12.2 Which of the following is an example of a general control in a computerised accounting system?
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5 .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
7 .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
8 .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
9 .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
10 .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?
A Examination B Recalculation C Reconciliation D Reperformance
