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Multiple Choice Quiz
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1
Examples of general controls would include all of the following except:
A)Using effective passwords to prevent unauthorized users access to the accounting information system.
B)The use of the systems development life cycle approach for implementing new programs.
C)The use of check digits when inputting customer information.
D)The use of grandfather-father-son techniques of file reconstruction.
2
Which of the following is a correct statement with regard to the job responsibilities of individuals in an automated information processing environment?
A)Systems analysts prepare flowcharts and code the logic of the computer program.
B)Programmers prepare data for input by converting them from manual format into machine-readable format.
C)The control group maintains control over data files and programs used in processing transactions.
D)Computer operators oversee the operation of the computer for each accounting application system.
3
Which of the following input controls is primarily related to ensuring that all transactions are input and transactions are not input more than once?
A)Limits and reasonableness tests.
B)Check digits.
C)Batch totals.
D)Valid character tests.
4
Input controls provide reasonable assurance that all of the following objectives are achieved, except:
A)All transactions have been entered.
B)Transactions have been entered once and only once.
C)Transactions have been entered accurately.
D)Transactions have been entered in batches.
5
Which of the following procedures would not be effective in testing controls restricting access to specific computer programs and files?
A)Inquiring as to whether programs and files are restricted to authorized personnel.
B)Attempting to access programs and files through the client's computerized system.
C)Identifying whether the distribution of computer output is restricted to authorized personnel.
D)Reviewing the access log and identifying whether access to programs and files has been limited to authorized personnel.
6
One of the primary problems associated with end user computing is
A)Unauthorized access to programs and data.
B)Increased cost associated with appropriate separation of duties.
C)Increased risk of unauthorized changes to mainframe data.
D)Inappropriate use of the Internet.
7
Which of the following is not a difference that is introduced when an entity uses the computer in processing its transactions?
A)Audit teams must consider the existence and operating effectiveness of automated controls in their assessment of control risk.
B)Audit teams are not required to obtain an overall understanding of the entity's internal control in a computerized processing environment.
C)Audit teams can limit their tests of controls because random errors do not exist in a computerized processing environment.
D)Audit teams are not permitted to use inquiry and observation as a method of testing general controls in a computerized processing environment.
8
An audit team would use test data to test the effectiveness of
A)Input controls.
B)Program change controls.
C)Data backup and recovery controls.
D)System development controls.
9
Which of the following personnel is responsibility for preparing and entering data into an entity's accounting information system?
A)Programmers.
B)Data conversion operators.
C)Librarians.
D)Computer operators.
10
Which of the following controls involves manually calculating a mathematical total of a field prior to input and comparing that to a total of that field from transactions processed by the client's system?

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A)a.
B)b.
C)c.
D)d.





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