The following questions concern auditing complex IT systems. Choose the best response.
a. Which of the following client IT systems generally can be audited without examining or directly testing the computer programs of the system?
(1) A system that performs relatively uncomplicated processes and produces detailed output.
(2) A system that affects a number of essential master files and produces limited output.
(3) A system that updates a few essential master files and produces no printed output other than final balances.
(4) A system that does relatively complicated processing and produces little detailed output.
b. Your client’s sales application ensures that all credit sales transactions in the sales journal have an assigned bill of lading number; however, the system does not ensure that all bill of lading numbers have an assigned sales invoice number. Your company may have a control deficiency related to the
(1) occurrence of sales transactions.
(2) accuracy of sales transactions.
(3) completeness of sales transactions.
(4) completeness of the cash balance.
c. Before processing, the system validates the sequence of items to identify any breaks in sequence of input documents. This automated control is primarily designed to ensure the
(1) accuracy of input.
(2) authorization of data entry.
(3) completeness of input.
(4) restriction of duplicate entries.
d. An auditor will use the test data approach to obtain certain assurances with respect to the
(1) input data.
(2) machine capacity.
(3) procedures contained within the program.
(4) degree of data entry accuracy.
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