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ACCOUNTANCY DEPARTMENT
COLUMBAN COLLEGE, INC
No. 1 Mt. Apo Street, East Tapinac
Olongapo City, Philippines

AY: 2018-2019, 1st Semester

Quiz in Auditing in CIS Environment

Last Name:______________________________Schedule :________________________________________

First Name:______________________________Professor :________________________________________

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. The auditor utilizes the services of the firm’s computer audit specialist assist in testing
controls over the electronic processing of customer remittances.

____2. In testing the sales processing set of controls, the auditor has designed a set of transactions
that include unauthorized sales prices, invalid customer numbers, and lack of credit
authorization.

____3. The auditor interviews the client’s information systems manager to clear exceptions detected
when the auditor reviewed data processing job descriptions for incompatible functions.

____4. The auditor confirmed a sample of customer accounts receivable to evaluate the correctness
of year-end balances in customer accounts.

____5. Using generalized audit software, the auditor reprocessed a sample of the client’s
weekly payroll and compared the resulting output with the client’s payroll summary for the same period.

____6. The auditor attempted to access the client’s computerized data files using the passwords of
terminated employees.

____7. By examining vendors’ invoices supporting debits to the account “Machinery and
Equipment,” the auditor was able to gain satisfaction as to the account balance at year end.

____8. The auditor examined authorizations and studied documentation relating to CBIS
modifications made by the client during the year under audit.

____9. The auditor examined and tested the client’s anti virus software for effectiveness.

____10. The auditor examined printouts from network monitoring software and observed data input
for proper functioning of protocol controls and data encryption.