Question Details

ACC 403 QUIZ 6
•	Question 1 
An internal control deficiency occurs when computer personnel:

			
•	Question 2 
The most important output control is:

			
•	Question 3 
When the client changes the computer software:

			
•	Question 4 
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.

			
•	Question 5 
The approach to auditing where the auditor does not test automated controls to reduce assessed control risk is called:

			
•	Question 6 
	In an IT system, automated equipment controls or hardware controls are designed to:

			
•	Question 7 
Which of the following tests determines that every field in a record has been completed?

			
•	Question 8 
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:

			
•	Question 9 
One of the unique risks of protecting hardware and data is:

			
•	Question 10 
A database management system:

			
•	Question 11 
Auditors:

			
•	Question 12 
A control that relates to all parts of the IT system is called a(n):

			
•	Question 13 
Controls which are built in by the manufacturer to detect equipment failure are called:

			
•	Question 14 
Which of the following is a component of general controls?

			
•	Question 15 
Programmers should be allowed access to:

			
•	Question 16 
	A system walkthrough is primarily used to help the auditor:

			
•	Question 17 
The reliance the auditor places on substantive tests in relation to the reliance placed on internal control varies in a relationship that is ordinarily:

			
•	Question 18 
The document that details the specific audit procedures for each type of test is the:

			
•	Question 19 
Collectively, procedures performed to obtain an understanding of the entity and its environment, including internal controls, represent the auditor's:

			
•	Question 20 
If tests of controls support the control risk assessment, then ________ in the audit risk model is increased.

			
•	Question 21 
Which of the following audit tests is usually the least costly to perform?

			
•	Question 22 
If no material differences are found using analytical procedures and the auditor concludes that misstatements are not likely to have occurred:

			
•	Question 23 
Transaction related audit objectives would most likely be performed in which phase of the audit process?

			
•	Question 24 
Many auditors perform extensive analytical procedures on audits because:

			
•	Question 25 
Tests of controls are directed toward the control's:

			
•	Question 26 
The purpose of tests of controls is to provide reasonable assurance that the:

			
•	Question 27 
The primary emphasis in most tests of details of balances is on the:
.
			
•	Question 28 
Analytical procedures must be performed in:

			
•	Question 29 
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?

			
•	Question 30 
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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