INFORMATION TECHNOLOGY AUDITING
FINAL PAPER TESTED QUESTIONS WITH
VERIFIED ANSWERS COMPLETE STUDY
SHEET
●● 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.
●● The report of a service auditor may provide assurance on whether:
Controls are implemented: YES NO
Operating Effectiveness of Controls: YES NO
Answer: YES YES
FINAL PAPER TESTED QUESTIONS WITH
VERIFIED ANSWERS COMPLETE STUDY
SHEET
●● 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.
●● The report of a service auditor may provide assurance on whether:
Controls are implemented: YES NO
Operating Effectiveness of Controls: YES NO
Answer: YES YES
