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Which of the following characteristic distinguishes computer processing from manual processing?

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Which of the following characteristics distinguishes computer processing from manual processing?

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  1. Computer processing virtually eliminates the occurrence of computational error normally associated with manual processing.
  2. Errors or fraud in computer processing will be detected soon after their occurrence
  3. The potential for systematic error is ordinarily grater in manual processing than in computerized processing.
  4. Most computer system are designed so that transaction trails useful for audit purposes do not exist.

Which of the following statement s false? In data processing

  1. Data refers to facts which have been organized in a meaningful manner.
  2. The sources of data are within the firm and outside the firm
  3. Data processing refers to the operations needed to collect and transform data into useful information.
  4. Mechanical data processing is a system in which the operations are performed with the assistance of major mechanical devices.

Which of the following employees in a company’s electronic data processing department should be responsible for designing a new or improved data processing 

  1. Flowchart editor                        
  2. Programmer           
  3. System analyst                         
  4. Control-group supervisor

A fundamental purpose of a data base management system is to

  1. Store all data for an organization in multiple files
  2. Reduce data redundancy
  3. Use physical data organization concepts instead of logical data organization concepts
  4. Change the manner in which application programs access individual data elements.

The purpose of using generalized computer programs is to test and analyze a 

  1. Systems
  2. Equipment               
  3. Records       
  4. Processing logic

The initial debugging of computer program should normally be done by the

  1. Programmer
  2. Internal auditor       
  3. Machine operator
  4. Control group

An auditor would most likely be concerned with which of the following controls in a distributed data processing system?

  1. Hardware controls
  2. System and documentation controls   
  3. Access control
  4. Disaster recovery control

Which of the following is not one of the main components of a computer?

  1. Processing unit
  2. Storage unit           
  3. Arithmetic unit     
  4. Verifier

Which of the following characteristics distinguishes computer processing from manual processing?


a.

Errors or irregularities in computer processing will be detected soon after their occurrences.

b.

Computer processing virtually eliminates the occurrence of computational error normally associated with manual processing.

c.

Most computer systems are designed so that transaction trails useful for audit purposes do not exist.

d.

The potential for systematic error is ordinarily greater in manual processing than in computerized processing.

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Which of the following characteristics distinguishes computer processing from manual processing?
A. Computer processing virtually eliminates the occurrence of computational error normally associated with manual processing.
B. Errors or irregularities in computer processing will be detected soon after their occurrences.
C. The potential for systematic error is ordinarily greater in manual processing than in computerized processing.
D. Most computer systems are designed so that transaction trails useful for audit purposes do not exist.

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Which of the following characteristic distinguishes computer processing from manual processing?

Which of the following characteristics distinguishes computer processing from manual processing?

Nội dung chính

  • Table of contents:
  • Which of the following characteristics distinguished computer processing from manual processing?
  • Which of the following is least likely a risk characteristic associated with CIS environment?
  • Which of the following explanations best describes why an auditor may decide to reduce tests of details for a particular audit objective?
  • Which of the following information that comes to an auditor's attention would be most likely to raise a question about the occurrence of illegal acts?
  • What is the auditor's responsibility to detect an illegal act?
  • What are the illegal acts?

  1. Computer processing virtually eliminates the occurrence of computational error normally associated with manual processing.
  2. Errors or fraud in computer processing will be detected soon after their occurrence
  3. The potential for systematic error is ordinarily grater in manual processing than in computerized processing.
  4. Most computer system are designed so that transaction trails useful for audit purposes do not exist.

Which of the following statement s false? In data processing

  1. Data refers to facts which have been organized in a meaningful manner.
  2. The sources of data are within the firm and outside the firm
  3. Data processing refers to the operations needed to collect and transform data into useful information.
  4. Mechanical data processing is a system in which the operations are performed with the assistance of major mechanical devices.

Which of the following employees in a company’s electronic data processing department should be responsible for designing a new or improved data processing 

  1. Flowchart editor                        
  2. Programmer           
  3. System analyst                         
  4. Control-group supervisor

A fundamental purpose of a data base management system is to

  1. Store all data for an organization in multiple files
  2. Reduce data redundancy
  3. Use physical data organization concepts instead of logical data organization concepts
  4. Change the manner in which application programs access individual data elements.

The purpose of using generalized computer programs is to test and analyze a 

  1. Systems
  2. Equipment               
  3. Records       
  4. Processing logic

The initial debugging of computer program should normally be done by the

  1. Programmer
  2. Internal auditor       
  3. Machine operator
  4. Control group

An auditor would most likely be concerned with which of the following controls in a distributed data processing system?

  1. Hardware controls
  2. System and documentation controls   
  3. Access control
  4. Disaster recovery control

Which of the following is not one of the main components of a computer?

  1. Processing unit
  2. Storage unit           
  3. Arithmetic unit     
  4. Verifier

Table of contents:

  1. Which of the following characteristics distinguished computer processing from manual processing?
  2. Which of the following is least likely a risk characteristic associated with CIS environment?
  3. Which of the following explanations best describes why an auditor may decide to reduce tests of details for a particular audit objective?
  4. Which of the following information that comes to an auditor's attention would be most likely to raise a question about the occurrence of illegal acts?
  5. What is the auditor's responsibility to detect an illegal act?
  6. What are the illegal acts?

Which of the following characteristics distinguished computer processing from manual processing?

Which of the following characteristics distinguishes computer processing from manual processing? The independence of the data from the application programs, which allows the programs to be developed for the user's specific needs without concern for data capture problems.

Which of the following is least likely a risk characteristic associated with CIS environment?

59 Cards in this Set

Which statement is incorrect when auditing in a CIS environment?d
Which of the following is least likely a risk characteristic associated with CIS environment? d
Which of the following significance and complexity of the CIS activities should an auditor least understand? d

Which of the following explanations best describes why an auditor may decide to reduce tests of details for a particular audit objective?

Which of the following explanations best describes why an auditor may decide to reduce tests of details for a particular audit objective? Analytical procedures have revealed no unusual or unexpected results. You just studied 22 terms!

Which of the following information that comes to an auditor's attention would be most likely to raise a question about the occurrence of illegal acts?

Which of the following information that comes to an auditor's attention most likely would raise a question about the occurrence of illegal acts? The discovery of unexplained payments made to government employees.

What is the auditor's responsibility to detect an illegal act?

The auditor's responsibility to detect and report misstatements resulting from illegal acts having a direct and material effect on the determination of financial state- ment amounts is the same as that for misstatements caused by error or fraud as described in section 110, Responsibilities and Functions of the ...

What are the illegal acts?

Some common examples of unethical or illegal activity include:

  • Conflicts of interest.
  • Accounting or auditing irregularities.
  • Theft.
  • Fraud, waste, or abuse.
  • Disclosure of proprietary information.
  • Misuse of Argonne equipment.
  • Improper dealings with customers or vendors.
  • Sale or possession of illicit controlled substances.

Which of the following distinguishes computer processing from manual processing?

Which of the following characteristics distinguishes computer processing from manual processing? The independence of the data from the application programs, which allows the programs to be developed for the user's specific needs without concern for data capture problems.

Which of the following is not likely a control over removable storage media to prevent misplacement alteration without authorization or destruction?

59 Cards in this Set.

characteristic distinguishes computer processing manual processing

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