When the auditor reconcils the program version numbers, which audit objective is being tested?
protect applications from unauthorized changes
protect production libraries from unauthorized access
ensure applications are free from error
ensure incompatible functions have been identified and segregated
protect applications from unauthorized changes
Computer operators should have access to all of the following types of documentation
except
a list of required hardware devices
a list of all master files used in the system
a list of users who receive output
a program code listing
a program code listing
Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation
indicates that
A. problems detected during the conversion period were corrected in the maintenance phase
B. the detailed design was an appropriate solution to the user’s problem
C. tests were conducted at the individual module and total system levels prior to implementation
D. a cost-benefit analysis was conducted
C
The detailed design report contains all of the following except
alternative conceptual designs
process logic
input screen formats
report layouts
alternative conceptual designs
Evaluators of the detailed feasibility study should not include
the internal auditor
the project manager
a user representative
The system designer
The system designer
Which control is not associated with new systems development activities?
internal audit participation
reconciling program version numbers
user involvement
program testing
Reconciling program version numbers
The role of the accountant/internal auditor in the conceptual design phase of theSystems Development Life Cycle includes all of the following except
A.the accountant is responsible for designing the physical system
B.the accountant is responsible to ensure that audit trails are preserved
C.the accountant is responsible to make sure that the accounting conventions that apply to
the module are considered by the system designers
D. the internal auditor is responsible to confirm that embedded audit modules are included
in the conceptual design
A
System documentation is designed for all of the following groups except
A.systems designers and programmers
B.end users
C.all of these require systems documentation
D.accountants
C
Which control ensures that production files cannot be accessed without specific permission?
Source Program Library Management System
Computer Services Function
Recovery Operations Function
Database Management System
Source program library management system
Project planning includes all of the following except
Group of answer choices
producing a project schedule
selecting hardware vendors
specifying system objectives
preparing a formal project proposal
Selecting hardware vendors
Aspects of project feasibility include all of the following except
Group of answer choices
economic feasibility
technical feasibility
schedule feasibility
logistic feasibility
Logistic feasibility
Which technique is least likely to be used to quantify intangible benefits?
professional judgment
simulation models
opinion surveys
review of accounting transaction data
Review of accounting transaction data
Routine maintenance activities require all of the following controls except
testing
formal authorization
documentation updates
internal audit approval
Internal audit approval
Which is not a level of a data flow diagram?
elementary level
context level
intermediate level
conceptual level
Conceptual level
An example of an intangible benefit is
Group of answer choices
more efficient operations
reduced equipment maintenance
reduction in supplies and overhead
expansion into other markets
More efficient operations
A cost-benefit analysis is a part of the detailed
operational feasibility study
economic feasibility study
legal feasibility study
schedule feasibility study
Economic feasibility
Which of the following is not an advantage of commercial software? Commercial software
A.is less likely to have errors than an equivalent system developed in-house
B.can be easily modified to the user’s exact specifications
C.can be installed faster than a custom system
D.is significantly less expensive than a system developed in-house
B
Which type of documentation shows the detailed relationship of input files, programs, and output
files?
system flowchart
overview diagram
structure diagrams
program flowchart
System flowchart
Systems analysis involves all of the following except
Group of answer choices
gathering facts
reviewing key documents
surveying the current system
redesigning bottleneck activities
Redesigning bottleneck activities
The accountant’s role in systems analysis includes all of the following except
Group of answer choices
specify audit trail requirements
prepare data gathering questionnaires
suggest inclusion of advanced audit features
ensure mandated procedures are part of the design
Prepare data gathering questionnaires
The formal product of the systems evaluation and selection phase of the Systems Development Life Cycle is
Group of answer choices
the report of systems analysis
the systems plan
the detailed system design
The systems selection report
The systems collection report
One time costs include all of the following except
Group of answer choices
site preparation
data conversion
programming and testing
insurance
Insurance
Site preparation costs include all of the following except
Group of answer choices
supplies
crane used to install equipment
freight charges
reinforcement of the building floor
Supplies
The systems analysis report does not
Group of answer choices
identify user needs
specify the system processing methods
specify requirements for the new system
formally state the goals and objectives of the system
Specify the system processing methods
