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JOSE RIZAL UNIVERSITY 80 Shaw Boulevard,

Mandaluyong City

Auditing in CIS Environment ACC63-401A

Computer-Assisted Audit Tools and Techniques Multiple Choice Questions Submitted to: Atty

Zander J

CPA Prepared by: GROUP IV Leader: RED,

Sunshine S

Members: ENRIQUEZ,

Jayson ESCOBEDO,

Xybelle NARVAEZ

Juana Marie PAZ,

Gene Kelly RENIVA,

Leandra ROMANA,

Fatima Bianca ULAYE,

Vanessa

Computer-Assisted Audit Tools and Techniques Multiple Choice Questions 1

The stage designed to ensure that the transactions are valid,

Batch control b

Validation control c

Input control d

Error control 2

The following are broad classes of Input control except: a

Source document control b

Output control c

Batch control d

Validation control 3

These are source documents that have unique sequential number on them

Post numbered source document b

Numbered source document c

Pre numbered source document d

None of the above 4

The following are types of errors that can corrupt data codes and cause processing errors except: a

Transcription errors b

Single transposition errors c

Double transposition errors d

Multiple transposition errors 5

This error occurs when two adjacent digits are reversed

Transcription errors b

Single transposition errors c

Double transposition errors d

Multiple transposition errors 6

The following are classes of transcription errors except: a

Multiplication b

Addition c

Truncation d

Substitution 7

This error occurs when non adjacent digits are transposed

Transcription errors b

Single transposition errors c

Double transposition errors

Multiple transposition errors 8

A control digit added to the code that is originally assigned that allows the integrity of the code to be established during subsequent processing

Check digits b

Cross digits c

Digits d

None of the above 9

An effective method of managing high volumes of transaction data through system

Single control b

Batch control c

Dual control d

None of the above 10

These controls are intended to detect errors in transaction before the data are processed

Single control b

Batch control c

Validation control d

None of the above 11

What are controls that must be exercised over physical source documents in systems that use them to initiate transactions

Validation Controls b

Batch Controls c

Check Digits d

None of the above 12

What method is used to establish application integrity by processing specially prepared sets of input data through production applications that are under review

White Box Approach b

Test Data Method c

Black Box Approach d

All of the above 13

What controls that are check on the integrity of data codes used in processing

Application Controls b

Input Controls c

Source Document Controls d

Data Coding Controls 14

It performs standard validation routines that are common to many different applications

Input Error correction

Case System Evaluation c

Generalized Validation Module d

Generalized Data Input System 15

These are the specific run-to-run control figures,

EXCEPT: a

Recalculate Control Totals b

Transaction Codes c

Sequence Check d

All of the Above 16

Transcription errors fall into three classes

Addition error b

Truncation error c

Substitution error d

None 17

An online data entry technique that can be employed when inexperienced personnel enter data is the use of

Overflow procedures b

Compatibility tests c

Prompting d

Checkpoints 18

Edit checks in a completed accounting system a

Are preventive controls b

Should be performed on transactions prior to updating a master file

Must be installed for the system to be operational

Should be performed immediately prior to output distribution

An employee in the receiving department eyed in a shipment from a remote terminal and advertently omitted the purchase order number

The best systems control to detect this error would be

Completeness b

Batch total c

Sequence check d

Reasonableness test 20

An accounting system identification code that uses a sum-of-digits check digit will detect all of the ff

Validity errors b

Transposition errors c

Completeness errors d

Transcription errors 21

In an automated payroll processing environment,

a department manager substituted the time card for a terminated employee with a time card for a

The fictitious employee had the same pay rate and hours worked as the terminated employee

The best control technique to detect this action using employee identification numbers would be a a

An employee in the receiving department keyed in a shipment from a remote terminal and inadvertently omitted the purchase order number

The best systems control to detect this error would be a a

An online data entry technique that can be employed when inexperienced personnel enter data is the use of a

Overflow procedures

Prompting

Compatibility tests

Checkpoints 24

Edit checks in a computerized accounting system a

Are preventive controls

Should be performed on transactions prior to updating a master file

Must be installed for the system to be operational

Should be performed immediately prior to output distribution

Which one of the following statements concerning concurrent auditing techniques is not correct

They allow monitoring a system on a continuous basis for fraudulent transactions

They are most useful in complex online systems in which audit trails have either become diminished or are very limited

