Audit Test – Accounting & Finance Quiz
The key terms in these Finance chapters include Audit Test.
Marking transactions with a special code, recording them and their master file records before and after processing, and storing the data to later verify that all processing steps were properly executed is an example of
snapshot technique. – Correct
integrated test facility.
system control audit review file.
Which of the following is not an information systems audit test of controls?
Observe computer-site access procedures.
Examine the results of disaster recovery plan simulations.
Review logical access policies and procedures. – Correct
Investigate how unauthorized access attempts are handled.
The information systems audit objective that pertains to protect computer equipment, programs, communications, and data from unauthorized access, modification, or destruction is known as
processing.
program development.
program modifications.
overall security. – Correct
Each specific data item in an XBRL document is called a(n)
element. – Correct
taxonomy.
instance.
XBRL stands for
extensive business report logic.
external business reporting language.
extensible business reporting language. – Correct
external business reporting ledgers.
If an organization asks you to disclose your date of birth and your address, but refuses to let you review or correct the information you provided, the organization has likely violated which of the Generally Accepted Privacy Principles?
Access. – Correct
Choice and consent.
Collection.
Security.
Abbie Johnson is a programmer at Healtheast network. Abbie has recently developed a new computer program for Healtheast. As part of the testing process, Abbie needs to use realistic patients data to ensure that the system is working properly. To protect privacy, management at Healtheast uses a program that replaces private patient information with fake values before sending the data to Abbie for testing. The program that replaces patient information with fake values is called
data redacting.
data masking. – Correct
data wiping.
If an organization asks you to disclose your date of birth and your address, but fails to establish any procedures for responding to customer complaints, the organization has likely violated which of the Generally Accepted Privacy Principles?
Monitoring and enforcement. – Correct
Security.
Access.
Collection.
________ is not a basic activity of the revenue cycle.
Sales order entry
Receiving – Correct
Billing
Which of the following is not a general threat to the revenue cycle?
inaccurate master data
unauthorized disclosure of sensitive information
loss of customers – Correct
poor performance
During the sales order entry process, a ________ is performed to verify that each transaction record contains all appropriate data items.
redundant data check
field check
reasonableness test
completeness test – Correct
Marking transactions with a special code, recording them and their master file records before and after processing, and storing the data to later verify that all processing steps were properly executed is an example of
snapshot technique. – Correct
integrated test facility.
system control audit review file.
audit hooks.
Which of the following is not an information systems audit test of controls?
Observe computer-site access procedures.
Examine the results of disaster recovery plan simulations.
Review logical access policies and procedures. – Correct
Investigate how unauthorized access attempts are handled.
The information systems audit objective that pertains to protect computer equipment, programs, communications, and data from unauthorized access, modification, or destruction is known as
processing.
program development.
program modifications.
overall security. – Correct
Each specific data item in an XBRL document is called a(n)
element. – Correct
taxonomy.
instance.
schema.
XBRL stands for
extensive business report logic.
external business reporting language.
extensible business reporting language. – Correct
external business reporting ledgers.
If an organization asks you to disclose your date of birth and your address, but refuses to let you review or correct the information you provided, the organization has likely violated which of the Generally Accepted Privacy Principles?
Access. – Correct
Choice and consent.
Collection.
Security.
Abbie Johnson is a programmer at Healtheast network. Abbie has recently developed a new computer program for Healtheast. As part of the testing process, Abbie needs to use realistic patients data to ensure that the system is working properly. To protect privacy, management at Healtheast uses a program that replaces private patient information with fake values before sending the data to Abbie for testing. The program that replaces patient information with fake values is called
data redacting.
data masking. – Correct
data wiping.
If an organization asks you to disclose your date of birth and your address, but fails to establish any procedures for responding to customer complaints, the organization has likely violated which of the Generally Accepted Privacy Principles?
Monitoring and enforcement. – Correct
Security.
Access.
Collection.
________ is not a basic activity of the revenue cycle.
Sales order entry
Receiving – Correct
Billing
Shipping
Which of the following is not a general threat to the revenue cycle?
inaccurate master data
unauthorized disclosure of sensitive information
loss of customers – Correct
poor performance
During the sales order entry process, a ________ is performed to verify that each transaction record contains all appropriate data items.
redundant data check
field check
reasonableness test
completeness test – Correct