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DataAnalyticsforAccounting,1e(Richardson)

Chapter5TheModernAuditandContinuousAuditing

1)Aflatfileisasingletableofdatawithuser-definedattributes.

Answer:TRUE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

2)Heterogeneoussystemsrepresentonesingleinstallationorinstanceofasystem.

Answer:FALSE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

3)Productionsystemsarethoseactivesystemsthatcollect,report,andaredirectlyaffectedbycurrenttransactions.

Answer:TRUE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

4)SystemstranslatorsoftwaremapsthevarioustablesandfieldsfromvariedERPsystemsintoaconsistentformat.

Answer:TRUE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

5)Heterogeneoussystemsrepresentmultipleinstallationsorinstancesofasystem.

Answer:TRUE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

6)Adatawarehouseisarepositoryofdata,includingfinancialdata,accumulatedfrominternalandexternaldatasources,tohelpmanagementdecisionmaking.

Answer:TRUE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

7)TheAuditDataStandardsdefinecommontablesandfieldsthatareneededbyauditorstoperformcommonaudittasks.TheSecuritiesandExchangeCommission,orSEC,developedthesestandards.

Answer:FALSE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

8)Aflatfileisadoubletableofdatawithuser-definedattributes.

Answer:FALSE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

9)Productionsystemsarethoseactivesystemsthatcollect,report,andaredirectlyaffectedbyfuturetransactions.

Answer:FALSE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

10)SystemstranslatorsoftwaremapsthevarioustablesandfieldsfromvariedEMRsystemsintoaconsistentformat.

Answer:FALSE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

11)TheBaseStandarddefinestheorderforfilesandfieldsaswellassomemasterdataforusersandbusinessunits.

Answer:FALSE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

12)TheInventorySubledgerStandarddefinesproductmasterdata,locationdata,inventoryonhanddata,andinventorymovement.

Answer:TRUE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

13)TheGeneralLedgerStandardaddsthechartofaccounts,sourcelistings,trialbalance,andGLdetail.

Answer:TRUE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

14)TheProcuretoPaySubledgerStandardidentifiesdataneededforpurchaseorders,goodsreceived,invoices,payments,andadjustmentstoaccounts.

Answer:TRUE

Difficulty:2Medium

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

15)TheOrdertoCashSubledgerStandardfocusesonsalesorders,accountsreceivable,shipments,invoices,cashreceiptsandadjustmentstoaccounts.

Answer:TRUE

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

16)Anauditplanconsistssolelyofamethodologywhichdirectstheauditworkandincludessubstantivetesting.

Answer:FALSE

Difficulty:2Medium

Topic:AutomatingtheAuditPlan

LearningObjective:05-04SelectAppropriateAuditTasksandApproaches

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

17)Bothsimpleandcomplexdataanalyticscanbeappliedtoaclient'sdataduringtheplanningstageoftheaudittoidentifywhichareastheauditorshouldfocuson.

Answer:TRUE

Difficulty:1Easy

Topic:AutomatingtheAuditPlan

LearningObjective:05-04SelectAppropriateAuditTasksandApproaches

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

18)Theevaluationofauditdatamaybedistilledintoafeasibilityscore.

Answer:FALSE

Difficulty:1Easy

Topic:AutomatingtheAuditPlan

LearningObjective:05-04SelectAppropriateAuditTasksandApproaches

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

19)Dataanalyticsandauditautomationallowauditorstooccasionallymonitorandignorethesystemsandprocesseswithintheircompanies.

Answer:FALSE

Difficulty:2Medium

Topic:ContinuousAuditingTechniques

LearningObjective:05-05EvaluateAuditAlarmsasPartofContinuousAuditing

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

20)Continuousauditingisaprocessthatprovidesreal-timeassuranceoverbusinessprocessesandsystems.

Answer:TRUE

Difficulty:1Easy

Topic:ContinuousAuditingTechniques

LearningObjective:05-05EvaluateAuditAlarmsasPartofContinuousAuditing

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;BBIndustry

21)Undertheguidanceofthechiefauditexecutive(CAE)oranothermanager,teamscandevelopandimplementanalyticaltechniquestoaidthefollowingauditsexcept:

A)informationsystemsaudits.