They allow faster detection of unauthorized transactions

They are standard components of generic software packages

In auditing computer-based systems,

the integrated test facility (ITF) a

allows the auditor to assemble test transactions and run them through the computer system to test the integrity of controls on a sample data base b

is a set of specialized software routines that are designed to perform specialized audit tests and store audit evidence c

is a concurrent audit technique that establishes a special set of dummy master files and enters transactions to test the programs using the dummy files during regular processing runs d

uses an audit log to record transactions and data having special audit significance during regular processing runs

An accounting system identification code that uses a sum-of-digits check digit will detect all of the following errors except a

Completeness errors

Transcription errors

Transposition errors

Validity errors

In order to prevent,

and correct errors and unauthorized tampering,

a payroll system should have adequate controls

The best set of controls for a payroll system includes a

Batch and hash totals,

and backup copies of activity and master files

Employee supervision,

Passwords and user codes,

Batch totals,

Data input validation routines include a

Terminal logs

Passwords

Hash totals

Backup controls

Whether or not a real-time program contains adequate controls is most effectively determined by the use of a

Audit software

An integrated test facility

A tagging routine

A tracing routine

Which of the following is not a processing control

Control risk b

Reasonable Test c

Check digits d

Control total 32

Which of the following is correct

Check digits should be used for all data codes b

Check digits are always placed at the end of a data code c

Check digits do not affect processing efficiency d

Check digits are designed to detect transcription errors

A clerk inadvertently entered an account number 12368 rather than account number 12638

In processing this transaction,

the error would be detected with which of the following controls

Batch total b

Key verifying c

Self-checking digit d

An internal consistency check 34

Total amounts in computer-record data fields,

which are not usually added but are used only for data processing control purposes are called a

Record totals b

Hash totals c

Processing data totals d

Field totals 35

If a control total were to be computed on each of the following data items,

which would be best identified as a hash total for a payroll CIS application

Net pay b

Hours worked c

Department numbers d

Total debits and total credits 36

Which is statement is not correct

? The goal of batch controls is to ensure that during processing a

Transactions are not omitted b

Transactions are not added c

Transactions are processed more than once d

An audit trail is created 37

An example of hash total is a

Total payroll checks – P12,315 b

Total number of employees – 10 c

Sum of the social security numbers

None of the above 38

The employee entered 40 in the hours worked per day field

Which check would detect this unintentional error

Numeric/alphabetic check b

Sign check c

Limit check d

Missing data check 39

When auditing around the computer,

the independent auditor focuses solely upon the source documents and a

Test data b

CIS processing

Compliance techniques d

CIS output 40

Which of the following is not a common type of white box approach

Test data b

Integrated test facility c

Auditing around the computer d

Parallel simulation 41

Run-to-run control totals can be used for all of the following except a

to ensure that all data input is validated b

to ensure that only transactions of a similar type are being processed c

to ensure the records are in sequence and are not missing d

to ensure that no transaction is omitted 42

Methods used to maintain an audit trail in a computerized environment include all of the following except a

unique transaction identifiers c

log of automatic transactions 43

A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file

As a result,

the accounts receivable master file was erased

Which control would prevent this from happening

Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling) include all of the following actions by a computer criminal except a

gaining access to the output file and changing critical data values b

using a remote printer and incurring operating inefficiencies c

making a copy of the output file and using the copy to produce illegal output reports d

printing an extra hard copy of the output file 45

Which statement is NOT correct

Only successful transactions are recorded on a transaction log

Unsuccessful transactions are recorded in an error file

A transaction log is a temporary file

A hard copy transaction listing is provided to users

Which statement is correct

compiled programs are very susceptible to unauthorized modification b

the source program library stores application programs in source code form c

modifications are made to programs in machine code language d

the source program library management system increases operating efficiency 47

An example of a hash total is a

total payroll checks—$12,315 b

total number of employees—10 c

sum of the social security numbers—12,555,437,251 d

The employee entered “40” in the “hours worked per day” field

Which check would detect this unintentional error

numeric/alphabetic data check b

Which of the following is correct

Check digits should be used for all data codes

Check digits are always placed at the end of data codes

Check digits do not affect processing efficiency

Check digits are designed to detect transcription errors

Which of the following is an example of an input error correction technique

all are examples of input error correction techniques 51

To obtain evidence that online access controls are properly functioning,

an auditor most likely would a

Create checkpoints at periodic intervals after live data processing to test for unauthorized use of the system

Examine the transaction log to discover whether any transactions were lost or entered twice due to a system malfunction

Enter invalid identification numbers or passwords to ascertain whether the system rejects them

