Auditing in a Computerized Environment Quiz

1. Lack of Visible Transaction Trails 2. Consistency of Performance 3. Ease of Access to data and Computer Programs 4. Concentration of Duties 5. Systems Generated Transactions 6. Vulnerability of Data and Program Storage Media

To obtain an understanding of the entity’s internal control system to be able to assess control risk and determine the nature, timing, and extent of tests to be performed.

General Controls are control policies and procedures that relate to the overall computer information system, including Organization Controls, Systems Development and Documentation Controls, and Access Controls.

<p>Organization Controls include clear assignment of authority and responsibility, segregation between CIS dept. and user dept., and segregation of duties within the CIS dept.</p> Signup and view all the answers

<p>To facilitate the use of program as well as changes that may be introduced to the system.</p> Signup and view all the answers

<p>Ease of Access to data and Computer Programs</p> Signup and view all the answers

<p>Assess control risk and determine the nature, timing and extent of tests to be performed</p> Signup and view all the answers

<p>Adequate security</p> Signup and view all the answers

<p>Overall computer information system</p> Signup and view all the answers

<p>Facilitate use of program as well as changes that may be introduced to the system</p> Signup and view all the answers

<p>Ease of Access to data and Computer Programs</p> Signup and view all the answers

<p>Overall computer information system</p> Signup and view all the answers

<p>To facilitate use of program as well as changes that may be introduced to system</p> Signup and view all the answers

<p>Obtain an understanding of the entity’s internal control system</p> Signup and view all the answers

<p>Segregation between CIS dept. and user dept.</p> Signup and view all the answers