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ACC 112 -Aud. in a CIS env't output

accountancy (St. Paul University Manila)

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ACC 112 – AUDITING IN A CIS ENVIRONMENT

Name: Jeffrey A. Arcena

Multiple Choice. Highlight the correct answer.

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1. CIS has a several significant effects on an organization. Which of the following would not
be important from an auditing perspective?
a. organizational changes
b. the visibility of information
c. the potential for material misstatement
d. None of the above; they are all important

2. Which statement is incorrect when auditing in a CIS environment?

a. A CIS environment exists when a computer of any type or size is involved in the processing
entity of financial information of significance to the audit, whether that computer is operated
by the entity or by a third party.
b. The auditor should consider how a CIS environment affects the audit.
c. The use of a computer changes the processing, storage and communication of financial
information and may affect the accounting and internal control systems employed by the
entity
d. A CIS environment changes the overall objective and scope of an adult.

3. An important characteristics of CIS is uniformity of processing. Therefore, a risk exists that:

a. Auditors will not be able to access data quickly
b. Auditors will not be able to determine if data is processed consistently.
c. Erroneous processing can result in the accumulation of a great number of misstatements in
a short period of time.
d. All of the above.

4. Which of the following is not a benefit of using IT based controls?

a. Ability to process large volumes of transactions.
b. Ability to replace manual controls with computer-based controls.
c. Reduction in misstatements due to consistent processing of transactions.
d. Over-reliance on computer generated reports.

5. The characteristics that distinguish computer processing from manual processing include the
following:
1) Computer processing uniformly subjects like transactions to the same instructions.
2) Computer systems always ensure that complete transaction trails useful for audit
purposes are preserved for indefinite periods.
3) Computer processing virtually eliminates the occurrence of clerical errors
normally associated with manual processing.
4) Controls procedures as to segregation of functions may no longer be necessary
in computer environment.
a. All of the above statements are true.
b. Only statements (2) and (4) are true.
c. Only statements (1) and (3) are true.
d. All of the above statements are false.

6. Which of the following is not risk specific to CIS environments?

a. reliance on the functioning capabilities of hardware and software.
b. increased human involvement.
c. loss of data due to insufficient backup.
d. unauthorized access.

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7. Which of the following is not a risk in a computerized information system (CIS)

a. need of CIS experienced staff.
b. separation of CIS duties from accounting functions.
c. improved audit trail.
d. hardware and data vulnerability.

8. Which of the following statements is not correct?

a. The overall objective and scope of an audit do not change in a CIS environment.
b. When computers or CIS are introduced, the basic concept of evidence accumulation
remains the same
c. Most CIS rely extensively on the same type of procedures for control that are used in the
manual processing system.
d. The specific methods appropriate for implementing the basic auditing concepts do not
change, as the systems become more complex.

9. The used of CIS will least likely affect the:

a. The procedures followed by the auditor in obtaining a sufficient understanding of the
accounting and internal control system.
b. The auditor's specific audits objectives.
c. The consideration of inherent risk and control risk through which the auditor arrives at the
risk assessment.
d. The auditor's design and performance of test of control and substantive procedures
appropriate to meet the audit objective.

10. Which of the following is unique to CIS?

a. Error Listing.
b. Flowchart
c. Questionnaires.
d. Pre-numbered documents.

11. Where computer processing is used in significant accounting applications, internal control
procedures maybe defined by classifying control procedures into two types: general and
a. Administrative
b. Specific
c. Application
d. Authorization

12. The control which relates to all parts of the CIS is called a(n)
a. System control
b. General Control
c. Applications control
d. Universal Control

13. Controls which apply to specific use of system are called:

a. System controls
b. General Controls
c. Applications controls
d. User Controls

14. Some CIS control procedures relate to all CIS activities (general controls) and some relate to
specific task (application controls). General Controls include
a. Controls designed to ascertain that all data submitted to CIS for processing have been
properly authorized.
b. Controls that relate to the correction and resubmission of data that were initially incorrect.
c. Controls for documenting and approving programs and changes to programs.
d. Controls designed to assure the accuracy of the processing results.