Vouch a random sample of processed transactions to assure proper authorization

An auditor most likely would introduce test data into a computerized payroll system to test controls related to the

Existence of unclaimed payroll checks held by supervisors

Early cashing of payroll checks by employees

Discovery of invalid employee LD

Proper approval of overtime by supervisors

Which of the following is not among the errors that an auditor might include in the test data when auditing a client's computer system

Numeric characters in alphanumeric fields

Authorized code

Differences in description of units of measure

Illogical entries in fields whose logic is tested by programmed consistency checks

Which 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

Integrated test facility

Input controls matrix

Parallel simulation

Data entry monitor

Which of the following methods of testing application controls utilizes a generalized audit software package prepared by the auditors'

Parallel simulation

Integrated testing facility approach

Test data approach

Exception report tests

In creating lead schedules for an audit engagement,

a CPA often uses automated work paper software

What client information is needed to begin this process

Interim financial information such as third quarter sales,

and inventory and receivables balances

Specialized journal information such as the invoice and purchase order numbers of the last few sales and purchases of the year

General ledger information such as account numbers prior year account balances and current year unadjusted information

Adjusting entry information such as deferrals and accruals,

and reclassification journal entries

Using microcomputers in auditing may affect the methods used to review the work of staff assistants because a

The audit fieldwork standards for supervision may differ

Documenting the supervisory review may require assistance of consulting services personnel

Supervisory personnel may not have an understanding of the capabilities and limitations of microcomputers

Working paper documentation may not contain readily observable detail is of calculations

An auditor would least likely use computer software to a

Access client data files

Prepare spreadsheets

Assess computer control risk

Construct parallel simulations

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 a

Access information stored on computer files while having a limited understanding of the client's hardware and software features

Consider increasing the use of substantive tests of transactions in place of analytical procedures

Substantiate the accuracy of data through self-checking digits and hash totals

Reduce the level of required tests of controls 10 a relatively small amount

Auditors often make use of computer programs that perform routine processing functions such as sorting and merging

These programs are made available by electronic data processing companies and others and are specifically referred to as a

Compiler programs

Supervisory programs

Utility programs

User programs

These are programmed procedures designed to deal with potential exposures that threaten specific applications

Input controls b

Output controls c

Application controls d

Process controls 62

Application controls fall into three broad categories,

Input controls b

Output controls c

Application controls d

Process controls 63

It is a control digit (or digits) added to the code when it is originally assigned that allows the integrity of the code to be established during subsequent processing

Check digits b

Batch controls

Data digits d

Field interrogation 64

STATEMENT 1: Validity checks compare actual values in a field against known acceptable values

STATEMENT 2: Validity checks are used to verify such things as transaction codes,

state abbreviations or employee job skill codes

Both statements are correct

Both statements are wrong

Only statement 1 is correct

Only statement 2 is correct

Its purpose is to ensure that the correct file is being processed by the system

Version checks b

Record interrogation c

File interrogation d

Expiration date check 66

Processing controls are divided into three categories,

operator intervention controls c

Tests which verify that an individual,

or a message attempting to access a system is authentic

Authenticity tests b

Accuracy tests c

Completeness tests d

Redundancy tests 68

What is the advantage of Test Data Techniques

Auditors must rely on computer services personnel

They require only minimal computer expertise on the part of Auditors

They provide a static picture of application integrity at a single point in time

Their relatively high cost of implementation,

which results in audit inefficiency

It requires the auditor to write a program that simulates key features or processes of application under review

Parallel simulation b

Black-box Approach c

Hash total d

Base case system evaluation

This group is responsible for verifying the accuracy of computer output before it is distributed to the user

Database administration b

Check Digit Group c

Data Digits Group d

Data Control Group

If a control total were to be computed on each of the following data items,

which would best be identified as a hash total for a payroll computer application

Net pay

Department numbers

Hours worked

Total debits and total credits

Auditing by testing the input and output of a computer system instead of the computer program itself will: a

Not detect program errors which do not show up in the output sampled

Provide the auditors with the same type of evidence

Detect all program errors,

regardless of the nature of the output d

Not provide the auditors with the confidence in the results of the auditing procedures

Parallel simulation programs used by the auditors for testing programs: a

Must simulate all functions of the production computer-application system

Cannot be developed with the aid of generalized audit software

Can use live data or test data

Is generally restricted to data base environments

Smith Corporation has numerous customers

A customer file is kept on disk storage

Each account in the customer file contains name,

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: a

Develop test data that would cause some account balance to exceed the credit limit and determine if the system properly detects such situations

