SlideShare a Scribd company logo
Visit https://testbankdeal.com to download the full version and
explore more testbank or solution manual
Accounting Information Systems The Processes and
Controls 2nd Edition Turner Test Bank
_____ Click the link below to download _____
https://testbankdeal.com/product/accounting-
information-systems-the-processes-and-controls-2nd-
edition-turner-test-bank/
Explore and download more testbank at testbankdeal.com
Here are some suggested products you might be interested in.
Click the link to download
Accounting Information Systems The Processes Controls 2nd
Edition Turner Solutions Manual
https://testbankdeal.com/product/accounting-information-systems-the-
processes-controls-2nd-edition-turner-solutions-manual/
Accounting Information Systems Controls Processes 3rd
Edition Turner Test Bank
https://testbankdeal.com/product/accounting-information-systems-
controls-processes-3rd-edition-turner-test-bank/
Accounting Information Systems Controls Processes 3rd
Edition Turner Solutions Manual
https://testbankdeal.com/product/accounting-information-systems-
controls-processes-3rd-edition-turner-solutions-manual/
Business Statistics 2nd Edition Donnelly Test Bank
https://testbankdeal.com/product/business-statistics-2nd-edition-
donnelly-test-bank/
Fundamentals of Complex Analysis with Applications to
Engineering and Science 3rd Edition Saff Solutions Manual
https://testbankdeal.com/product/fundamentals-of-complex-analysis-
with-applications-to-engineering-and-science-3rd-edition-saff-
solutions-manual/
Introduction to Health Care 4th Edition Mitchell Solutions
Manual
https://testbankdeal.com/product/introduction-to-health-care-4th-
edition-mitchell-solutions-manual/
Research Methods in Psychology Core Concepts and Skills
V.1.0 1st Edition Price Test Bank
https://testbankdeal.com/product/research-methods-in-psychology-core-
concepts-and-skills-v-1-0-1st-edition-price-test-bank/
Business Law 16th Edition Mallor Solutions Manual
https://testbankdeal.com/product/business-law-16th-edition-mallor-
solutions-manual/
Web Development and Design Foundations with HTML5 6th
Edition Terry Felke-Morris Test Bank
https://testbankdeal.com/product/web-development-and-design-
foundations-with-html5-6th-edition-terry-felke-morris-test-bank/
Principles of Economics 8th Edition Marshall Test Bank
https://testbankdeal.com/product/principles-of-economics-8th-edition-
marshall-test-bank/
ACCOUNTING INFORMATION SYSTEMS/2e
TURNER / WEICKGENANNT
Test Bank: CHAPTER 7: Auditing Information Technology – Bases Processes
NOTE: All new or adjusted questions are in red. New questions are identified by the letter A as part of the question
number; adjusted questions are identified by the letter X as part of the question number.
End of Chapter Questions:
1. Which of the following types of audits is most likely to be conducted for the purpose of identifying areas for cost
savings?
A. Financial Statement Audits
B. Operational Audits
C. Regulatory Audits
D. Compliance Audits
2. Financial statement audits are required to be performed by:
A. Governmental Auditors
B. CPAs
C. Internal Auditors
D. IT Auditors
3. Which of the following is not considered a cause for information risk?
A. Management’s geographic location is far from the source of the information needed to make effective
decisions.
B. The information is collected and prepared by persons who use the information for very different purposes.
C. The information relates to business activities that are not well understood by those who collect and
summarize the information for decision makers.
D. The information has been tested by internal auditors and a CPA firm.
4. Which of the following is not a part of general accepted auditing standards?
A. General Standards
B. Standards of Fieldwork
C. Standards of Information Systems
D. Standards of Reporting
5X. Which of the following best describes what is meant by the term “generally accepted auditing standards”?
