12.9 During the current year audit, the auditor tests a control by completing certain procedures that were done by the client as part of the internal control over the given transaction cycle.Which of the following audit procedures is the auditor is using?
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1 .12.1 The following situations are all covered by general controls:(1) Changes to data files(2) Program changes(3) Continuity of operationsWhich general control would be appropriate to all three scenarios above?
A Password protection B Back-up procedures C Authorisation D One-for-one checking
2 .12.2 Which of the following is an example of a general control in a computerised accounting system?
A The sales department matches a list of computer-produced invoices to its copies of the manual input documents which originated the production of the invoice B The personnel department review a monthly printout of all changes to payroll standing data which is then checked against manual records C T...
3 .12.8 Which of the following techniques provides the least assurance about the operating effectiveness of an internal control?
A Inquiry of client personnel B Inspection of documents and reports C Observation of client personnel D Preparation of system flowcharts
4 .12.3 Which of the following procedures is considered a test of controls?
A Reviewing cash payments after the year end for unrecorded liabilities B Evaluating whether a liability was recorded at the proper amount C Interviewing and observing appropriate personnel to determine segregation of duties
5 .12.7 Which of the following would cause an auditor to perform tests of controls after obtaining an understanding of the entity and its environment?
A There were many internal control weaknesses that could result in misstatements B The auditor’s risk assessment is based on controls operating effectiveness C An increased level of control risk has been assessed
7 .12.10 In which of the following scenarios would an auditor be most likely to increase tests of controls?
A When the client’s IT system is extensively integrated throughout the company’s accounting system B When the client’s accounting system is largely based on manual processes C When the auditor has decided not to rely on internal controls and instead elects to increase substantive testing D Whe...
8 .12.5 Which of the following internal controls is most likely to contribute to the auditor’s confidence that all sales have been recorded in the accounts?
A Matching pre-numbered sales invoices to despatch notes B Sales manager authorising all invoices before they are issued C Matching pre-numbered despatch notes to invoices D Preparing and following up an aged receivables analysis by someone independent of the sales ledger function
9 .12.4 When planning the audit of the purchases cycle, which of the following internal controls should the auditor test in order to ensure that liabilities are not understated?
A Goods inwards records (GRNs) are matched to invoices and regularly reviewed for items in respect of which no invoice has been received. An authorised list of unmatched GRNs is produced at the end of each month B Invoices are authorised as matched with goods inwards/service received notes before be...
10 .12.6 An auditor has identified the financial controller’s review of the bank reconciliation as a control to test. In connection with this test, the auditor interviews the financial controller to understand the specific data reviewed on the reconciliation. In addition, the auditor verifies that the bank reconciliation is properly prepared by the accountant and reviewed by the financial controller as evidenced by their respective sign-offs.Which of the following types of audit procedures do these actions illustrate?
A Inquiry and inspection of records B Confirmation and reperformance C Analytical procedures and reperformance D Observation and inspection of records