15. Which of the following statements is correct?

a. Auditor should evaluate application controls before evaluating general controls.
b. Auditor should evaluate application controls and general controls simultaneously.
c. Auditor should evaluate general controls before evaluating application controls.

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d. None of these statements is correct.

16. Which of the following is the component of general controls?

a. processing controls
b. output controls
c. back-up and contingency planning
d. input controls

17. Which of the following is least likely to be a general control over computer activities?
a. Procedures for developing new programs and systems.
b. Requirements for system documentation.
c. An access control.
d. A control total.

18. Which of the following is an example of general control?

a. Input validation checks.
b. Control total.
c. Operations manual.
d. Generalized audit software.

19. Which of the following is not a general control?

a. The plan of organization and operation of CIS activity
b. Procedures for documenting, reviewing, and approving systems and program.
c. Processing controls.
d. Hardware controls.

20. Which of the following activities would most likely be performed in the CIS department?
a. Initiation to changes to master records.
b. Conversion of information to machine readable form.
c. Correction of transactional errors.
d. Initiation of changes to existing application.

21. Which of the following IT duties should be separated from the others?
a. Systems development
b. Operations
c. IT management
d. All of the above should be separated

22. For control purposes, which of the following should be organizationally segregated from the
computer operations functions?
a. Data conversion
b. Systems development
c. Minor maintenance according to a schedule
d. Processing of data

23. Which of the following computer related employees should not be allowed access to program
listings of application programs?
a. The systems analyst.
b. The programmer.
c. The operator
d. The librarian.

24. Which of the following statements about general controls is not correct?
a. Backup and disaster recover plans should identify alternative hardware to process
company data.
b. Successful IT development efforts require the involvement of IT and non-IT personnel.
c. The chief information officer should report to senior management and the board.
d. Programmers should have access to computer operations to aid users in the resolving
problems.

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25. Where computers are used, the effectiveness of internal control depends, in part, upon
whether the organizational structure include any incompatible combinations. Such a
combination would exist when there is no separation of the duties between
a. Documentation librarian and manager of programming
b. Programming and computer operator
c. Systems analyst and programmer
d. Processing control clerk and keypunch supervisor.

26. Which of the following is a general control that would most likely assist an entity whose system
analyst left the entity in the middle of a major project?
a. Grandfather-father-son record retention
b. Data encryption
c. Systems documentation.
d. Check digit verification.

27. Internal control is ineffective when computer department personnel

a. Participate in computer software acquisition decision.
b. Design documentation for computerized systems.
c. Originate changes in master files.
d. Provide physical security for program files.

28. An example of an access control is a:

a. Check digit
b. Password
c. Test facility
d. Read only memory

29. Access Control in an on-line CIS can best be provided in most circumstances by
a. An adequate librarianship function controlling access to files.
b. A label affixed to the outside of a file medium holder that identifies the contents.
c. Batch processing of all input through a centralized, well-guarded facility.
d. User and terminal identification controls, such as passwords.

30. Controls which are built in by the manufacturer to detect equipment failure are called:
a. input controls
b. data integrity controls
c. hardware controls
d. manufacturer's control

31. In a CIS environment, automated equipment controls or hardware controls are designed to:
a. correct errors in the computer programs.
b. monitor and detect errors in source documents.
c. detect and control errors arising from the use of equipment.
d. arrange data in a logical sequential manner for processing purposes.

32. To determine that the user ID and password controls are functioning, an auditor would most
likely:
a. test the system by attempting to sign on using invalid user identification and passwords.
b. write a computer program that simulates the logic of the client's access control software.
c. extract a random sample of processed transaction and ensure that the transaction were
appropriately authorized.
d. examine statements signed by employees stating that they have not divulged their user
identifications and passwords to any other person.

33. Adequate control over access to data processing is required to

a. Deter improper use or manipulation of data files and programs.
b. Ensure that only console operators have access to program documentation.
c. Minimize the need for backup data files.
d. Ensure that hardware controls are operating effectively and as designed by the computer
manufacturer.

