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Exam 14: Auditing Information Technology

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Question 1

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A comprehensive ________ ________ can be established by collecting,in an extended record,supplementary data concerning processing not normally collected.

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Question 2

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Which of the following procedures uses only auditor-prepared test transactions?

A) The test data approach
B) Integrated test facility
C) Parallel simulation
D) Embedded audit routines

E) A) and B)
F) All of the above

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Question 3

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GAS has a long history of usage because public accounting firms developed it in the 1960s.

An audit of the computer service center is undertaken before any application audits to ensure the ________ ________ of the environment in which the application will function.

The phase of an information systems audit in which effort is placed on fact-finding in the areas selected for audit is the

Test data used in ITF are identified by special ________ and must be excluded from normal system outputs.

________ is for IS audit,control,assurance and/or security professionals.

The primary audit technique used in an information systems development audit is the review and testing of related ________.

When batch processing was the dominant method used in computerized data processing,the ________ approach provided an adequate audit.

Information technology is used to perform some audit work that otherwise would be done manually.The use of information technology by auditors is

________ is an open standard which provides "good practices" across a domain and process framework and presents activities in a manageable and logical structure.

CISA,CISM,and CGEIT are professional certifications in system security.

Which two information system auditing technologies are very similar?

An audit of an organization's computer service center is normally undertaken before any information system application audit.

A clear and obvious benefit is obtained from the ________ analysis capability provided by information technology.

ITF is the one universal auditing approach used in information system audits.

Using information technology in auditing reduces the time spent on clerical tasks and may improve the overall morale and productivity of auditors.

Presented below is a list of terms relating to accounting information systems, followed by definitions of those terms. Match the appropriate term with each definition. Each answer will be used only once.

Because resources are usually limited,not all applications can be audited each year.What factors should an internal or external auditor consider when deciding which applications to audit?

Below are listed four procedures typically performed during an audit of accounts payable: Audit procedures: a.Test the mathematical accuracy of the accounts payable subsidiary ledger. b.Select samples of vouchers to examine in detail. c.Determine whether cash discounts were properly applied. d.Stratify accounts by value. Required: Briefly state a generalized audit software technique that could be used to perform each procedure,assuming that the accounts payable application is computerized.