Professional Documents
Culture Documents
ch08 - Internal Control and Computer Based Information
ch08 - Internal Control and Computer Based Information
2.
121
4.
5.
in
6.
7.
ANSWER:
8.
11.
10.
9.
122
123
ANSWER:
12.
13.
to
15.
14.
19.
18.
17.
124
125
Microcomputer system.
Minicomputer system.
Batch processing system.
Online real-time system.
ANSWER:
20.
21.
22.
ANSWER:
23.
27.
26.
25.
24.
126
127
ANSWER:
28.
for
29.
32.
33.
128
34.
129
35.
37.
38.
ANSWER:
40.
42.
41.
130
131
that fails to
ANSWER:
43.
44.
45.
ANSWER:
46.
a
50.
49.
48.
47.
132
133
An input control.
A file management control.
Access control.
An output control.
ANSWER:
51.
52.
ANSWER:
54.
56.
55.
134
135
c.
d.
ANSWER:
57.
59.
60.
62.
64.
63.
136
137
ANSWER:
65.
66.
68.
67.
138
COMPLETION:
70.
71.
72.
74.
OCCUR, ENTERED
73.
APPROACH
SIMULTANEOUSLY
139
75.
76.
77.
PASSWORDS
80.
USER CONTROLS
79.
TRANSACTION LOG
78.
APPLICATION
INPUT EDITING
MATCHING:
81. Indicate by letter whether each of the listed auditing
procedures is a general control test, an application control
test, or a substantive audit test.
G = General control test
A = Application control test
S = Substantive audit test
____1.
140
____3.
____4.
____5.
____6.
____7.
____8.
____9.
A
A
G
141
S
A
G
S
G
G
G
PROBLEM/ESSAY:
82.
and
indicate how the weakness should be corrected.
A.
B.
at
account.
C.
D.
SOLUTION:
A.
computer
142
testing
and debugging programs. Moreover, formal authorization
of new accounts should be a part of the internal
control system.
C.