Question 1

Explain input controls.

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Question 2

Output controls ensure that output is not lost, misdirected, or corrupted and that privacy is not violated. What are some output exposures or situations where output is at risk?

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Question 3

Give one example of an error that is detected by a check digit control.

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Question 4

Explain the three methods used to correct errors in data entry.

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Question 5

If input and processing controls are adequate, why are output controls needed?

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Question 6

Describe two types of transposition errors.

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Question 7

The presence of an audit trail is critical to the integrity of the accounting information system. Discuss three of the techniques used to preserve the audit trail.

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Question 8

Define each of the following input controls and give an example of how they may be used:a. Missing data check
b. Numeric/alphabetic data check
c. Limit check
d. Range check
e. Reasonableness check
f. Validity check

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Question 9

What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

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Question 10

Name four input controls and describe what they test?

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Question 11

Classify each of the following as a field, record, or file interrogation:a. Limit check 
b. Validity check 
c. Version check 
d. Missing data check 
e. Sign checks 
f. Expiration date check 
g. Numeric-alphabetic data check
h. Sequence check 
i. Zero-value check 
j. Header label check 
k. Range check 
l. Reasonableness check

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Question 12

Discuss the three categories of input of input controls.

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Question 13

Name three types of transcription errors.

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Question 14

What control issue is related to reentering corrected error records into a batch processing system? What are the two methods for doing this?

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Question 15

A __________________________ fraud affects a large number of victims but the harm to each appears to be very small.

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Question 16

After data is entered into the system, it is processed. Processing control exists to make sure that the correct things happen during processing. Discuss processing controls.

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Question 17

If all of the inputs have been validated before processing, then what purpose do run-to-run controls serve?

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Question 18

Auditors do not rely on detailed knowledge of the application's internal logic when they use the __________________________ approach to auditing computer applications.

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Question 19

Describe parallel simulation.

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Question 20

Describe and contrast the test data method with the integrated test facility.

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Quiz 7: Computer Assisted Audit Tools and Techniques