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:

Square

A geometric figure with four equal sides and four right angles or the operation of raising a number to the power of two.

Depreciated Value

The reduced worth of an asset after accounting for depreciation, usually over its useful life.

Purchases

The process of purchasing products or services.

Manufacturing Plant

A facility used for the production of goods on a large scale, often involving machinery and workers.