PART 4-1B: OBJECTIVE 4: COMPUTER PROCESSING

0.0(0)
studied byStudied by 0 people
learnLearn
examPractice Test
spaced repetitionSpaced Repetition
heart puzzleMatch
flashcardsFlashcards
Card Sorting

1/7

flashcard set

Earn XP

Description and Tags

Study Analytics
Name
Mastery
Learn
Test
Matching
Spaced

No study sessions yet.

8 Terms

1
New cards

Error and Fraud Types

Fail to detect erroneous input, improperly correct input errors, process erroneous input, improperly distribute or disclose output.

2
New cards

Control Procedures

Computer data editing routines, proper use of internal and external file labels, reconciliation of batch totals, effective error correction procedures.

3
New cards

Audit Process - Systems Review

Review administrative documentation, systems documentation, operating documentation, observe computer operations, discuss controls with personnel.

4
New cards

Audit Procedures - Test of Controls

Evaluate processing control standards, data editing controls, adherence to procedures, processing accuracy, search for unauthorized code.

5
New cards

Compensating Controls

Periodically reevaluate controls, use user and source data controls, eliminate control deficiencies.

6
New cards

Processing Test Data

Testing program with valid and invalid transactions, checking logic paths, preparing test data resources, comparing results with correct output.

7
New cards

Concurrent Audit Techniques

Use of embedded audit modules, integrated test facility, snapshot technique, system control audit review file, audit hooks, continuous and intermittent simulation.

8
New cards

Analysis of Program Logic

Detailed analysis of program logic, reference to flowcharts, documentation, source code, use of software packages for analysis.