Output controls need to be designed for which of the following data integrity objectives?
When the client changes the computer software:
A ________ total represents the summary total of codes from all records in a batch that do not represent a meaningful total.
The audit approach in which the auditor runs his or her own program on a controlled basis to verify the client's data recorded in a machine language is:
The continued integration of IT in accounting systems can impact a company by:
The approach to auditing where the auditor does not test automated controls to reduce assessed control risk is called:
A database management system:
Controls which are designed to assure that the information processed by the computer is authorized, complete, and accurate are called:
The most important output control is:
A control that relates to all parts of the IT system is called a(n):
In an IT system, automated equipment controls or hardware controls are designed to:
Which of the following controls prevent and detect errors while transaction data are processed?
Programmers should be allowed access to:
Which of the following computer-assisted auditing techniques inserts an audit module in the client's application system to identify specific types of transactions?
An example of a physical control is:
Which of the following procedures would most likely be performed in response to the auditor's assessment of the risk of monetary misstatements in the financial statements?
Analytical procedures must be performed in:
Risk assessment procedures are performed by auditors during an audit in order to:
Presentation and disclosure related audit objectives would be performed in which phase of the audit process?
The purpose of tests of controls is to provide reasonable assurance that the:
Management implements internal controls to ensure that all required footnote disclosures are accurate. Auditors tests those controls to provide evidence supporting the ________ presentation.
A procedure designed to test for monetary misstatements directly affecting the correctness of financial statement balances is a:
The primary emphasis in most tests of details of balances is on the:
Which of the following is ordinarily designed to detect material dollar errors on the financial statements?
If no material differences are found using analytical procedures and the auditor concludes that misstatements are not likely to have occurred:
An increased extent of tests of controls is most likely to occur when:
In order to promote audit efficiency the auditor considers cost in selecting audit tests to perform. Which of the following audit tests would be the most costly?
Which of the following tests commonly occur together?
Which of the following audit tests is usually the least costly to perform?
When the auditor has completed the tests of details of balances and enters phase 4 of the audit process, she must still perform audit procedures for which of the following?