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34. The management of XYZ Co. suspect that someone is tampering with pay rates by entering
changes through the Co's remote terminals located in the factory. The method XYZ co. should
implement to protect the system from these unauthorized alterations to the system's file is
a. Batch totals
b. Checkpoint recovery
c. Passwords
d. Record count

35. Passwords for microcomputer software programs are designed to prevent:

a. Inaccurate processing of data.
b. Unauthorized access to the computer.
c. Incomplete updating of data files.
d. Unauthorized use of the software.

36. The possibility of losing a large amount of information stored in computer files most
a. Back-up files
b. Check digits
c. Completeness test
d. Conversion verification

37. Which of the following controls most likely would assure that an entity can reconstruct its
financial records?
a. Hardware controls are built into the computer by the computer manufacturer.
b. Backup diskettes or tapes of files are stored away from originals.
c. Personnel who are independent of data input perform parallel simulations.
d. System flowcharts provide accurate descriptions of input and output operations.

38. Unauthorized alteration of on-line records can be prevented by employing:

a. Key verification
b. Computer sequence checks
c. Computer matching
d. Data base access controls

39. XYZ company updates its accounts receivable master file weekly and retains the master files
and corresponding update transactions for the most recent 2-week period. The purpose of this
practice is to
a. Verify run-to-run control totals for receivables.
b. Match internal labels to avoid writing on the wrong volume.
c. Permit reconstruction of the master file if needed.
d. Validate groups of update transactions for each

40. Which of the following is not a general control?

a. separation of duties
b. systems development
c. output controls
d. hardware controls

41. General controls include all of the following except:

a. systems development
b. online security
c. check digit
d. hardware controls

42. Which of the following is not a general control?

a. computer performed validation tests of input accuracy
b. equipment failure causes error messages on monitor
c. separation of duties between programmer and operators
d. adequate program run instructions for operations for operating the computer

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43. Controls which are designed to assure that the information processed by the computer is
authorized, complete, and accurate are called
a. Input controls
b. Output controls
c. Processing controls
d. General controls

44. Which of the following statements related to application control is correct?

a. Application controls relate to various aspects of the CIS operation including software
acquisition and the processing of transactions.
b. Application controls relate to various aspects of the CIS operation including physical
security and processing of transaction in various cycle.
c. Application controls relate to all aspects of the CIS operation.
d. Application controls relate to the processing of individual transactions.

45. Which of the following is not an example of an applications control?

a. Back-up of data to a remote site for data security.
b. There is preprocessing authorization of the sales transactions.
c. There are reasonableness tests for the unit selling price of a sale.
d. After processing, all sales transactions are reviewed by the sales department.

46. Which of the following is not an example of an application control?

a. an equipment failure causes an error message on the monitor.
b. There is a pre-processing authorization of the sales transactions.
c. There are reasonableness test for the unit-selling price of a sale.
d. After processing, all sales transactions are reviewed by the sales department.

47. Which of the following is not a processing control?

a. control risk
b. reasonable test
c. check digits
d. control total

48. When CIS programs or files can be accessed from terminals, users should be required to enter
a(n)
a. Parity check.
b. Person identification code.
c. Self-diagnosis test.
d. Echo check.

49. Which of the following is an example of a check digit?

a. An agreement of the total number of employees to the total number of checks printed by
the computer.
b. An algebraically determined number produced by the other digits of the employee number.
c. A logic test that ensures all employee numbers are nine digits.
d. A limit check that an employee's hours do not exceed 50 hours per work week.

50. The completeness of computer-generated sales figures can be tested by comparing the
number of items listed on the daily sales report with the number of items bills on the actual
invoices. This process uses
a. Check digits.
b. Validity tests.
c. Control totals
d. Process tracing data

51. A company's labor distribution report requires extensive corrections each month because of
labor hours charged to inactive jobs. Which of the following data processing input controls
appears to be missing?
a. Completeness test.
b. Validity test.
c. Limit test.

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d. Control total.

52. When an on-line, real-time (OLRT) system is in use, control over input data can be
strengthened by
a. Providing for the separation of duties between key punching and error liting operations.
b. Attaching plastic file protection rings to reels of magnetic tape before new data can be
entered on the file.
c. Preparing batch totals to provide assurance that file updates are made for the entire input.
d. Making a validity check of an identification number before a user can obtain access to the
computer files.

