1. To perform a range test of the “hours worked” data field for an employee, you
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Question
1. To perform a range test of the “hours worked” data field for an employee, you should store the term “Between 0 and 40” in which of these properties in a database? (Points : 3) Text Testing procedure Validation rule Validation text Question 2.2. Database management systems are important to accountants because of which of the following? (Points : 3) They automate file storage tasks and enable managers to generate worthwhile financial reports They eliminate data redundancy They are unique data structures which accountants have never used before They are easy to develop and therefore save money Question 3.3. Which of the following is true about the use of SQL in database management systems? (Points : 3) An example of an integrated test facility A query language used by auditors to retrieve and manipulate data A generalized audit software program for auditing around the computer A manual tool used for continuous auditing in a test environment Question 4.4. The value that a database will use if the user does not provide an alternate value is called which of the following? (Points : 3) Asset value Text value Control value Default value Question 5.5. Which of the following is the purpose of using validation tests in the record definition of a database? (Points : 3) Make sure the database works properly Avoid data entry errors Ensure normalized data Verify that the user is authorized to enter data in the database Question 6.6. Three common techniques auditors use to test computer programs are which of the following? (Points : 3) Test data, integrated test facilities, and parallel simulation Test data, edit checks, and integrated test facilities Test data, program change control, and parallel simulation Program change control, edit checks, and parallel simulation Question 7.7. Through-the-computer auditing uses all of the following except: (Points : 3) Confirmation sampling Test data Tests of program authorization Embedded audit modules Question 8.8. Which of the following is not one of the groups of SOX compliance requirements? (Points : 3) Requirements to use an IT auditor to evaluate controls Regulations governing executive reporting and conduct Rules about financial statement reporting Audit committee/corporate governance requirements Question 9.9. Which of the following is not typically checked by an auditor in a review of a responsibility system of computer program development and maintenance? (Points : 3) Documentation of all program changes on proper change-request forms Proper costing of all program change requests A review of each program change request by an internal auditor Matches between program documentation and the production version of a computer program Question 10.10. An integrated test facility is used in which of the following tests? (Points : 3) Test only the computer programs of an AIS Test only the manual operations of an AIS Test both the programs and the manual operations of an AIS in an operational setting Test the computer programs, the manual operations, and the auditing procedures of a company using a computerized AIS
Explanation / Answer
1. Validation rule
2. They automate file storage tasks and enable managers to generate worthwhile financial reports
3. A query language used by auditors to retrieve and manipulate data
4. Default value
5. Avoid data entry errors
6. Test data, edit checks, and integrated test facilities
7. Tests of program authorization
8. Rules about financial statement reporting
9. Proper costing of all program change requests
10. Test the computer programs, the manual operations, and the auditing procedures of a company using a computerized AIS
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