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:

Digital Graphic

A visual image or design created or enhanced through digital technology and displayed electronically.

3-D Illustration

A graphical representation that gives objects a three-dimensional appearance for more realistic visualization.

Audio File Type

A format in which audio data is stored on a computer, such as MP3, WAV, or AAC, differing in sound quality and file size.

WMA

Windows Media Audio, a proprietary audio format developed by Microsoft.