53. A company uses the account code 669 for maintenance expense. However, one of the
company clerks often codes maintenance expense as 996. This highest account code in the
system is 750. What would be the best internal control check to build into the company's
computer program to detect this error?
a. A check for this types of error would have to be made before the information was
transmitted to the IT department.
b. Batch total.
c. Sequence check.
d. Valid-code test.

54. Which of the following is not an application control?

a. Processing authorization of sales transactions
b. Reasonableness test for unit selling price of sale.
c. Post-processing review of sales transactions by the sales department.
d. Separation of duties between computer programmers and operators.

55. Which of the following is correct?

a. Check digits should be used for all data codes.
b. Check digits are always placed at the end of a data code.
c. Check digits do not affect processing efficiency.
d. Check digits are designed to detect transcription errors.

56. A clerk inadvertently entered an account number 12368 rather than account number 12638. In
processing this transaction, the error would be detected with which of the following controls?
a. Batch Total
b. Key verifying
c. Self-checking digit
d. An internal consistency check

57. Total of amounts in computer-record data fields, which are NOT usually added but are used
only for data processing control purposes are called.
a. Record totals
b. Hash totals
c. Processing data totals
d. Field totals

58. If a control total were to be computed on each of the following data items, which would best be
identified as a hash total for a payroll CIS application?
a. Net pay
b. Hours worked.
c. Department numbers.
d. Total debits and total credits.

59. In updating a computerized accounts receivable file, which one of the following would be used
as a batch control to verify the accuracy of the posting of cash receipts remittances?
a. The sum of the cash deposits plus the discounts less the sales returns.
b. The sum of the cash deposits.
c. The sum of the cash deposits less the discounts taken by customers.
d. the sum pf the cash deposits plus the discounts taken by customers.

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60. Which statemen is NOT correct? The goal of batch controls is to ensure that during processing
a. transactions are not omitted.
b. transactions are processed more than once
c. transactions are not added.
d. an audit trails is created.

61. An example of a hash total is

a. total payroll checks - P12,315.
b. total number of employees - 10.
c. sum of the social security numbers - 12,555,437,251.
d. none of the above.

62. The employee entered "40" in the "hours worked per day" field. Which check would detect this
unintentional error?
a. numeric/alphabetic check
b. limit check
c. sign check
d. missing data check

63. Output controls need to be designed for which of the following data integrity objectives?
a. accurate
b. distributed only to authorized people.
c. complete
d. used appropriately by management

64. Output controls need to be designed for which of the following data integrity objectives?
a. detecting errors after the processing is completed
b. preventing errors before the processing is completed
c. detecting error in the general ledger adjustment process
d. preventing errors in separation of duties for CIS personnel

65. An unauthorized employee took computer printouts from output bins accessible to all
employees. A control which would have prevented this occurrence is
a. A storage/retention control.
b. An output review control.
c. A spooler file control.
d. A report distribution control.

66. The most important output control is

a. Distribution control, which assures that only authorized personnel receive the reports
generated by the system.
b. Review of the data for reasonableness by someone who knows what the output should
look like.
c. Control totals, which are used to verify that the computer's results are correct.
d. Logic tests, which verify that no mistakes were made in processing.

67. Which of the following is not an application control?

a. Processing controls
b. Hardware controls
c. Output controls
d. Input controls

68. Which of the following is likely to be of least importance to an auditor is considering the interna
control in a company with computer processing?
a. The segregation of duties within the computer center.
b. The control over source documents.
c. The documentation maintained for accounting applications.
d. The cost/benefit of data processing operations.

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69. Controls over output are not designed to assure that data generated by the computer are.
a. Accurate
b. Distributed only to authorized people
c. Complete
d. Relevant

70. Most auditors evaluate applications and general controls in what manner?
a. Most auditors evaluate applications and general controls simultaneously.
b. Most auditors evaluate the effectiveness of general controls before evaluating application
controls.
c. Most auditors evaluate the effectiveness of applications controls before evaluating general
controls.
d. Most auditors evaluate application and general controls only if they do not intend to rely on
systems controls.

