Performing further procedures & obtaining evidence

Question 1

Inventory turnover

Answer 1

Cost of good sold/average inventory

Question 2

snapshot

Answer 2

audit technique may help auditors answer questions as to why computer application systems produce questionable results

Question 3

Mapping

Answer 3

a technique used to assess the extent of system testing and to identify specific program logic that has not been tested

Question 4

Parallel simulation

Question 5

Ratio Estimation Sampling

Answer 5

most effective when the calculated audit amounts are approximately proportional to the client’s book amounts

Question 6

Test Deck

Answer 6

verifies the computer processing accuracy of application programs by executing these programs using manually prepared sets of test cases, test data, and expected
results for processing.

Question 7

Desk checking

Answer 7

used by programmers to verify programs

Question 8

Tables

Answer 8

relational database

Question 9

Records

Answer 9

Rows

Question 10

Fields/Attributes

Answer 10

Columns

Question 11

Primary key

Answer 11

a unique identifier for each record in a table

Question 12

Foreign key

Answer 12

a field in one table that uniquely identifies a row from another table