Internal Auditing and Systems Controls Paper 11


Some of the more important controls that relate to automated accounting information systems are validity checks, limit checks, field checks, and sign tests. These are classified as


Proper segregation of functional responsibilities to achieve effective internal control calls for separation of the functions of


A computer virus is different from a “Trojan horse” because the virus can


In securing the client/server environment of an information system, a principal disadvantage of using a single level sign-on password is the danger of creating a(n)


An internal information systems control questionnaire that includes computer input controls, the distribution of output media, and record-retention procedures is designed to review and assess which one of the following?


A company’s accounts payable supervisor assigned a vendor code to a storage facility owned by the supervisor, then instructed the company’s accounting system to pay monthly rent for a storage unit allegedly leased from the storage facility. This situation is an example of a failure of controls due to the lack of


Which one of the following procedures functions primarily as an output control over a company’s payroll processing?


The director in charge of a company’s data center is reviewing the controls surrounding the access to the hardware in the data center, which is located offsite. The control below that best identifies what the director should consider in order to protect access to the hardware is


A payroll accountant for a company checked the most recent payroll records and discovered that the company had accidentally paid an employee for 400 hours instead of 40 hours. Which one of the controls below would be the best control to prevent an error such as this one?


To prevent or detect potential fraudulent actions that could result from unexecuted computer program code designed to be activated if an unscrupulous programmer becomes dissatisfied or is terminated, auditors seek to identify and review unexecuted program codes. Auditors can accomplish this through the use of which one of the following methods?


Total Questions:
Correct Answers:
Wrong Answers: