Presented below is a list of terms relating to accounting information systems,followed by definitions of those terms.
Required: Match the letter next to each definition with the appropriate term.Each answer will be used only once.
________ 1.Mapping
________ 2.Compliance testing
________ 3.Extended records
________ 4.Substantive testing
________ 5.Interim audit
________ 6.Snapshot
________ 7.Parallel simulation
________ 8.Audit software
________ 9.Desk checking
________10.Tracing
A.Modification of programs to collect and store additional data of audit interest
B.Computer programs that permit the computer to be used as an auditing tool
C.Special software that is used to monitor the executing of a program
D.The first stage of a financial statement audit which has the objective of establishing the degree to which the internal control system can be relied upon
E.Provides a detailed audit trail of the instructions executed during a program's operation
F.Modification of programs to output data of audit interest
G.Direct verification of balances contained in financial statements
H.The auditor manually processes test or real data through the logic of a computer program
I.Testing to confirm the existence,assess the effectiveness,and check the continuity of operation of internal controls
J.The processing of real data through audit programs,with the simulated output and the regular output compared for control purposes
Correct Answer:
Verified
View Answer
Unlock this answer now
Get Access to more Verified Answers free of charge
Q106: An audit that examines the controls governing
Q107: An IT governance framework such as _
Q108: Listed below are five examples of auditing
Q109: _ provides assurances relating to the effectiveness
Q110: IT governance has the objective of enhancing
Q112: Which of the following controls would not
Q113: Below are listed four procedures typically performed
Q114: _ is the most recent certification programs
Q115: Risks associated with implementing new technologies include
A)
Q116: _ models are used to evaluate an
Unlock this Answer For Free Now!
View this answer and more for free by performing one of the following actions
Scan the QR code to install the App and get 2 free unlocks
Unlock quizzes for free by uploading documents