3. Auditors would most likely introduce test data into a computerized payroll system to test internal controls related to the
(A) Existence of unclaimed payroll checks held by supervisors.
(B) Early cashing of payroll checks by employees.
(C) Discovery of invalid employee identification numbers.
(D) Proper approval of overtime by supervisors.

3. Auditors would most likely introduce test data into a computerized payroll system to test internal controls related to the (A) Existence of unclaimed payroll checks held by supervisors. (B) Early cashing of payroll checks by employees. (C) Discovery of invalid employee identification numbers. (D) Proper approval of overtime by supervisors.

4. Smith Corporation has numerous customers. Customer files are kept on disk storage. Each account in the customer file contains name, address, credit limit, and account balance. The auditor wishes to test these files to determine whether credit limits are being exceeded. The best procedure for the auditor to follow would be to:(A) Use generalized audit software to develop test data that would cause some account balance to exceed the credit limit and determine if the system properly detects such situations.(B) Use generalized audit software to compare credit limits with account balances and print out the details of any account with a balance exceeding its credit limit.(C) Require a printout of all account balances so they can be manually checked against the credit limits.(D) Request a printout of a sample of account balances so they can be individually checked against the credit limits.

5. An auditor may decide not to perform tests of controls related to the control activities within the computer portion of the client's internal control. Which of the following would not be a valid reason for choosing to omit such test?(A) The controls duplicate operative controls existing elsewhere.(B) There appear to be major weaknesses that would preclude reliance on the stated procedure.(C) The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests show the controls to be operative.(D) The controls appear adequate.

6. Which of the following is least likely to be a general control over computer activities?(A) Procedures for developing new programs and systems.(B) Requirements for system documentation.(C) A change request log.(D) A validity test.

7. Which of the following is an example of general computer control?(A) Input validation checks.(B) Control total.(C) Firewalls.(D) Self-checking numbers.

8. Which of the following would not generally be considered a program control?(A) Limit tests.(B) Segregation of duties controls.(C) Allowed character tests.(D) Missing data tests.

9. General controls over IT systems are typically tested using:(A) Generalized audit software.(B) Observation, inspection, and inquiry.(C) Program analysis techniques.(D) Test data.

10. Which of the following testing techniques minimizes the possibility that the auditors will contaminate a client's financial records?(A) Test data.(B) Integrated test facilities.(C) Controlled programs.(D) Tagging and tracing transactions.

11. Decreases in the estimated standard deviation have what effect on required sample size?(A) Increases.(B) Decreases.(C) No effect.(D) Indeterminate.

12. In the past, the auditors have found that the book value of a receivable account has been related to the amount the account is misstated (i.e., large accounts have large misstatements and small accounts have small misstatements). Which of the following techniques is most likely to be efficient?(A) Mean-per-unit estimation.(B) Ratio estimation.(C) Difference estimation.(D) Sequential sampling estimation.

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