Question Details

ACC 403
QUIZ 6
 
An internal control deficiency occurs when computer personnel:
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The most important output control is:
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When the client changes the computer software:
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A ________ is responsible for controlling the use of computer programs, transaction files and other computer records and documentation and releases them to the operators only when authorized.
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The approach to auditing where the auditor does not test automated controls to reduce assessed control risk is called:
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In an IT system, automated equipment controls or hardware controls are designed to:
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Which of the following tests determines that every field in a record has been completed?
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The audit approach in which the auditor runs his or her own program on a controlled basis to verify the client's data recorded in a machine language is:
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One of the unique risks of protecting hardware and data is:
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A database management system:
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Auditors:
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A control that relates to all parts of the IT system is called a(n):
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Controls which are built in by the manufacturer to detect equipment failure are called:
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Which of the following is a component of general controls?
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Programmers should be allowed access to:
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A system walkthrough is primarily used to help the auditor:
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The reliance the auditor places on substantive tests in relation to the reliance placed on internal control varies in a relationship that is ordinarily:
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The document that details the specific audit procedures for each type of test is the:
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Collectively, procedures performed to obtain an understanding of the entity and its environment, including internal controls, represent the auditor's:
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If tests of controls support the control risk assessment, then ________ in the audit risk model is increased.
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Which of the following audit tests is usually the least costly to perform?
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If no material differences are found using analytical procedures and the auditor concludes that misstatements are not likely to have occurred:
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Transaction related audit objectives would most likely be performed in which phase of the audit process?
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Many auditors perform extensive analytical procedures on audits because:
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Tests of controls are directed toward the control's:
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The purpose of tests of controls is to provide reasonable assurance that the:
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The primary emphasis in most tests of details of balances is on the:
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Analytical procedures must be performed in:
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Which of the following further audit procedures are used to determine whether all six transaction-related audit objectives have been achieved for each class of transactions?
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When the auditor has completed the tests of details of balances and enters phase 4 of the audit process, she must still perform audit procedures for which of the following?
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