Tests of Controls in an Advanced Computerized Processing System

question 23

Multiple Choice

Tests of controls in an advanced computerized processing system

• A)Can be performed using only actual transactions because testing simulated transactions does not provide relevant evidence.
• B)Can be performed using actual transactions or simulated transactions.
• C)Is impractical because many procedures within the computerized processing system leave no visible evidence of having been performed.
• D)Is inadvisable because it may distort the evidence in real-time systems.

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Definitions:

Rule-Making Process

The Rule-Making Process involves the procedures and steps that federal or state agencies follow to formulate, amend, or repeal regulations.

Internal Codes

Policies, rules, or guidelines adopted within an organization or institution to govern its operations and conduct.

Administrative Agency

A government body empowered to implement particular legislation, manage public policy, and regulate certain activities within its jurisdiction.

Department of Homeland Security

A cabinet department of the U.S. government charged with protecting the United States from terrorist attacks and responding to natural disasters.