The major purpose of the auditor's study and evaluation of the company's computer processing operations is to:

$($a$)$ Evaluate the reliability and integrity of financial information.

$($b$)$ Become familiar with the company's means of identifying, measuring, classifying, and reporting information.

$($c$)$ Ensure the exercise of due professional care.

$($d$)$ Evaluate the competence of computer processing operating personnel.

When an auditor tests a computerized accounting system, which of the following is true of the test data approach?

$($a$)$ Several transactions of each type must be tested.

$($b$)$ Test data are processed by the client's computer programs under the auditor's control.

$($c$)$ The program tested is different from the program used throughout the year by the client.

$($d$)$ Test data must consist of all possible valid and invalid conditions.

Which of the following is a description of the integrated test facility?

$($a$)$ Actual client data are processed with both the client's computer program and the auditors' computer program.

$($b$)$ Auditors' criteria are added to the computer edit programs used by the client.

$($c$)$ Simulated data and actual client data are processed with the client's computer program.

$($d$)$ Simulated data are processed on a static basis with the client's computer program.

Which of the following security controls might prevent unauthorized access to sensitive data via an unattended workstation directly connected to a network?

$($a$)$ Encryption of data files.

$($b$)$ Use of a screen saver.

$($c$)$ Use of passwords to identify users.

$($d$)$ Automatic log off of inactive users.