71. In their consideration of a client's CIS controls, the auditors will encounter general controls and
application controls. Which of the following is an application controls?
a. The operations manual
b. Hash total.
c. Systems documentation.
d. Control over program changes.

72. Which of the following is not a general control?

a. Reasonableness test for unit selling price of a sale.
b. Equipment failure causes error messages on monitor.
c. Separation of duties between programmer and operators.
d. Adequate program run instructions for operating the computer.

73. It involves application of auditing procedures using the computer as an audit tool. This includes
computer programs and data the auditor uses as part of the audit procedures to process data
of audit significance contained in an entity's information systems.
a. test data approach
b. computer assisted audit techniques
c. generalized audit software
d. auditing around the computer

74. The process of assessing control risk considering only non IT controls is known as?
a. integrated test facility
b. the test data approach
c. auditing around the computer.
d. generalized audit software.

75. When auditing "around" the computer, the independent auditor focuses solely upon the source
documents and
a. Test data
b. CIS processing
c. Compliance techniques
d. CIS output

76. Which of the following CIS generally can be audited without examining or directly testing the
computer programs of the system?
a. A system that performs relatively uncomplicated processes and procedures detail output
b. A system that affects a number of essential master files and produces no a limited output
c. A system that updates a few essential master files and produces no printed output other
than final balances.
d. A system that uses an on-line real-time processing feature.

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77. When the client uses a computer by the auditor chooses to use only the non-IT segment of
internal control to asses control risk, it is referred to as auditing around the computer. Which
one of the following conditions need not be present in order to audit around the computer?
a. Computer programs must be available in English
b. The source documents must be available in a non-machine language.
c. The documents must be filled in a manner that makes it possible to locate them.
d. The output must be listed in sufficient detail to enable the auditor to trace individual
transactions.

78. Which of the following is not a characteristics of a batch-processed computer system?

a. The production of numerous printouts.
b. Keypunching of transactions, followed by machine processing.
c. The posting is a transaction, as it occurs, to several files, without intermediate printouts.
d. The collection of like transactions that are sorted and processed sequentially against a
master file.

79. Which of the following procedures is an example of auditing "around" the computer?
a. The auditor traces adding machine tapes of sales order batch totals to a computer printout
of the sales journal.
b. The auditor develops a set of hypothetical sales transactions and, using the client's
computer program, enters the transactions into the system and observes the processing
flow.
c. The auditor enters hypothetical transactions into the client's processing system during
client processing of live" data.
d. The auditor observes client personnel as they process the biweekly payroll. The auditor is
primarily concerned with the computer rejection of data that fails to meet reasonable limits.

80. A disadvantage of auditing around the computer is that it

a. Permits no direct assessment of actual processing.
b. Requires highly skilled auditors.
c. Demand intensive use of machine resources.
d. Interact actively with auditee applications.

81. Auditing by testing the input and output of an IT system instead of the computer program itself
will
a. Not detect program errors which do not show up in the output sampled.
b. Detect all program errors, regardless of the nature of the output.
c. Provide the auditor with the same type of evidence.
d. Not provide the auditor with confidence in the results of the auditing procedures.

82. Which of the following is NOT a common type of white box approach?
a. test data
b. auditing around the computer
c. integrated test facility
d. parallel simulation

83. Compliance testing of an advanced CIS a.

a. Can be performed using only actual transactions since testing of simulated transactions is
of no consequence
b. Can be performed using actual transactions or simulated transactions
c. Is impractical since many procedures within the CIS activity leave no visible evidence of
having been performed
d. Is inadvisable because it may distort the evidence in master files

84. Which of the following best describes the test data approach?
a. auditors process their own test data using the client's computer system and application
program
b. auditors process their own test data using their own computers that simulate the client's
computer system
c. auditors use auditor-controlled software to do the same operations that the client's software
does, using the same data files

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d. auditors use client-controlled software to do the same operations that the client's software
does, using auditor created data files.

