Multiple Choice Questions and Answers
1. 1. Which of the following characteristics distinguishes computer processing from
manual processing?
a. Computer processing virtually eliminates the occurrence of computational error
normally associated with manual processing
2. 2. What type of computer system is characterized by data that are assembled from more
than one location and records that are updated immediately?
d. Online, real-time system
3. 3. In a computer-based information system, which of the following duties needs to be
separated?
d. All of the above duties should be separated
4. 4. All of the following are issues of computer security except
a. Releasing incorrect data to authorized individuals
5. 5. Which is the most critical segregation of duties in the centralized computer services
function?
a. Systems development from data processing
6. 6. Systems development is separated from data processing activities because failure to
do so
b. Allows programmers access to make unauthorized changes to applications during
execution
7. 7. Adequate backups will protect against all of the following except
b. Unauthorized access
8. 8. Which of the following is not an essential feature of a disaster recovery plan?
b. Computer services function
9. 9. An auditor anticipates assessing control risk at a low level in a computerized
environment. Under these circumstances, on which of the following activities would the
auditor initially focus?
d. General control activities
10. 10. An auditor would most likely be concerned with which of the following controls in a
distributed data processing system?
c. Access controls
11. 11. Auditing by testing the input and output of a computer system instead of the
computer program itself will
a. Not detect program errors which do not show up in the output sampled
12. 12. Which of the following computer-assisted auditing techniques processes client input
data on a controlled program under the auditor’s control to test controls in the
computer system?
a. Test data
13. 13. To obtain evidence that online access controls are properly functioning, an auditor
most likely would
c. Enter invalid identification numbers or passwords to ascertain whether the system
rejects them
14. 14. An auditor most likely would introduce test data into a computerized payroll system
to test controls related to the
c. Discovery of invalid employee I.D. numbers
15. 15. When an auditor tests a computerized accounting system, which of the following is
true of the test data approach?
b. Test data are processed by the client’s computer programs under the auditor’s
control
16. 16. Which of the following is not among the errors that an auditor might include in the
test data when auditing a client’s computer system?
b. Authorized code
17. 17. Which of the following computer-assisted auditing techniques allows fictitious and
real transactions to be processed together without client operating personnel being
aware of the testing process?
a. Integrated test facility
18. 18. To avoid invalid data input, a bank added an extra number at the end of each
account number and subjected the new number to an algorithm. This technique is
known as
b. A check digit
19. 19. An entity has the following invoices in a batch... Which of the following most likely
represents a hash total?
d. 410
20. 20. A client is concerned that a power outage or disaster could impair the computer
hardware’s ability to function as designed. The client desires off-site back-up hardware
facilities that are fully configured and are ready to operate within several hours. The
client most likely should consider
d. Hot site
21. 21. A cold site backup approach is also known as
c. Empty shell
22. 22. An advantage of a recovery operations center is that
b. The initial recovery period is very quick
23. 23. For most companies, which of the following is the least critical application for
disaster recovery purposes?
a. Month-end adjustments
24. 24. Which of the following is not true?
a. When management outsources their organization’s IT functions, they also outsource
responsibility for internal control
25. 25. A disadvantage of distributed data processing is
b. The potential for hardware and software incompatibility among users
26. 26. Which of the following disaster recovery techniques may be least optimal in the case
of a disaster?
a. Empty shell
27. 27. Which of the following disaster recovery techniques has the least risk associated
with it?
c. Internally provided backup
