Match eight of the terms (a-n) with the definitions provided below (1-8):
a. Application controls
b. Auditing around the computer
c. Auditing through the computer
d. Error listing
e. General controls
f. Generalized audit software
g. Hardware controls
h. Input controls
i. Output controls
j. Parallel simulation
k. Parallel testing
l. Pilot testing
m. Processing controls
n. Test data approach
________ 1. The new and old systems operate simultaneously in all locations.
________ 2. Controls that relate to all parts of the IT system.
________ 3. Involves the use of a computer program written by the auditor that replicates some part of a client's application system.
________ 4. A method of auditing IT systems which uses data created by the auditor to determine whether the client's computer program can correctly process valid and invalid transactions.
________ 5. Controls such as review of data for reasonableness, designed to assure that data generated by the computer is valid, accurate, complete, and distributed only to authorized people.
________ 6. Controls that apply to processing of transactions.
________ 7. A new system is implemented in one part of the organization while other locations continue to rely on the old system.
________ 8. Controls such as proper authorization of documents, check digits, and adequate documentation, designed to assure that the information to be processed by the computer is authorized, complete, and accurate.
Correct Answer:
Verified
2. e
...
View Answer
Unlock this answer now
Get Access to more Verified Answers free of charge
Q63: The auditor's objective in determining whether the
Q86: An auditor who is testing IT controls
Q88: One common use of generalized audit software
Q90: General controls may include firewalls which are
Q91: When auditing client's using database management systems
Q94: When performing a parallel simulation the auditor
Q97: The objective of the computer audit technique
Q101: Describe three computer auditing techniques available to
Q102: Discuss the advantages and benefits of using
Q132: A database management system
A) allows clients to
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