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1. UOP ACC 544 Week 6 Quiz (Auditing) NEW
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• Question 1 Which of the following statements most likely
represents a disadvantage for an entity that keeps
microcomputer-prepared data files rather than manually
prepared files?
• Question 2 A primary advantage of using generalized audit
packages in the audit of an advanced computer system is that it
enables the auditor to
• Question 3 Which of the following statements most likely
represents a disadvantage for an entity that keeps
microcomputer-prepared data files rather than manually
prepared files?
• Question 4 Which of the following client computer systems
generally can be audited without examining or directly testing
computer programs of the system?
• Question 5 An independent auditor studies and evaluates a
client's computer system. The auditor's study includes tests of
controls that might include which of the following?
• Question 6 If a CPA wishes to identify all checks written for
an amount over $1,000,000 that are included in a relational
database, a likely approach to obtaining the list would be
through a
• Question 7 Which of the following outcomes is a likely

2. benefit of information technology used for internal control?
• Question 8 An auditor may decide not to perform tests of
controls related to the computer portion of the client’s controls.
Which of the following would not be a valid reason for choosing
to omit tests of controls?
• Question 9 Which of the following is an advantage of using a
value-added network for EDI transactions?
• Question 10 Which of the following is an auditor’s client most
likely to use to perform queries requested by the auditor of a
relational database?
• Question 11 Which of the following are essential elements of
the audit trail in an electronic data interchange (EDI) system?
• Question 12 An auditor may use a "join" command in a
database query to combine
• Question 13 A CPA might find information on the structure of
relational database tables through which language interface?
• Question 14 Which of the following statements is correct
concerning internal control in an electronic data interchange
(EDI) system?
• Question 15 Which of the following is usually a benefit of
transmitting transactions in an electronic data interchange
(EDI) environment?
• Question 16 Which of the following is usually a benefit of
using electronic funds transfer for international cash
transactions?
• Question 17 In building an electronic data interchange (EDI)
system, what process is used to determine which elements in
the entity's computer system correspond to the standard data
elements?
• Question 18 Which of the following statements is correct
concerning the security of messages in an electronic data
interchange (EDI) system?
• Question 19 In which of the following circumstances would
an auditor expect to find that an entity implemented automated

3. controls to reduce risks of misstatement?
• Question 20 Carmel Department Store has an ERP information
system and is planning to issue credit cards to creditworthy
customers. To strengthen internal control by making it difficult
for one to create a valid customer account number, the
company’s independent auditor has suggested the inclusion of
a check digit which should be placed
• Question 21 Which of the following characteristics
distinguishes electronic data interchange (EDI) from other
forms of electronic commerce?
• Question 22 Which of the following is an engagement
attribute for an audit of an entity that processes most of its
financial data in electronic form, without any paper
documentation?
• Question 23 Which of the following computer-assisted
auditing techniques processes client input data on a controlled
program under the auditor's control to test controls in the
computer system?
• Question 24 An auditor would least likely use computer
software to
• Question 25 Which of the following statements is not true of
the test data approach to testing an accounting system?
• Question 26 When an auditor tests a computerized accounting
system, which of the following is true of the test data approach?
When an auditor tests a computerized accounting system,
which of the following is true of the test data approach?
• Question 27 A primary advantage of using generalized audit
software packages to audit the financial statements of a client
that uses an EDP system is that the auditor may
• Question 28 Which of the following strategies would a CPA
most likely consider in auditing an entity that processes most
of its financial data only in electronic form, such as a paperless
system?
• Question 29 Which of the following is an engagement

4. attribute for an audit of an entity that processes most of its
financial data in electronic form, without any paper
documentation?
• Question 30 Which of the following computer-assisted
auditing techniques processes client input data on a controlled
program under the auditor's control to test controls in the
computer
• Question 31 In auditing an entity's computerized payroll
transactions, an auditor would be least likely to use test data to
test controls concerning
• Question 32 Processing data through the use of simulated
files provides an auditor with information about the operating
effectiveness of control policies and procedures.
• Question 33 An auditor would most likely be concerned with
which of the following controls in a distributed data processing
system?
• Question 34 A retailing entity uses the Internet to execute
and record its purchase transactions. The entity's auditor
recognizes that the documentation of details of transactions
will be retained for only a short period of time. To compensate
for this limitation, the auditor most likely would
• Question 35 Which of the following is a general control that
would most likely assist an entity whose systems analyst left
the entity in the middle of a major project?
• Question 36 When an auditor tests the internal controls of a
computerized accounting system, which of the following is true
of the test data approach?
• Question 37 Which of the following most likely represents a
significant deficiency in the internal control structure?
• Question 38 Which of the following types of evidence would
an auditor most likely examine to determine whether internal
control structure policies and procedures are operating as
designed?
• Question 39 If a control total were computed on each of the

