Podcast
Questions and Answers
What should the auditor assess to protect the file from being read or changed?
What should the auditor assess to protect the file from being read or changed?
- Physical controls
- Output controls
- Segregation of duties
- Password controls (correct)
Which of the following is a key aspect of computer access controls?
Which of the following is a key aspect of computer access controls?
- Data encryption (correct)
- Physical controls
- Segregation of duties
- Output controls
Which control includes managing access to operating systems, networks, and databases?
Which control includes managing access to operating systems, networks, and databases?
- Access controls (correct)
- Segregation of duties
- Output controls
- Physical controls
What is an example of a physical control mentioned in the text for safeguarding assets?
What is an example of a physical control mentioned in the text for safeguarding assets?
Why is it important to segregate the general ledger and accounts payable from cash disbursements?
Why is it important to segregate the general ledger and accounts payable from cash disbursements?
Which control helps prevent inventory removal from the warehouse and adjustments to accounting records?
Which control helps prevent inventory removal from the warehouse and adjustments to accounting records?
What must the auditor do in addition to tests of controls to achieve audit objectives?
What must the auditor do in addition to tests of controls to achieve audit objectives?
What affects the nature and extent of substantive tests performed by the auditor?
What affects the nature and extent of substantive tests performed by the auditor?
What is required for the auditor to understand when performing substantive tests involving data extraction?
What is required for the auditor to understand when performing substantive tests involving data extraction?
What does the discussion presume the auditor is using for performing audit tests?
What does the discussion presume the auditor is using for performing audit tests?
What must the auditor verify before analyzing a file?
What must the auditor verify before analyzing a file?
Why is it important for auditors to understand file backup procedures?
Why is it important for auditors to understand file backup procedures?
What is the purpose of creating a dummy authorized employee file and a corresponding attendance file with both matching and non-matching records for testing?
What is the purpose of creating a dummy authorized employee file and a corresponding attendance file with both matching and non-matching records for testing?
Why is the integrity of standing data an important consideration during testing?
Why is the integrity of standing data an important consideration during testing?
What controls contribute to ensuring the integrity of the authorized employee file?
What controls contribute to ensuring the integrity of the authorized employee file?
In the context of testing physical controls, what is the role of process controls?
In the context of testing physical controls, what is the role of process controls?
How do process controls differ based on the level of computer technology in place?
How do process controls differ based on the level of computer technology in place?
What is the significance of restricted access to additions and deletions in the authorized employee file?
What is the significance of restricted access to additions and deletions in the authorized employee file?
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