IT Controls - CPA Auditing and Attestation (AUD)
Card 1 of 24
Logical Checks include:
Logical Checks include:
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Logical checks include: validity checks, limit checks and check digits
Logical checks include: validity checks, limit checks and check digits
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Test Data
Test Data
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Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
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As an audit test, John James CPA uploaded client data to its software and compared the results to the client output. This is an example of
As an audit test, John James CPA uploaded client data to its software and compared the results to the client output. This is an example of
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This is an example of a parallel simulation. The auditor compares the output received from its system with the output received from the client system.
This is an example of a parallel simulation. The auditor compares the output received from its system with the output received from the client system.
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Of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
Of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
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An integrated test facility uses test data commingled with actual data to test transactions.
An integrated test facility uses test data commingled with actual data to test transactions.
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Processing data through the use of simulated files provide an auditor with information about the operating effectiveness of controls. One of the techniques involved in this approach makes use of:
Processing data through the use of simulated files provide an auditor with information about the operating effectiveness of controls. One of the techniques involved in this approach makes use of:
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An integrated test facility runs test transactions through the live system and posts to simulated files to provide an auditor with information about the operating effectiveness of controls.
An integrated test facility runs test transactions through the live system and posts to simulated files to provide an auditor with information about the operating effectiveness of controls.
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When an engagement team confronts a difficulty in their audit due to a lack of understanding of a certain component of IT, the team should resort to which option?
When an engagement team confronts a difficulty in their audit due to a lack of understanding of a certain component of IT, the team should resort to which option?
Tap to reveal answer
When there is an area of testing which the engagement team feels it would need additional expertise in, the correct option would be to work with a specialist in the field rather than make assumptions, give up, or blindly trust.
When there is an area of testing which the engagement team feels it would need additional expertise in, the correct option would be to work with a specialist in the field rather than make assumptions, give up, or blindly trust.
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Logical Checks include:
Logical Checks include:
Tap to reveal answer
Logical checks include: validity checks, limit checks and check digits
Logical checks include: validity checks, limit checks and check digits
← Didn't Know|Knew It →
Test Data
Test Data
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Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
← Didn't Know|Knew It →
As an audit test, John James CPA uploaded client data to its software and compared the results to the client output. This is an example of
As an audit test, John James CPA uploaded client data to its software and compared the results to the client output. This is an example of
Tap to reveal answer
This is an example of a parallel simulation. The auditor compares the output received from its system with the output received from the client system.
This is an example of a parallel simulation. The auditor compares the output received from its system with the output received from the client system.
← Didn't Know|Knew It →
Of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
Of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
Tap to reveal answer
An integrated test facility uses test data commingled with actual data to test transactions.
An integrated test facility uses test data commingled with actual data to test transactions.
← Didn't Know|Knew It →
Processing data through the use of simulated files provide an auditor with information about the operating effectiveness of controls. One of the techniques involved in this approach makes use of:
Processing data through the use of simulated files provide an auditor with information about the operating effectiveness of controls. One of the techniques involved in this approach makes use of:
Tap to reveal answer
An integrated test facility runs test transactions through the live system and posts to simulated files to provide an auditor with information about the operating effectiveness of controls.
An integrated test facility runs test transactions through the live system and posts to simulated files to provide an auditor with information about the operating effectiveness of controls.
← Didn't Know|Knew It →
When an engagement team confronts a difficulty in their audit due to a lack of understanding of a certain component of IT, the team should resort to which option?
When an engagement team confronts a difficulty in their audit due to a lack of understanding of a certain component of IT, the team should resort to which option?
Tap to reveal answer
When there is an area of testing which the engagement team feels it would need additional expertise in, the correct option would be to work with a specialist in the field rather than make assumptions, give up, or blindly trust.
When there is an area of testing which the engagement team feels it would need additional expertise in, the correct option would be to work with a specialist in the field rather than make assumptions, give up, or blindly trust.
← Didn't Know|Knew It →
Logical Checks include:
Logical Checks include:
Tap to reveal answer
Logical checks include: validity checks, limit checks and check digits
Logical checks include: validity checks, limit checks and check digits
← Didn't Know|Knew It →
Test Data
Test Data
Tap to reveal answer
Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
← Didn't Know|Knew It →
As an audit test, John James CPA uploaded client data to its software and compared the results to the client output. This is an example of
As an audit test, John James CPA uploaded client data to its software and compared the results to the client output. This is an example of
Tap to reveal answer
This is an example of a parallel simulation. The auditor compares the output received from its system with the output received from the client system.
This is an example of a parallel simulation. The auditor compares the output received from its system with the output received from the client system.
← Didn't Know|Knew It →
Of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
Of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
Tap to reveal answer
An integrated test facility uses test data commingled with actual data to test transactions.
An integrated test facility uses test data commingled with actual data to test transactions.
← Didn't Know|Knew It →
Processing data through the use of simulated files provide an auditor with information about the operating effectiveness of controls. One of the techniques involved in this approach makes use of:
Processing data through the use of simulated files provide an auditor with information about the operating effectiveness of controls. One of the techniques involved in this approach makes use of:
Tap to reveal answer
An integrated test facility runs test transactions through the live system and posts to simulated files to provide an auditor with information about the operating effectiveness of controls.
An integrated test facility runs test transactions through the live system and posts to simulated files to provide an auditor with information about the operating effectiveness of controls.
← Didn't Know|Knew It →
When an engagement team confronts a difficulty in their audit due to a lack of understanding of a certain component of IT, the team should resort to which option?
When an engagement team confronts a difficulty in their audit due to a lack of understanding of a certain component of IT, the team should resort to which option?
Tap to reveal answer
When there is an area of testing which the engagement team feels it would need additional expertise in, the correct option would be to work with a specialist in the field rather than make assumptions, give up, or blindly trust.
When there is an area of testing which the engagement team feels it would need additional expertise in, the correct option would be to work with a specialist in the field rather than make assumptions, give up, or blindly trust.
← Didn't Know|Knew It →
Logical Checks include:
Logical Checks include:
Tap to reveal answer
Logical checks include: validity checks, limit checks and check digits
Logical checks include: validity checks, limit checks and check digits
← Didn't Know|Knew It →
Test Data
Test Data
Tap to reveal answer
Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
← Didn't Know|Knew It →