Question 1

Various techniques can be used to control the input effort.Write a one-page essay discussing three techniques.

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Question 2

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 3

Describe two types of transposition error

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Question 4

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

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Question 5

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 6

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

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Question 7

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

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Question 8

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

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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

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 11

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 12

Describe parallel simulation.

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Question 13

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 14

What are the five major components of a GDIS?

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Question 15

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

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Question 16

Explain input controls.

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Question 17

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 18

Name four input controls and describe what they test

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Question 19

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 20

Name three types of transcription error.

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Quiz 7: Computer-Assisted Audit Tools and Techniques