A. Procedures used to gather evidence to support the accuracy of a client’s financial statements.
B. Measures of the quality of an auditor’s conduct carrying out professional responsibilities.
C. Professional pronouncements issued by the Auditing Standards Board.
D. Rules acknowledged by the accounting profession because of their widespread application.
6X. In an audit of financial statement in accordance with generally accepted auditing standards, an auditor is required
to:
A. Document the auditor’s understanding of the client company’s internal controls.
B. Search for weaknesses in the operation of the client company’s internal controls.
C. Perform tests of controls to evaluate the effectiveness of the client company’s internal controls.
D. Determine wether controls are appropriately operating to prevent or detect material misstatements.
7X. Auditors should develop a written audit program so that:
A. All material transactions will be included in substantive testing.
B. Substantive testing performed prior to year end will be minimized.
C. The procedures will achieve specific audit objectives related to specific management assertions.
D. Each account balance will be tested under either a substantive test or a test of controls.
8. Which of the following audit objectives relates to the management assertion of existence?
A. A transaction is recorded in the proper period.
B. A transaction actually occurred (i.e., it is real)
C. A transaction is properly presented in the financial statements.
D. A transaction is supported by detailed evidence.
9X. Which of the following statements regarding an audit program is true?
A. An audit program should be standardized so that it may be used on any client engagement.
B. The audit program should be completed by the client company before the aud planning stage begins.
C. An audit program should be developed by the internal auditor during the audit’s completion/reporting
phase.
D. An audit program establishes responsibility for each audit test by requiring the signature or initials of the
auditor who performed the test.
10X. Risk assessment is a process designed to:
A. Identify possible circumstances and events that may effect the business.
B. Establish policies and procedures to carry out internal controls.
C. Identify and capture information in a timely manner.
D. Review the quality of internal controls throughout the year.
11. Which of the following audit procedures is most likely to be performed during the planning phase of the audit?
A. Obtain an understanding of the client’s risk assessment process.
B. Identify specific internal control activities that are designed to prevent fraud.
C. Evaluate the reasonableness of the client’s accounting estimates.
D. Test the timely cutoff of cash payments and collections.
12. Which of the following is the most significant disadvantage of auditing around the computer rather than through
the computer?
A. The time involved in testing processing controls is significant.
B. The cost involved in testing processing controls is significant.
C. A portion of the audit trail is not tested.
D. The technical expertise required to test processing controls is extensive.
13. The primary objective of compliance testing in a financial statement audit is to determine whether:
A. Procedures have been updated regularly.
B. Financial statement amounts are accurately stated.
C. Internal controls are functioning as designed.
D. Collusion is taking place.
14. Which of the following computer assisted auditing techniques processes actual client input data (or a copy of the
real data) on a controlled program under the auditor’s control to periodically test controls in the client’s computer
system?
A. Test data method
B. Embedded audit module
C. Integrated test facility
D. Parallel simulation
15. Which of the following computer assisted auditing techniques allows fictitious and real transactions to be
processed together without client personnel being aware of the testing process?
A. Test data method
B. Embedded audit module
C. Integrated test facility
D. Parallel simulation
16. Which of the following is a general control to test for external access to a client’s computerized systems?
A. Penetration tests
B. Hash totals
C. Field checks
D. Program tracing
17. Suppose that during the planning phase of an audit, the auditor determines that weaknesses exist in the client’s
computerized systems. These weaknesses make the client company susceptible to the risk of an unauthorized
break-in. Which type of audit procedures should be emphasized in the remaining phases of this audit?
A. Tests of controls
B. Penetration tests
C. Substantive tests
D. Rounding errors tests
18. Generalized audit software can be used to:
A. Examine the consistency of data maintained on computer files.
B. Perform audit tests of multiple computer files concurrently.
C. Verify the processing logic of operating system software.
D. Process test data against master files that contain both real and fictitious data.
19.Independent auditors are generally actively involved in each of the following tasks except:
A. Preparation of a client’s financial statements and accompanying notes.
B. Advising client management as to the applicability of a new accounting standard.
C. Proposing adjustments to a client’s financial statements.
D. Advising client management about the presentation of the financial statements.
20X. Which of the following is most likely to be an attribute unique to the financial statement audit work of CPAs,
compared with work performed by attorneys or practitioners of other business professions?
A. Due professional care
B. Competence
C. Independence
D. A complex underlying body of professional knowledge
21X. Which of the following terms in not associated with a financial statement auditor’s requirement to maintain
independence?