B)socialmediaaudits.

C)complianceaudits.

D)forensicauditsinthecaseoffraud.

Answer:B

Difficulty:2Medium

Topic:TheModernAudit

LearningObjective:05-01UnderstandModernAuditingTechniques

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

22)Undertheguidanceofthechiefauditexecutive(CAE)oranothermanager,teamscandevelopandimplementanalyticaltechniquestoaidthefollowingauditsexcept:

A)financialstatementaudits.

B)archaicaudits.

C)processefficiencyaudits.

D)forensicaudits.

Answer:B

Difficulty:2Medium

Topic:TheModernAudit

LearningObjective:05-01UnderstandModernAuditingTechniques

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

23)Undertheguidanceofthechiefauditexecutive(CAE)oranothermanager,teamscandevelopandimplementanalyticaltechniquestoaidthefollowingauditsexcept:

A)governanceaudits.

B)riskaudits.

C)managementaudits.

D)complianceaudits.

Answer:C

Difficulty:1Easy

Topic:TheModernAudit

LearningObjective:05-01UnderstandModernAuditingTechniques

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

24)WhichAccountingDataStandardsledgeridentifiesdataneededforpurchaseorders,goodsreceived,invoices,payments,andadjustmentstoaccounts?

A)BaseStandard

B)GeneralLedgerStandards

C)ProcuretoPaySubledgerStandard

D)InventorySubledgerStandard

Answer:C

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

25)WhichAccountingDataStandardidentifiesproductmasterdata,locationdata,inventoryonhanddata,andinventorymovement?

A)BaseStandard

B)GeneralLedgerStandards

C)ProcuretoPaySubledgerStandard

D)InventorySubledgerStandard

Answer:D

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

26)WhichAccountingDataStandardfocusesonsalesorders,accountsreceivable,shipments,invoices,cashreceiptsandadjustmentstoaccounts?

A)GeneralLedgerStandards

B)OrdertoCashSubledger

C)ProcuretoPaySubledgerStandard

D)InventorySubledgerStandard

Answer:B

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

27)WhichAccountingDataStandarddefinestheformatforfilesandfieldsaswellassomemasterdataforusersandbusinessunits?

A)BaseStandard

B)GeneralLedgerStandards

C)OrdertoCashSubledger

D)ProcuretoPaySubledgerStandard

Answer:A

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

28)WhichAccountingDataStandardincludesthechartofaccounts,sourcelistings,trialbalance,andGL(journalentry)detail?

A)BaseStandard

B)GeneralLedgerStandards

C)OrdertoCashSubledger

D)ProcuretoPaySubledgerStandard

Answer:B

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

29)WhichofthefollowingbestdefinestheAccountingDataStandards:InventorySubledger?

A)focusesonsalesorders,accountsreceivable,shipments,invoices,cashreceiptsandadjustmentstoaccounts.

B)identifiesdataneededforpurchaseorders,goodsreceived,invoices,payments,andadjustmentstoaccounts.

C)addsthechartofaccounts,sourcelistings,trialbalance,andGL(journalentry)detail.

D)definesproductmasterdata,locationdata,inventoryonhanddata,andinventorymovement.

Answer:D

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

30)WhichofthefollowingbestdefinestheAccountingDataStandards:ProcuretoPaySubledger?

A)focusesonsalesorders,accountsreceivable,shipments,invoices,cashreceiptsandadjustmentstoaccounts.

B)identifiesdataneededforpurchaseorders,goodsreceived,invoices,payments,andadjustmentstoaccounts.

C)addsthechartofaccounts,sourcelistings,trialbalance,andGL(journalentry)detail.

D)definesproductmasterdata,locationdata,inventoryonhanddata,andinventorymovement.

Answer:B

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

31)WhichofthefollowingbestdefinestheAccountingDataStandards:OrdertoCashSubledger?

A)focusesonsalesorders,accountsreceivable,shipments,invoices,cashreceipts,andadjustmentstoaccounts.

B)identifiesdataneededforpurchaseorders,goodsreceived,invoices,payments,andadjustmentstoaccounts.

