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Questions and Answers
Manual controls exercised by the user provide assurance that the system's output is complete, accurate, and authorized.
Manual controls exercised by the user provide assurance that the system's output is complete, accurate, and authorized.
True
The auditor should always prioritize reviewing application controls before general CIS controls.
The auditor should always prioritize reviewing application controls before general CIS controls.
False
Control over input, processing, and output in a CIS may only be carried out by CIS personnel.
Control over input, processing, and output in a CIS may only be carried out by CIS personnel.
False
Programmed control procedures are not essential for effective CIS application controls.
Programmed control procedures are not essential for effective CIS application controls.
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Computer-assisted audit techniques are mainly used for testing manual controls.
Computer-assisted audit techniques are mainly used for testing manual controls.
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Reconciliation procedures are not necessary when assessing the effectiveness of CIS application controls.
Reconciliation procedures are not necessary when assessing the effectiveness of CIS application controls.
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Anticipatory input control totals for gross pay are an example of manual controls exercised by the user over a computerized payroll system.
Anticipatory input control totals for gross pay are an example of manual controls exercised by the user over a computerized payroll system.
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Manual controls are typically less reliable than programmed control procedures in a CIS environment.
Manual controls are typically less reliable than programmed control procedures in a CIS environment.
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General CIS controls should always be reviewed after the application controls in an audit.
General CIS controls should always be reviewed after the application controls in an audit.
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Comparing payroll register amounts with prompt bank reconciliations is an example of programmed control procedures.
Comparing payroll register amounts with prompt bank reconciliations is an example of programmed control procedures.
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