Question 1

All of the following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

Options :

A : Is confidential or sensitive information kept separate from other records?

B : Does management provide a favorable control environment in the organization?

C : Does adequate physical security exist over assets and records? Are storerooms locked? Are equipment and inventories properly recorded? Are there adequate environmental controls over assets (e.g., appropriate temperature)?

D : Only A & C

Answer: D

Question 2

Who control the operation of the computer system and for the efficient use of computer resources which is responsible?

Options :

A : software programmer

B : the smart programmer

C : system programmers

D : the smart-and-gets-things-done programmer

Answer: C

Question 3

Generally, sample size needs to be increased under the following circumstances EXCEPT:

Options :

A : As the population increases.

B : As the expected error rate increases

C : When the population increases.

D : As variability within the population increases.

Answer: C

Question 4

The control environment sets the tone of an organization and influences the control consciousness of its employees. The characteristics of an effective control environment are all of the following EXCEPT:

Options :

A : Management communicates the importance of internal controls to all employees.

B : A system is in place to monitor controls on a regular basis

C : Employees are held accountable for their performance.

D : Employees don not have clearly defined responsibilities.

Answer: D

Question 5

________ is an analytic method that investigates the meaning of data. And It is primarily a _________where any form of communication is coded or classified in line with some conceptual framework. Important considerations are dealing with interpretation of meanings, the unit of analysis, coding categories, and the actual coding techniques.

Options :

A : Content analysis, coding operation

B : Cost/benefit analysis, coding operation

C : Cost-effectiveness analysis, coding operation

D : Regression analysis, coding operation

Answer: A

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