Document Text Contents
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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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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