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NEW QUESTION: 1
In which of the following CAATs (Computer Assisted Auditing Techniques) does an auditor perform tests on computer files and databases?
A. Custom Audit Software (CAS)
B. Generalized Audit Software (GAS)
C. Parallel Simulation
D. Test Data
Answer: B
Explanation:
Explanation/Reference:
Explanation:
CAATs (Computer Assisted Auditing Techniques) are used to test application controls as well as perform substantive tests on sample items. Following are the types of CAATs:
Generalized Audit Software (GAS): It allows the auditor to perform tests on computer files and databases.
Custom Audit Software (CAS): It is generally written by auditors for specific audit tasks. CAS is necessary when the organization's computer system is not compatible with the auditor's GAS or when the auditor wants to conduct some testing that may not be possible with the GAS.
Test Data: The auditor uses test data for testing the application controls in the client's computer programs.
The auditor includes simulated valid and invalid test data, used to test the accuracy of the computer system's operations. This technique can be used to check data validation controls and error detection routines, processing logic controls, and arithmetic calculations, to name a few.
Parallel Simulation: The auditor must construct a computer simulation that mimics the client's production programs.
Integrated TestFacility: The auditor enters test data along with actual data in a normal application run.

NEW QUESTION: 2
The goals of Data Integration and Interoperability include:
A. Provide the starting point for customizations, integration or even replacement of an application
B. Provide data securely, with regulatory compliance, in the format and timeframe needed.
C. Managing the availability of data throughout the data lifecycle
D. Identify meaningful events and automatically trigger alerts and actions.
E. Support business intelligence, analytics, master data management and operational efficiency efforts.
F. Lower cost and complexity of managing solutions by developing shared models and interfaces.
Answer: B,D,E,F

NEW QUESTION: 3
한 조직이 고위험 감사 결과와 관련된 치료를 수행하기로 합의했습니다. 치료 프로세스에는 복잡한 사용자 역할의 재구성과 다음 감사주기 내에 완료되지 않을 수 있는 여러 가지 보상 통제의 구현이 포함됩니다.
A. 감사 일정에 따라 실패한 컨트롤을 계속 감사
B. 정기적으로 치료 진행 상황 검토
C. 예상되는 치료 날짜 이후의 컨트롤 검토 일정을 계획합니다
D. 치료 일정 및 진실성 준수를 관리에 제공
Answer: D