A. Objectivity
B. Neutrality
C. Professional Skepticism
D. Competence
ANSWERS TO QUESTIONS 1 - 21 (FROM THE TEXTBOOK)
1. B 7. C 13. C 19. A
2. B 8. B 14. D 20. C
3. D 9. D 15. C 21. D
4. C 10. A 16. A
5. B 11. A 17. C
6. A 12. C 18. A
TEST BANK - CHAPTER 7 - MULTIPLE CHOICE
22. Accounting services that improve the quality of information provided to the decision maker, an audit being the
most common type of this service, is called:
A. Compliance Services
B. Assurance Services
C. Substantive Services
D. Operational Services
23. A type of assurance services that involves accumulating and analyzing support for the information provided by
management is called an:
A. Audit
B. Investigation
C. Financial Statement Examination
D. Control Test
24.The main purpose of an audit is to assure users of the financial information about the:
A. Effectiveness of the internal controls of the company.
B. Selection of the proper GAAP when preparing financial statements.
C. Proper application of GAAS during the examination.
D. Accuracy and completeness of the information.
25. Which of the following is not one of the three primary types of audits?
A. Compliance Audits
B. Financial Statement Audits
C. IT Audits
D. Operational Audits
26X. This type of audit is completed in order to determine whether a company has adhered to the regulations and
policies established by contractual agreements, governmental agencies, or some other high authority.
A. Compliance Audit
B. Operational Audit
C. Information Audit
D. Financial Statement Audit
27. This type of audit is completed to assess the operating policies and procedures of a client for efficiency and
effectiveness.
A. Efficiency Audit
B. Effectiveness Audit
C. Compliance Audit
D. Operational Audit
28X. This type of audit is completed to determine whether or not the client has prepared and presented its financial
statements fairly, in accordance with established financial accounting criteria.
A. GAAP Audit
B. Financial Statement Audit
C. Compliance Audit
D. Fair Application Audit
29. This type of auditor is an employee of the company he / she audits.
A. IT Auditor
B. Government Auditor
C. Certified Public Accountant
D. Internal Auditor
30X. This type of auditor specializes in the information systems assurance, control, and security. They may work for
CPA firms, government agencies, or with the internal audit group.
A. IT Auditor
B. Government Auditor
C. Certified Public Accountant
D. Internal Auditor
31.This type of auditor conducts audits of government agencies or income tax returns.
A. IT Auditor
B. Government Auditor
C. Certified Public Accountant
D. Internal Auditor
32. This type of audit is performed by independent auditors who are objective and neutral with respect to the
company and the information being audited.
A. Compliance Audit
B. Operational Audit
C. Internal Audit
D. External Audit
33. The independence of a CPA could be impaired by:
A. Having no knowledge of the company or the company management
B. By owning stock of a similar company
C. Having the ability to influence the client’s decisions
D. Being married to a stockbroker
34. The IT environment plays a key role in how auditors conduct their work in all but which of the following areas:
A. Consideration of Risk
B. Consideration of Information Fairness
C. Design and Performance of Audit Tests
D. Audit Procedures Used
35. The chance that information used by decision makers may be inaccurate is referred to as:
A. Sample Risk
B. Data Risk
C. Audit Trail Risk
D. Information Risk
36. Which of the following is not one of the identified causes of information risk?
A. Audited information
B. Remote information
C. Complexity of data
D. Preparer motive
37. The main reasons that it is necessary to study information-based processing and the related audit function
include:
A. Information users often do not have the time or ability to verify information themselves.
B. It may be difficult for decision makers to verify information contained in a computerized accounting system.
C. Both of the above.
D. Neither of the above.
38.The existence of IT-based business processes often result in details of transactions being entered directly into the
computer system, results in a lack of physical evidence to visibly view. This situation is referred to as:
A. Physical Evidence Risk
B. Loss of Audit Trail Visibility
C. Transaction Summary Chart
D. Lack of Evidence View
39. The existence of IT-based business processes, that result in the details of the transactions being entered directly
into the computer system, increases the likelihood of the loss or alternation of data due to all of the following,
except:
A. System Failure
B. Database Destruction
C. Programmer Incompetence
D. Environmental Damage
40. The advantages of using IT-based accounting systems, where the details of transactions are entered directly into
the computer include:
A. Computer controls can compensate for the lack of manual controls
B. Loss of audit trail view
C. Increased internal controls risks
D. Fewer opportunities to authorize and review transactions
41. The ten standards that provide broad guidelines for an auditor’s professional responsibilities are referred to as:
A. Generally accepted accounting standards
B. General accounting and auditing practices
C. Generally accepted auditing practices
D. Generally accepted auditing standards
42. The generally accepted auditing standards are divided into three groups. Which of the following is not one of
those groups?
