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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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