Question

QUESTION 7
Which of the following is not programmed as processing control?

a-Private lines.
b-Validity tests.
c-Self-controlled numbers.
d-Test limits.

QUESTION 8
Which of the following is a password security problem?

a-Users receive passwords when accounts are created, but do not change them.

b-Users have accounts in several systems with different passwords.

c-Users copy their passwords on note paper, which is stored in their wallets.

d-Users select passwords that do not appear in any online dictionary.
  
QUESTION 9
Auditors generally begin their consideration of IT systems with tests of application controls.

True
False

QUESTION 10
A problem for a CPA associated with advanced IT systems is that:

a-The audit trail normally does not exist.
b-The audit trail is sometimes generated only in machine readable form.
c-The client's internal auditors may have been involved in the design phase.
d-Tests of the controls are not possible.

Answer 1

QUESTION 7

The correct option is (a) i.e. Private lines

Private lines is not programmed as processing control, it does not involves active changing of the process.

QUESTION 8

The correct option is (a) i.e. Users receive passwords when accounts are created, but do not change them.

This is the biggest problem that Users receive passwords when accounts are created, but do not change them since there may be cases that if the password not change repeatedly, they can be hacked as well.

QUESTION 9

This statement is False

Auditor's begin their consideration of IT systems with a review of the general controls since testing of application control is dependent on general controls

QUESTION 10

The correct option is (b) i.e. The audit trail is sometimes generated only in machine readable form.

Because of this, the CPA will have a issue to understand the exact situation since the language will be in the machine readable form only