CHAPTER 28  Segregation controls (3)

 Call back (3)

 MIS encompasses (3)  Data and procedural controls (3)
 Primary function of MIS  Physical security (2)
 Objective of MIS  Application controls (3)
 Value Added through improved MIS (5)  Input controls (3)
 Properties of an Effective MIS (7)  Programmed edit checks (10)
 Guidelines in designing MIS (9)  Processing controls (9)
 Key tasks in MIS Development (5)  File labels (2)
 Primary Categories of MIS (3)  Types of proof totals (3)
 LIS subsystems (4)  Output controls (10)
 Purchasing subsystems (6)  Types of fraud (6)
 Production subsystems (7)
 Marketing subsystems (8)
 Order processing subsystems (6) CHAPTER 31
 Financial subsystems (7)
 Major phases ofsystemsengagement (4)
 Personnel subsystems (8)
 Activities in system analysis (4)
 Other secondary subsystems (2)
 Accounting system info (7)
 Effective MIS will provide organization
 Data gathering methods (4)
with potential sources of improved
 Types of charts (12)
efficiency in ( 5)
 Data processing methods (3)
 Factors that should be considered in
assessing data processing alternatives
CHAPTER 29 (5)
 Systems proposal contains (7)
 Essential elements of AIS (6)
 Steps in designing acctg system (8)
 Characteristics of Effective MIS (6)
 Record system (4)
 Records that will (6)
 Tasks in systems devt and
 Points of difference (9)
implementation (13)
 Principles of AIS Design (6)
 Documentation should include (6)
 AR should provide info that will enable
 Conversion method (3)
mgt to (3)
 Systems review and maintenance is
 Procedures should (7)
done to (3)
 Classification of ledger accounts is
 Refinements and modifications may
affected by (4)
become necessary because of (5)
 Basic principles in assigning chart of
accounts (6)
 Principles in designing journal (5) CHAPTER 32
 Forms should be (7)
 Types of business application system(6)  Why audit of computers is necessary (6)
 Examples of DSS accounting (4)  Types of computer abuse (6)
 Artificial intelligence (3)  Objectives of IS audit (4)
 Data attributes (4)
 3 major factors affect the value of a
data item to an organization (3)
CHAPTER 30
 IS consume resources (4)
 Reasons why computers can cause  Disciplines (4)
problems (6)
 Classification of computer controls (2)
 General controls (5)
 Separate key functions (8)
 File security/software controls require
(5)
 Common type of built-in controls (8)
 CHAPTER 34
 Image of internal auditing (6)
 Code of ethics- 2 components
 Principles (4)
 Objectives of standards (4)
 Standards- 3classifications
 Attribute standards-issues (4)
 Areas of expertise of auditors (10)
 Internal audit engagement team should
have (4)

CHAPTER 35

 Types of inefficiency
 Scope of operational audit (3)
 Types of OA (3)
 Performance audits should include (2)
 Sources in evaluation criteria (4)
 Operational audit process (7)
 Planning phase (4)
