Download AT Quizzer 12 Information System Audit PDF

TitleAT Quizzer 12 Information System Audit
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Page 13

AT Quizzer 12 “ Information Systems Audit & Assurance” Page 13

96. A computer system that enables users to access data and programs directly through workstations.
a. On line computer systems. c. Flat file systems
b. Data base systems. d. Computer line system


97. Whether or not a real time program contains adequate controls is most effectively determined by

the use of
a. Audit software. c. An integrated test facility
b. A tracing routine. d. A traditional test deck


98. The computer process whereby data processing is performed concurrently with a particular activity

and the results are available soon enough to influence the course of action being taken or the
decision being matched is called:
a. Random access sampling. c. On line, real time system
b. Integrated data processing. d. Batch processing system


99. Adequate technical training and proficiency as an auditor encompasses an ability to understand an

CIS sufficiently to identify and evaluate
a. The processing and imparting of information.
b. All accounting control features.
c. The degree to which programming conforms with application of generally accepted accounting

principles.
d. Essential control procedures.


100. A type of computer system whereby individual transactions are entered on line and are added to a

transaction file that contains other transactions entered during the period. Later, this transaction
file, on a periodic basis updates the master file.
a. On line, batch system. c. On line, memo update system
b. On line, real time system. d. On line, shadow update system




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