Multiple Choice

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Chapter 9

Study Guide

Multiple Choice

This activity contains 12 questions.

Characteristics of auditing include all of the following except:

	evidence collection.
	systems development.
	establishing audit criteria.
	objectivity.

Internal auditors are responsible for:

	helping management improve organizational effectiveness and efficiency.
	providing an independent review of the financial statements.
	assisting in the design and implementation of an AIS that contributes to the organization's goals.
	both a and c

To achieve the five audit scope objectives, an auditor must be:

	qualified to examine all elements of a computerized AIS.
	qualified as a systems analyst.
	qualified to use and repair the computer.
	qualified to judge computer hardware.

The __________ audit examines the reliability and integrity of accounting records.

	informational
	financial
	information systems
	operational

Consideration of risk factors and materiality factors is most associated with which stage in the auditing process?

	Evaluation of audit evidence
	Collection of audit evidence
	Communication of audit results
	Audit planning

An audit designed to evaluate AIS internal controls would make greater use of which methods of evidence collection?

	Review of documentation and reperformance of control procedures
	Reperformance of control procedures and analytical review
	Observation and analytical review
	Analytical review and confirmation

The purpose of an information systems audit is to review and evaluate the:

	effectiveness of the system in meeting management's goals and objectives.
	the efficiency of computer operations.
	internal controls that protect the system.
	all of the above.

The auditor's role in systems development should be as a(n):

	advisor and developer of internal control specifications.
	developer of internal controls.
	independent reviewer.
	both a and b.

When an auditor uses a verified copy of the source code to process company data and then compares the output with output from the company's programs, this is called:

	reprocessing.
	program simulation
	generalized audit processing.
	parallel simulation.

When the auditor wants to examine how transactions are processed, the concurrent auditing procedure used for this method is called:

	SCARF.
	continuous and intermittent simulation.
	snapshot technique.
	audit hooks

When sorting inventory records by location with generalized audit software, the __________ function of a generalized audit software package is used.

	Data analysis
	Calculation
	Statistics
	File manipulation

Evaluating effectiveness, efficiency, and goal achievement are objectives of __________ audits.

	financial
	information systems
	operational
	all of the above

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