C)addsthechartofaccounts,sourcelistings,trialbalance,andGL(journalentry)detail.

D)definesproductmasterdata,locationdata,inventoryonhanddata,andinventorymovement.

Answer:A

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

32)WhichofthefollowingbestdefinestheAccountingDataStandards:GeneralLedger?

A)focusesonsalesorders,accountsreceivable,shipments,invoices,cashreceiptsandadjustmentstoaccounts.

B)identifiesdataneededforpurchaseorders,goodsreceived,invoices,payments,andadjustmentstoaccounts.

C)addsthechartofaccounts,sourcelistings,trialbalance,andGL(journalentry)detail.

D)definestheformatforfilesandfieldsaswellassomemasterdataforusersandbusinessunits.

Answer:C

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

33)WhichofthefollowingbestdefinestheAccountingDataStandards:BaseStandard?

A)focusesonsalesorders,accountsreceivable,shipments,invoices,cashreceiptsandadjustmentstoaccounts.

B)identifiesdataneededforpurchaseorders,goodsreceived,invoices,payments,andadjustmentstoaccounts.

C)addsthechartofaccounts,sourcelistings,trialbalance,andGL(journalentry)detail.

D)definestheformatforfilesandfieldsaswellassomemasterdataforusersandbusinessunits.

Answer:D

Difficulty:1Easy

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

34)Whichofthefollowingdescribesahomogenoussystemsapproach?

A)ensuresthatallofitsdivisionsandsubsidiariesuseauniforminstallationofthechosenERPsystem

B)allowsalldivisionsandsubsidiariesusetheERPsystemthatworksbestforeachlocation

C)providesasingletableofdatawithuser-definedattributesthatisstoredseparatefromanyapplication

D)mapsthevarioustablesandfieldsfrommultipleERPsystems

Answer:A

Difficulty:2Medium

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

35)Whichofthefollowingdescribesanexampleofaflatfile:

A)ensuresthatallofitsdivisionsandsubsidiariesuseauniforminstallationofthechosenERPsystem

B)allowsalldivisionsandsubsidiariesusetheERPsystemthatworksbestforeachlocation

C)providesasingletableofdatawithuser-definedattributesthatisstoredseparatefromanyapplication

D)mapsthevarioustablesandfieldsfrommultipleERPsystems

Answer:C

Difficulty:2Medium

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

36)Whichofthefollowingdescribesanexampleofaproductionsystems:

A)collects,reports,andisdirectlyaffectedbycurrenttransactions.

B)allowsalldivisionsandsubsidiariestousetheERPsystemthatworksbestforeachlocation.

C)providesasingletableofdatawithuser-definedattributesthatisstoredseparatelyfromanyapplication.

D)mapsthevarioustablesandfieldsfrommultipleERPsystems.

Answer:A

Difficulty:2Medium

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

37)Whichofthefollowingdescribesaheterogeneoussystemapproach:

A)collects,reports,andisdirectlyaffectedbycurrenttransactions.

B)allowsalldivisionsandsubsidiariestousetheERPsystemthatworksbestforeachlocation.

C)providesasingletableofdatawithuser-definedattributesthatisstoredseparatelyfromanyapplication.

D)mapsthevarioustablesandfieldsfrommultipleERPsystems.

Answer:B

Difficulty:2Medium

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

38)Whichofthefollowingisanexampleofsystemstranslatorsoftware:

A)collects,reports,andisdirectlyaffectedbycurrenttransactions.

B)allowsalldivisionsandsubsidiariestousetheERPsystemthatworksbestforeachlocation.

C)providesasingletableofdatawithuser-definedattributesthatisstoredseparatelyfromanyapplication.

D)mapsthevarioustablesandfieldsfrommultipleERPsystems.

Answer:D

Difficulty:2Medium

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

39)________ensuresthatallofitsdivisionsandsubsidiariesuseauniforminstallationofoneERPsystem.________allowsfortheuseofboltonthesystemsofcompaniesthatareacquiredandusesaseriesoftranslatorstoconverttheoutputofvarioussystemsintousablefinancialinformation.