A. General Standards
B. Basic Standards
C. Standards of Fieldwork
D. Standards of Reporting
43X. GAAS, generally accepted auditing standards, provide a general framework for conducting quality audits, but the
specific standards - or detailed guidance - are provided by all of the following groups, except:
A. Public Company Accounting Oversight Board
B. Auditing Standards Board
C. Certified Fraud Examiners
D. International Auditing and Assurance Standards Board
44.This organization, established by the Sarbanes-Oxley Act, was organized in 2003 for the purpose of establishing
auditing standards for public companies.
A. Auditing Standards Board
B. Public Company Accounting Oversight Board
C. International Audit Practices Committee
D. Information Systems Audit and Control Association
45. This organization is part of the AICPA and was the group responsible for issuing Statements on Auditing Standards
which were historically widely used in practice.
A. Auditing Standards Board
B. Public Company Accounting Oversight Board
C. International Audit Practices Committee
D. Information Systems Audit and Control Association
46X. This organization was established by the IFAC to set International Standards on Auditing (ISAs) that contribute to
the uniform application of auditing practices on a worldwide basis.
A. International Systems Audit and Control Association
B. Auditing Standards Board
C. Public Company Accounting Oversight Board
D. International Auditing and Assurance Standards Board (IAASB)
47. This organization issues guidelines for conducting the IT audit. The standards issued address practices related to
control and security of the IT system.
A. Auditing Standards Board
B. Public Company Accounting Oversight Board
C. International Audit Practices Committee
D. Information Systems Audit and Control Association
48. The audit is to be performed by a person or persons having adequate technical training and proficiency as an
auditor. This is one of the generally accepted auditing standards that is part of the:
A. General Standards
B. Operating Standards
C. Fieldwork Standards
D. Reporting Standards
49. Independence in mental attitude is to be maintained in all matters related to the audit engagement. This is one
of the generally accepted auditing standards that is part of the:
A. General Standards
B. Operating Standards
C. Fieldwork Standards
D. Reporting Standards
50.The general guidelines, known as the generally accepted auditing standards, which include the concepts of adequate
planning and supervision, internal control, and evidence relate to the:
A. General Standards
B. Operating Standards
C. Fieldwork Standards
D. Reporting Standards
51X. The general guidelines, known as the generally accepted auditing standards, which include the concepts of
presentation in accordance with the established criteria, the consistent application of established principles,
adequate disclosure, and the expression of an opinion, relate to the:
A. General Standards
B. Operating Standards
C. Fieldwork Standards
D. Reporting Standards
52X. Although there are a number of organizations that provide detailed guidance, it is still necessary for auditors to
rely on other direction regarding the types of audit tests to use and the manner in which the conclusions are
drawn. These sources of information include:
A. Industry Guidelines
B. PCAOB
C. ASB
D. ASACA
53X. Claims regarding the condition of the business organization and in terms of its operations, financial results, and
compliance with laws and regulations, are referred to as:
A. Financial Statements
B. Management Assertions
C. External Audit
D. Presentation and Disclosure
54. Audit tests developed for an audit client are documented in a(n):
A. Audit Program
B. Audit Objective
C. Management Assertion
D. General Objectives
55X. The management assertion related to valuation of transactions and account balances would include all of the
following, except:
A. Accurate in terms of dollar amounts and quantities
B. Supported by detailed evidence
C. Real
D. Correctly summarized
56. There are four primary phases of the IT audit. Which of the following is not one of those phases.
A. Planning
B. Evidence Audit
C. Tests of Controls
D. Substantive Tests
57X. The proof of the fairness of the financial information is:
A. Tests of Controls
B. Substantive Tests
C. Audit Completion
D. Audit Evidence
58X. Techniques used for gathering evidence include all of the following, except:
A. Physical examination of assets or supporting documentation
B. Observing activities
C. Adequate planning and supervision
D. Analyzing financial relationships
59. During this phase of the audit, the auditor must gain a thorough understanding of the client’s business and
financial reporting systems. When completing this phase, the auditors review and assess the risks and controls
related to the business.
