10 Questions
Observing clients' personnel in performing their duties is an example of testing the reliability of general controls.
True
Auditing through the computer requires less competence on the part of the auditor compared to auditing around the computer.
False
Integrated Test Facility (ITF) integrates the processing of test data with the actual processing of ordinary transactions without management being aware of the testing process.
True
Parallel Simulation requires the auditor to process fictitious transactions to the client's computer and compare it to the expected output.
False
Snapshot and Systems controls audit review files (SCARF) are examples of CAAT's for advanced computer systems.
True
Observing clients' personnel in performing their duties is the only method of testing the reliability of general controls.
False
Auditing through the computer is also known as the 'black box approach'.
True
The Integrated Test Facility (ITF) method requires management to be aware of the testing process.
False
CAAT's can only be used for auditing through the computer, not around it.
False
Snapshot and Systems controls audit review files (SCARF) are examples of CAAT's that can be used for advanced computer systems.
True
Assess your knowledge of testing controls in a CIS environment with this quiz! Learn about the different methods used to test general controls, including observing personnel and inspecting program documentation. Test your understanding of application controls and their importance in ensuring reliable output. This quiz is perfect for anyone looking to improve their understanding of controls testing in a CIS environment.
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