A)Continuousreporting;continuousmonitoring

B)Continuousmonitoring;continuousreporting

C)Theheterogeneoussystemsapproach;thehomogenoussystemsapproach

D)Thehomogenoussystemsapproach;theheterogeneoussystemsapproach

Answer:D

Difficulty:2Medium

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

40)________constantlyevaluatesinternalcontrolsandtransactionsand________providesthestatusofthesystemsothatanauditorcanknowatanygiventimewhetherthesystemisoperatingwithintheparameters.

A)Continuousreporting;continuousmonitoring

B)Continuousmonitoring;continuousreporting

C)Theheterogeneoussystemsapproach;thehomogenoussystemsapproach

D)Thehomogenoussystemsapproach;theheterogeneoussystemsapproach

Answer:B

Difficulty:2Medium

Topic:ContinuousAuditingTechniques

LearningObjective:05-05EvaluateAuditAlarmsasPartofContinuousAuditing

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

41)Continuousauditingreliesheavilyonalarms,whichareessentiallynotificationsofaclassificationproblem.A________occurswhentoomanyalarmsarefalsepositives.

A)Floodofalarms

B)Exceptionreport

C)Anegativeevent

D)Informationoverload

Answer:A

Difficulty:1Easy

Topic:AlarmsandExceptions

LearningObjective:05-05EvaluateAuditAlarmsasPartofContinuousAuditing

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

42)Continuousauditingreliesheavilyonalarms,whichareessentiallynotificationsofaclassificationproblem.A________occurswhenanormaltransactionisclassifiedasproblematic.

A)Falsenegative

B)Truenegative

C)Truepositive

D)Falsepositive

Answer:D

Difficulty:1Easy

Topic:AlarmsandExceptions

LearningObjective:05-05EvaluateAuditAlarmsasPartofContinuousAuditing

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

43)Continuousauditingreliesheavilyonalarms,whichareessentiallynotificationsofaclassificationproblem.A________occurswhenanabnormaltransactionisclassifiedasproblematic.

A)Falsenegative

B)Truenegative

C)Truepositive

D)Falsepositive

Answer:C

Difficulty:1Easy

Topic:AlarmsandExceptions

LearningObjective:05-05EvaluateAuditAlarmsasPartofContinuousAuditing

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

44)Continuousauditingreliesheavilyonalarms,whichareessentiallynotificationsofaclassificationproblem.A________occurswhenanormaltransactionisnotclassifiedasproblematic.

A)Falsenegative

B)Truenegative

C)Truepositive

D)Falsepositive

Answer:B

Difficulty:1Easy

Topic:AlarmsandExceptions

LearningObjective:05-05EvaluateAuditAlarmsasPartofContinuousAuditing

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

45)Continuousauditingreliesheavilyonalarms,whichareessentiallynotificationsofaclassificationproblem.________isanabnormaltransactionisnotclassifiedasproblematic.

A)Falsenegative

B)Truenegative

C)Truepositive

D)Falsepositive

Answer:A

Difficulty:1Easy

Topic:AlarmsandExceptions

LearningObjective:05-05EvaluateAuditAlarmsasPartofContinuousAuditing

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

46)A________isarepositoryofdataaccumulatedfrominternalandexternaldatasources,includingfinancialdata,tohelpmanagementdecisionmaking.

A)flatfile

B)datawarehouse

C)homogenoussystem

D)heterogeneoussystem

Answer:B

Difficulty:2Medium

Topic:AuditingData

LearningObjective:05-02EvaluateanAuditPlan

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

47)Chapter5discussestheessentialpropertiesofworkingpapers.Withrespecttodataanalytics,workingpapersshouldcontainthefollowingitemsexcept:

A)workprogramsusedtodocumenttheauditprocedurestocollect,manipulate,model,andevaluatedata

B)evidence,includingperformanceevaluations,ofthecompetencyoftheauditorscompletingtheworkingpaper.

C)databasemapsanddatadictionariesthatdefinethelocationandtypesofdataauditorswillanalyze

D)documentationaboutexistingautomatedcontrols,includingparametersandvariablesusedforanalysis

Answer:B

Difficulty:2Medium

Topic:WorkingPapersandAuditWorkFlow

LearningObjective:05-06UnderstandWorkingPaperPlatforms

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDec

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