INFORMATION TECHNOLOGY AUDITING 12TH
EDITION CERTIFICATION EVALUATION TEST
COMPLETE QUESTIONS AND CORRECT
ANSWERS
◉ The operating system is an example of system software.
True False.
Answer: TRUE
◉ For good internal control, programmers should not be given
access to complete program documentation for the programs they
work on.
True False.
Answer: FALSE
◉ Data encryption is an example of data transmission control.
True False.
Answer: TRUE
◉ Internal file labels are designed to prevent errors by
programmers.
True False.
,Answer: FALSE
◉ For auxiliary storage when the computer is operating, personal
computers use hard disk drives.
True False.
Answer: TRUE
◉ Distributive data processing eliminates the need for data security.
True False.
Answer: FALSE
◉ Most advanced computer systems do not have audit trails.
True False.
Answer: FALSE
◉ Auditors usually begin their consideration of IT systems with tests
of application controls.
True False.
Answer: FALSE
◉ Generalized audit software may be used for substantive tests or
for tests of controls.
, True False.
Answer: TRUE
◉ Which of the following procedures would an entity most likely
include in its disaster recovery plan?
A. Convert all data from external formats to an internal company
format.
B. Maintain a program to prevent illegal activity.
C. Develop an auxiliary power supply to provide uninterrupted
electricity.
D. Store duplicate copies of files in a location away from the
computer center..
Answer: D. Store duplicate copies of files in a location away from the
computer center.
◉ A service auditor's report on a service center should include a(n)
A. Detailed description of the service center's internal control.
B. Statement that the user of the report may assess control risk at
the minimum level.
C. Indication that no assurance is provided.
D. Opinion on the operating effectiveness of the service center's
internal control..
Answer: A. Detailed description of the service center's internal
control.
EDITION CERTIFICATION EVALUATION TEST
COMPLETE QUESTIONS AND CORRECT
ANSWERS
◉ The operating system is an example of system software.
True False.
Answer: TRUE
◉ For good internal control, programmers should not be given
access to complete program documentation for the programs they
work on.
True False.
Answer: FALSE
◉ Data encryption is an example of data transmission control.
True False.
Answer: TRUE
◉ Internal file labels are designed to prevent errors by
programmers.
True False.
,Answer: FALSE
◉ For auxiliary storage when the computer is operating, personal
computers use hard disk drives.
True False.
Answer: TRUE
◉ Distributive data processing eliminates the need for data security.
True False.
Answer: FALSE
◉ Most advanced computer systems do not have audit trails.
True False.
Answer: FALSE
◉ Auditors usually begin their consideration of IT systems with tests
of application controls.
True False.
Answer: FALSE
◉ Generalized audit software may be used for substantive tests or
for tests of controls.
, True False.
Answer: TRUE
◉ Which of the following procedures would an entity most likely
include in its disaster recovery plan?
A. Convert all data from external formats to an internal company
format.
B. Maintain a program to prevent illegal activity.
C. Develop an auxiliary power supply to provide uninterrupted
electricity.
D. Store duplicate copies of files in a location away from the
computer center..
Answer: D. Store duplicate copies of files in a location away from the
computer center.
◉ A service auditor's report on a service center should include a(n)
A. Detailed description of the service center's internal control.
B. Statement that the user of the report may assess control risk at
the minimum level.
C. Indication that no assurance is provided.
D. Opinion on the operating effectiveness of the service center's
internal control..
Answer: A. Detailed description of the service center's internal
control.
