcontrolbsysteṁbisbthebresp
onsibilitybofbṁanageṁent.

ANS:b T PTS: 1

, 10. WhilebthebSarbanes-OxleybActbprohibitsbauditorsbfroṁbprovidingbnon-
accountingbservicesbtobtheirbauditbclients,btheybarebnotbprohibitedbfroṁbperforṁingbsuchbservi
cesbforbnon-auditbclientsborbprivatelybheldbcoṁpanies.

ANS:b T PTS: 1

11. ThebSarbanes-OxleybActbrequiresbthebauditbcoṁṁitteebtobhirebandboverseebthebexternalbauditors.

ANS:b T PTS: 1

12. Sectionb404brequiresbthatbcorporatebṁanageṁentb(includingbthebCEO)bcertifybtheirborganization’sbi
nternalbcontrolsbonbabquarterlybandbannualbbasis.

ANS:b F PTS: 1

13. Sectionb302brequiresbthebṁanageṁentbofbpublicbcoṁpaniesbtobassessbandbforṁallybreport
bonbthebeffectivenessbofbtheirborganization’sbinternalbcontrols.

ANS:b F PTS: 1



14. Applicationbcontrolsbapplybtobabwidebrangebofbexposuresbthatbthreatenbthebintegri
tybofballbprograṁsbprocessedbwithinbthebcoṁputerbenvironṁent.

ANS:b F PTS: 1

15. Advisorybservicesbisbanbeṁergingbfieldbthatbgoesbbeyondbthebauditor’sbtraditionalbattestationbfunction.

ANS:b T PTS: 1

16. AnbITbauditorbexpressesbanbopinionbonbthebfairnessbofbthebfinancialbstateṁents.

ANS:b F PTS: 1

17. Externalbauditingbisbanbindependentbappraisalbfunctionbestablishedbwithinbanborganizationbtobexa
ṁinebandbevaluatebitsbactivitiesbasbabservicebtobtheborganization.

ANS:b F PTS: 1

18. Externalbauditorsbcanbcooperatebwithbandbusebevidencebgatheredbbybinternalbauditbdepartṁe
ntsbthatbareborganizationallybindependentbandbthatbreportbtobthebAuditbCoṁṁitteebofbthebB
oardbofbDirectors.