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Auditing in CIS Environment ACC63-401A

Information Technology Auditing and Assurance Multiple Choice Questions

Submitted to: Atty. Zander J. Plaza, CPA Prepared by: GROUP IV Leader: RED, Sunshine S. Members: ENRIQUEZ, Jayson ESCOBEDO, Xybelle NARVAEZ. Juana Marie PAZ, Gene Kelly RENIVA, Leandra ROMANA, Fatima Bianca

ULAYE, Vanessa

Information Technology Auditing and Assurance PRTC Multiple Choice Questions 1. A compiler is a. a procedure oriented language b. a machine that translates the assembler program to machine language c. a program that converts procedure oriented language to machine language d. a program that translates symbolic language to machine language 2. In auditing through the computer, actual client data is used with: a. Integrated test facility b. The test data approach c. Parallel simulation d. An expert system 3. What type of computer-based system is characterized by data that are assembled from more than one location and records that are updated immediately? a. Microcomputer system b. Minicomputer system c. Batch processing system d. Online real-time system
4. All activities related to a particular application in a manual system are recorded in

a journal. The name of the corresponding item in a computerized system is a a. master file b. transaction file c. year-to-date file d. current balance file
5. In a computerized system, procedure or problem-oriented language is converted

to machine language through an: a. interpreter b. verifier c. compiler d. converter

6. A control to verify whether the peso amounts for all debits and credits for

incoming transactions are posted to a receivables master file is the: a. generation number check b. master reference check

c. hash total d. control total

7. Which of the following input validation routines is not likely to be appropriate in a

real time operation? a. Field check b. Sequence check c. Redundant data check d. Reasonableness check 8. An auditor would most likely be concerned with which of the following controls in a distributed data processing system? a. Hardware controls b. Systems documentation controls c. Access controls d. Disaster recovery controls
9. A customer erroneously ordered item no. 86321 rather than item no. 83621.

When this order is processed, the vendors EDP department would identify the error with what type of control? a. Key verifying b. Self-checking digit c. Batch total d. Item inspection 10. An online access control that checks whether the users number is authorized to initiate a specific type of transaction or inquiry is referred to as: a. Password b. Compatibility test c. Limit check d. Reasonableness test