Aud Mod 8 Wrong Answers Flashcards
1
Q
Batch processing makes it relatively…
A
Easy to follow through the the system
2
Q
When would an auditor be most likely to assess control risk at a maximum level in an electronic environment with automated system generated information…
A
Fixed assets are few in number, but large in dollar amount
3
Q
Computer systems are typically supported by a variety of utility software packages that are important to an auditor because they…
A
May enable unauthorized changes to data files if not properly controlled
4
Q
Which types of evidence would an auditor most likely examine to determine whether internal control is operating as designed?
A
Client records documenting the use of computer programs
5
Q
Updating the payroll system with magnetic cards will…
A
Alter the audit trail
