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.

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.

13. Which of the following is an advantage of systematic selection over random number selection? (A) It provides a stronger basis for statistical conclusions. (B) It enables the auditor to use the more efficient "sampling with replacement" tables. (C) There may be correlation between the location of items in the population, the feature of sampling interest, and the sampling interval. (D) It does not require establishment of correspondence between random numbers and items in the population.

14. Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as outstanding on the year-end bank reconciliation? (A) Prepare a bank transfer schedule using the client's cash receipts and cash disbursements journal. (B)Receiveacutoffstatementdirectlyfromtheclient'sbank. (C) Prepare a four column bank reconciliation using the year-end bank statement. (D) Confirm the year-end balance using the standard form to confirm account balance information with financial institutions. 試題隨卷繳交 接下頁 3 國立臺北大學 109 學年度碩士班一般入學考試試題 系(所)組別：會計學系 科 目：審計學 第3頁 共4頁 ☑可 ☐不可 使用計算機

15. Which of the following procedures would probably be most effective in identifying duplicate billing of customers during the year? (A) Analytical procedures. (B) Confirmation of accounts at year end. (C) Data analytics applied to sales transactions. (D) Review of contracts.

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