Scribd
Upload
53 views1 page

GC Ac ST

This document is a quiz from an auditing class at Columban College in the Philippines for the 2018-2019 first semester. The quiz contains 10 multiple choice questions asking students to identify whether each listed auditing procedure is a general control test, an application control test, or a substantive audit test. The procedures relate to testing controls over electronic processing, testing incompatible functions, confirming accounts receivable balances, and examining documentation of IT system changes.

Uploaded by

amormi2702
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
53 views1 page

GC Ac ST

This document is a quiz from an auditing class at Columban College in the Philippines for the 2018-2019 first semester. The quiz contains 10 multiple choice questions asking students to identify whether each listed auditing procedure is a general control test, an application control test, or a substantive audit test. The procedures relate to testing controls over electronic processing, testing incompatible functions, confirming accounts receivable balances, and examining documentation of IT system changes.

Uploaded by

amormi2702
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd

1

ACCOUNTANCY DEPARTMENT
COLUMBAN COLLEGE, INC
No. 1 Mt. Apo Street, East Tapinac
Olongapo City, Philippines

AY: 2018-2019, 1st Semester

Quiz in Auditing in CIS Environment

Last Name:______________________________Schedule :________________________________________


First Name:______________________________Professor :________________________________________

Indicate by letter whether each of the listed auditing


procedures is a general control test, an application control
test, or a substantive audit test.

G = General control test


A = Application control test
S = Substantive audit test

____1. The auditor utilizes the services of the firm’s computer audit specialist assist in testing
controls over the electronic processing of customer remittances.

____2. In testing the sales processing set of controls, the auditor has designed a set of transactions
that include unauthorized sales prices, invalid customer numbers, and lack of credit
authorization.

____3. The auditor interviews the client’s information systems manager to clear exceptions detected
when the auditor reviewed data processing job descriptions for incompatible functions.

____4. The auditor confirmed a sample of customer accounts receivable to evaluate the correctness
of year-end balances in customer accounts.

____5. Using generalized audit software, the auditor reprocessed a sample of the client’s
weekly payroll and compared the resulting output with the client’s payroll summary for the same period.

____6. The auditor attempted to access the client’s computerized data files using the passwords of
terminated employees.

____7. By examining vendors’ invoices supporting debits to the account “Machinery and
Equipment,” the auditor was able to gain satisfaction as to the account balance at year end.

____8. The auditor examined authorizations and studied documentation relating to CBIS
modifications made by the client during the year under audit.

____9. The auditor examined and tested the client’s anti virus software for effectiveness.

____10. The auditor examined printouts from network monitoring software and observed data input
for proper functioning of protocol controls and data encryption.

You might also like