Tests of Controls of an Advanced IT System

question 6

Multiple Choice

Tests of controls of an advanced IT system:

• A) can be performed using actual transactions or simulated transactions.
• B) can be performed using only actual transactions since testing of simulated transactions is of no consequence.
• C) is inadvisable because it may distort the evidence in master files.
• D) is impractical since many procedures within the CIS activity leave no visible evidence of having been performed.

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Definitions:

Proposal Reports

Documents designed to outline plans for a project, seeking approval or funding.

Nonprofit Agencies

Organizations that operate for public or social benefit, rather than generating profit for owners or shareholders.

Primary Research

Collection of new, original data or information through direct investigation or experimentation.

Secondary Research

The process of gathering and analyzing data that has already been collected by others, as opposed to primary research.