Question

Match each phrase with the appropriate term.

-       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Programmed procedures also known as edits or validation controls.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Determines if a value is reasonable when considered alone with other data fields.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Serves as a journal which includes every transaction successfully processed by the system.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Also known as auditing around the computer and requires a detailed knowledge of application’s internal logic.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Also known as auditing through computer and requires in-depth understanding of internal logic.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Used to establish the application processing integrity.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    A variant of test data method in which comprehensive test data goes through repetitive testing until a valid base case is obtained.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Takes step-by-step walk of application’s internal logic.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Automated technique which allows auditors to test logic and controls during normal operations by setting up a dummy entity within the application system.       -       A.       B.       C.       D.       E.       F.       G.       H.       I.       J.    Requires auditor to write a program that simulates key features or processes of the application under review.

A. Transaction Log B. Test Data Method C. Black-box Approach D. Base Case System Evaluation (BCSE) E. White-box Approach F. Parallel Simulation G. Input Controls H. Integrated Test Facility (ITF) I. Reasonableness Check J. Tracing

Answer 1

G. Input Controls	Programmed procedures also known as edits or validation controls.
I. Reasonableness Check	Determines if a value is reasonable when considered alone with other data fields.
A. Transaction Log	Serves as a journal which includes every transaction successfully processed by the system.
C. Black-box Approach	Also known as auditing around the computer and requires a detailed knowledge of application’s internal logic.
E. White-box Approach	Also known as auditing through computer and requires in-depth understanding of internal logic.
B. Test Data Method	Used to establish the application processing integrity.
D. Base Case System Evaluation (BCSE)	A variant of test data method in which comprehensive test data goes through repetitive testing until a valid base case is obtained.
J. Tracing	Takes step-by-step walk of application’s internal logic.
H. Integrated Test Facility (ITF)	Automated technique which allows auditors to test logic and controls during normal operations by setting up a dummy entity within the application system.
F. Parallel Simulation	Requires auditor to write a program that simulates key features or processes of the application under review.