Develop a program to compare credit limits with account balances and print out the details of any account with a balance exceeding its credit limit

Require a printout of all account balances so they can be manually checked against the credit limits

Request a printout of a sample of account balances so they can be individually checked against the credit limits

In the weekly computer run to prepare payroll checks,

a check was printed for an employee who had been terminated the previous week

Which of the following controls,

would have been most effective in preventing the error or ensuing its prompt detection

A control total for hours worked,

prepared from time cards collected by the timekeeping department

Requiring the treasurer's office to account for the numbers of the prenumbered checks issued to the computer department for the processing of the payroll

Use of a check digit for employee numbers

Use of a header label for the payroll input sheet

In the weekly computer run to prepare payroll checks,

a check was printed for an employee who had been terminated the previous week

Which of the following controls,

would have been most effective in preventing the error or ensuring its prompt detection

A control total for hours worked,

prepared from time cards collected by the timekeeping department

Requiring the treasurer's office to account for the number of the prenumbered checks issued to the CBIS department for the processing of the payroll

Use of a check digit for employee numbers

Use of a header label for the payroll input sheet

An auditor is preparing test data for use in the audit of a computer based accounts receivable application

Which of the following items would be appropriate to include as an item in the test data

A transaction record which contains an incorrect master file control total

A master files record which contains an invalid customer identification number

A master files record which contains an incorrect master file control total

A transaction record which contains an invalid customer identification number

Unauthorized alteration of on-line records can be prevented by employing: a

Key verification

Computer sequence checks

Computer matching

Data base access controls

In auditing through a computer,

the test data method is used by auditors to test the a

Accuracy of input data

Validity of the output

Procedures contained within the program

Normalcy of distribution of test data

Which of the following is an advantage of generalized computer audit packages

They are all written in one identical computer language

They can be used for audits of clients that use differing CBIS equipment and file formats

They have reduced the need for the auditor to study input controls for CBIS related procedures

Their use can be substituted for a relatively large part of the required control testing

Processing simulated file data provides the auditor with information about the reliability of controls from evidence that exists in simulated files

One of the techniques involved in this approach makes use of a

Controlled reprocessing

Program code checking

Printout reviews

Integrated test facility

An integrated test facility (ITF) would be appropriate when the auditor needs to a

Trace a complex logic path through an application system

Verify processing accuracy concurrently with processing

Monitor transactions in an application system continuously

Verify load module integrity for production programs

When auditing "around" the computer,

the independent auditor focuses solely upon the source documents and a

Test data

CBIS processing

Control techniques

CBIS output

A hash total of employee numbers is part of the input to a payroll master file update program

The program compares the hash total to the total computed for transactions applied to the master file

The purpose of this procedure is to: a

Verify that employee numbers are valid

Verify that only authorized employees are paid

Detect errors in payroll calculations

Detect the omission of transaction processing

When testing a computerized accounting system,

which of the following is not true of the test data approach

The test data need consist of only those valid and invalid conditions in which the auditor is interested

Only one transaction of each type need be tested

Test data are processed by the client's computer programs under the auditor's control

The test data must consist of all possible valid and invalid conditions

Which of the following procedures is an example of auditing "around" the computer

The auditor traces adding machine tapes of sales order batch totals to a computer printout of the sales journal

The auditor develops a set of hypothetical sales transactions and,

using the client's computer program,

enters the transactions into the system and observes the processing flow

The auditor enters hypothetical transactions into the client's processing system during client processing of live" data

The auditor observes client personnel as they process the biweekly payroll

The auditor is primarily concerned with computer rejection of data that fails to meet reasonableness limits

Auditing by testing the input and output of a computer-based system instead of the computer program itself will a

Not detect program errors which do not show up in the output sampled

Detect all program errors,

regardless of the nature of the output

Provide the auditor with the same type of evidence

Not provide the auditor with confidence in the results of the auditing procedures

The applications of auditing procedures using the computer as an audit tool refer to a

Integrated test facility b

Data-based management system c

Auditing through the computer d

Computer assisted audit techniques 89

Audit automation least likely include a

Expert systems

Tools to evaluate a client’s risk management procedures

Manual working papers

Corporate and financial modeling programs for use as predictive audit tests

Whether or not a real time program contains adequate controls is most effectively determined by the use of a

Audit software b

An integrated test facility c

A tracing routine d

A traditional test deck