5. following data items, which would best be identified as a hash
total for a payroll EDP application?
• Question 40 An auditor most likely would test for the
presence of unauthorized EDP program changes by running a
• Question 41 Which of the following controls most likely would
assure that an entity can reconstruct its financial records?
• Question 42 An auditor most likely would introduce test data
into a computerized payroll system to test internal controls
related to the
• Question 43 Which of the following controls is a processing
control designed to ensure the reliability and accuracy of data
processing?
• Question 44 Which of the following are essential elements of
the audit trail in an electronic data interchange (EDI) system?
• Question 45 Which of the following is an example of a validity
check?
• Question 46 Which of the following control procedures most
likely could prevent EDP personnel from modifying programs
to bypass programmed controls?
• Question 47 When evaluating internal control of an entity that
processes sales transactions on the Internet, an auditor would
be most concerned about the
• Question 48 Which of the following procedures would an
entity most likely include in its disaster recovery plan?
• Question 49 An auditor who wishes to capture an entity's
data as transactions are processed and continuously test the
entity's computerized information system most likely would
use which of the following techniques?
• Question 50 In auditing an entity’s computerized payroll
transactions, an auditor would be least likely to use test data to
test controls concerning
• Question 51 Which of the following is a computer-assisted
audit technique that permits an auditor to use the auditor’s
version of a client’s program to process data and compare the

6. output with the client’s output?
• Question 52 Which of the following could be difficult to
determine because electronic evidence may not be retrievable
after a specific period?
• Question 53 When companies use information technology
(IT) extensively, evidence may be available only in electronic
form. What is an auditor’s best course of action in such
situations?
• Question 54 When an auditor tests the internal controls of a
computerized accounting system, which of the following is true
of the test data approach?
• Question 55 When conducting fieldwork for a physical
inventory, an auditor cannot perform which of the following
steps using a generalized audit software package?
• Question 56 Which of the following is not a problem
associated with the use of test data for computer-audit
purposes?
• Question 57 In parallel simulation, actual client data are
reprocessed using an auditor software program. An advantage
of using parallel simulation, instead of performing tests of
controls without a computer, is that
• Question 58 Which of the following is necessary to audit
balances in an on-line EDP system in an environment of
destructive updating?
• Question 59 Which of the following passwords would be most
difficult to crack?
• Question 60 A computer-assisted audit technique that is most
likely to be effective in a continuous auditing environment is
• Question 61 Smith Corporation has numerous customers. A
customer file is kept on disk storage. Each customer file
contains name, address, credit limit, and account balance. The
auditor wishes to test this file to determine whether credit
limits are being exceeded. The best procedure for the auditor to
follow would be to

7. • Question 62 When an auditor tests a computerized
accounting system, which of the following is true of the test
data approach?
• Question 63 An audit technique which involves actual
analysis of the logic of a computer program’s processing
routines is referred to as
• Question 64 In auditing through a computer, the test data
method is used by auditors to test the
• Question 65 A primary advantage of using generalized audit
software packages to audit the financial statements of a client
that uses a computer system is that the auditor may
• Question 66 Which of the following is an advantage of
generalized computer audit packages?
• Question 67 The individual with whom an auditor would be
most likely to discuss specific access controls within a client’s
relational database management system is the
• Question 68 Which of the following is not a technique to
continuously test controls within a computer system?
• Question 69 To obtain evidence that user identification and
password controls are functioning as designed, an auditor
would most likely
• Question 70 When testing a computerized accounting system,
which of the following is not true of the test data approach?
• Question 71 Which of the following is not a major reason for
maintaining an audit trail for a computer system?
• Question 72 In building an electronic data interchange (EDI)
system, what process is used to determine which elements in
the entity's computer system correspond to the standard data
elements?
• Question 73 Which of the following is not a major reason for
maintaining an audit trail for a computer system?
• Question 74 Auditing by testing the input and output of a
computer system instead of the computer program itself will
• Question 75 An auditor anticipates assessing control risk at a

8. low level in a computerized environment. Under these
circumstances, on which of the following controls would the
auditor initially focus?