85. When auditing a computerized system, an auditor may use the test data approach as an audit
tool. This technique,
a. Is more applicable to independent audits than internal audits.
b. Involves introducing simulated transactions into the client's actual application programs.
c. Is a commonly used audit technique for auditing around the computer
d. Should not involve the actual application programs the client uses throughout the year,
since use of the actual programs would contaminate the client's accounting data.

86. Creating simulated transactions that are processed through a system to generate results that
are compared with predetermined results, is an auditing procedure referred to as
a. Program checking
b. Use of test data
c. Completing outstanding jobs.
d. Parallel simulation

87. An auditor estimates that 10,000 checks were issued during the accounting period. If a
computer application control which performs a limit check for each check request is to be
subjected to the auditor's test data approach, the sample should include
a. Approximately 1000 test items
b. A number of test items determined by the auditor to be sufficient under the circumstances
c. A number of test items determined by the auditor's reference to the appropriate sampling
tables
d. One transaction

88. An integrated test facility (ITF) would be appropriate when the auditor needs to
a. Trace a complex tragic path through an application system.
b. Verify processing accuracy concurrently with processing.
c. Monitor transactions in an application system continuously.
d. Verify load module integrity for production programs.

89. The auditor's objective to determine whether the client's computer programs can correctly
handle valid and invalid transactions as they arise is accomplished through the
a. Test data approach
b. Generalized audit software approach.
c. Microcomputer-aided auditing approach.
d. Generally accepted auditing standards.

90. When an auditor tests a computerized accounting system, which of the following is true of the
test data approach?
a. Several transactions of each type must be tested
b. Test data must consist of all possible valid and invalid conditions
c. The program tested is different from the program used throughout the year by the client
d. Test data should include data that the client's system should accept or reject

91. Which of the following statements is not true to the test data approach when testing a
computerized accounting system?
a. The test needs to consist of only those valid and invalid conditions which interest the
auditor
b. Only one transaction of each type need be tested
c. The test data must consist of all possible valid and invalid conditions
d. Test data are processed by the client's computed programs under the auditor's control

92. In auditing through a computer, the test data method is used by auditors to test the
a. Accuracy of input
b. Validity of output
c. Procedures contained within the program
d. Normalcy of distribution of test data

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93. An auditor who is testing IT controls in a payroll system would most likely use test data that
contains condition such as
a. Time tickets with invalid job numbers
b. Overtime not approved by supervisors
c. Deductions not authorized by employees
d. Payroll checks with authorized signatures

94. Which of the following computer-assisted auditing techniques allows fictitious and real
transactions to be processed together without client operating personnel being aware of the
testing process?
a. Parallel simulation.
b. Generalized audit software programming
c. Integrated test facility
d. Test data approach

95. A primary reason auditors are reluctant to use an ITF is that it requires them to
a. Reserve specific master file records and process them at regular intervals
b. Collect transaction and master file records in a separate file
c. Notify user personnel so that can make manual adjustments to output
d. Identify and reverse the fictitious entries to avoid contamination of master file

96. The audit approach in which the auditor runs his/her own program on a controlled basis in
order to verify the client's data recorded in a machine language is
a. The test data approach
b. The generalized audit software approach
c. The microcomputer-aided auditing approach
d. Called auditing around the computer

97. Which of the following methods of testing application controls utilizes a generalized audit
software package prepared by the auditors?
a. Parallel simulation
b. Integrated testing facility approach
c. Test data approach
d. Exception report tests

98. When performing a parallel simulation the auditor may use generalized audit software (GAS).
Which of the following is not seen as an advantage to using GAS?
a. Auditors can learn the software in a short period of time
b. Can be applied to a variety of client's after detailed customizations
c. Can be applied to a variety of client's with minimal adjustments to the software
d. Greatly accelerates audit testing over manual procedures

99. Which of the following is not one of the three categories of testing strategies when auditing
through the computer?
a. Pilot simulation
b. Parallel simulation
c. Test data approach
d. Embedded audit module

100. Which of the following computer-assisted auditing techniques inserts an audit module in the
client's application system to identify specific types of transaction?
a. parallel simulation testing
b. test data approach
c. embedded audit module
d. generalized audit software testing

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