IT Controls- General Flashcards
What is a disadvantage of microcomputer - prepared data files?
the files are compact and in a single location. It is also more difficult to secure microcomputers. As a result, it is easier for unauthorized persons to access and alter the files.
What would be the greatest concern of auditors auditing in a distributed data processing system?
A distributed data processing system links minicomputers in remote locations with a centralized computer. The controls of greatest concern to the auditor are access controls because each minicomputer will be able to access the central computer and it will be more difficult to control access to minicomputers in remote locations.
An auditor most likely would test for the presence of unauthorized EDP program changes by running a?
Source code comparison program. A comparison of the compiled object program code with the original program would reveal unauthorized program changes.
What are the major reasons for maintaining an audit trail for a computer system
Maintaining an audit trail for a computer system provides a deterrent to irregularities, facilitates monitoring, and enables queries to be answered. It does NOT enable analytical procedures to be performed
Which of the following computer documentation types would an auditor most likely utilize in obtaining an understanding of the internal control structure?
Systems flowcharts.A system flowchart is a pictorial representation of the inputs, processing, and outputs of an information system. It would provide the auditor with an understanding of the relationships among the records and processing steps within a transaction processing system, e.g., the sales processing system.
