The following questions concern computer-assisted audit tests. Choose the best answer. a. Which of the following is

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The following questions concern computer-assisted audit tests. Choose the best answer.

a. Which of the following is not a data communications risk? “ *

(1) Viruses that are transmitted by e-mail

(2) Data stolen during transmission between locations

(3) Use of unauthorized programs

(4) Absence of firewalls to protect systems

b. Which of the following is not a computer-assisted audit task?

(1) Test data

(2) Program comparison software

(3) Generalized audit software

(4) Encryption testing

c. The key advantage of an integrated test facility over test data is that

(1) programs being developed can be tested for accuracy.

(2) test data can be run through actual production pro¬ grams.

(3) programs can be tested for adequacy of documentation.

(4) the auditor can detect whether there is unauthorized coding in the programs.

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Related Book For  book-img-for-question

Auditing And Other Assurance Services

ISBN: 9780130091246

9th Canadian Edition

Authors: Alvin Arens, James Loebbecke, W Lemon, Ingrid Splettstoesser

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