A. Tests of Controls
B. Substantive Tests
C. Audit Completion / Reporting
D. Audit Planning
60. During the planning phase of the audit, auditors estimate the monetary amounts that are large enough to make a
difference in decision making. This amount is referred to as:
A. Risk
B. Materiality
C. Substantive
D. Sampling
61. The likelihood that errors or fraud may occur is referred to as:
A. Risk
B. Materiality
C. Control Tests
D. Sampling
62. A large part of the work performed by an auditor in the audit planning process is the gathering of evidence about
the company’s internal controls. This can be completed in any of the following ways, except:
A. Interviewing key members of the accounting and IT staff.
B. Observing policies and procedures
C. Review IT user manuals and systems
D. Preparing memos to summarize their findings
63. The Accounting Standards Board issued the following SAS in recognition of the fact that accounting records and
files often exist in electronic form. The statement was issued in 2001 to expand the historical concept of audit
evidence to include electronic evidence.
A. SAS 82
B. SAS 86
C. SAS 94
D. SAS 101
Visit https://testbankdead.com
now to explore a rich
collection of testbank,
solution manual and enjoy
exciting offers!
64X. Auditing standards address the importance of understanding both the automated and manual procedures that
make up an organization’s internal controls and consider how misstatements may occur, including all of the
following, except:
A. How transactions are entered into the computer
B. How financial statement are printed from the computer
C. How nonstandard journal entries and adjusting entries are initiated, recorded, and processed.
D. How standard journal entries are initiated, recorded, and processed.
65X. IT auditors may need to be called in to:
A. Consider the effects of computer processing on the audit.
B. To assist in testing the automated processes.
C. Both of the above.
D. None of the above.
66. Many companies design their IT system so that all documents and reports can be retrieved from the system in
readable form. Auditors can then compare the documents used to input the data into the system with reports
generated from the system, without gaining any extensive knowledge of the computer system and does not
require the evaluation fo computer controls. This process is referred to as:
A. Auditing through the system
B. Auditing around the system
C. Computer assisted audit techniques
D. Auditing with the computer
67. This approach, referred to as the whitebox approach, requires auditors to evaluate IT controls and processing so
that they can determine whether the information generated from the system is reliable.
A. Auditing through the system
B. Auditing around the system
C. Computer assisted audit techniques
D. Auditing with the computer
68X. The IT auditing approach referred to as “Auditing through the system” is necessary under which of the following
conditions?
A. Supporting documents are available in both electronic and paper form.
B. The auditor does not require evaluation of computer controls.
C. The auditor wants to test computer controls as a basis for evaluating risk and reducing the amount of
substantive audit testing required.
D. The use of the IT system has a low impact on the conduct of the audit.
69.Audit procedures designed to evaluate both general controls and application controls are referred to as:
A. Substantive Tests
B. Audit Planning
C. IT Auditing
D. Test of Controls
70. The automated controls that affect all computer applications are referred to as:
A. General Controls
B. Specific Controls
C. Input Controls
D. Application Controls
71. The two broad categories of general controls that relate to IT systems include which of the following:
A. IT systems documentation
B. IT administration and the related operating systems development and maintenance processes
C. Authenticity table
D. Computer security and virus protection
72. Related audit tests to review the existence and communication of company policies regarding important aspects
of IT administrative control include all of the following, except:
A. Personal accountability and segregation of incompatible responsibilities
B. Job description and clear lines of authority
C. Prevention of unauthorized access
D. IT systems documentation
73. Controls meant to prevent the destruction of information as the result of unauthorized access to the IT system are
referred to as:
A. IT administration
B. System controls
C. Information administration
D. Security controls
73A1.These risks tend to escalate as companies embrace newer technologies and allow sensitive data to be shared via
smar devices, web and mobile applications, and social networks.
A. Input Risks
B. Authenticity Risks
C. Access Risks
D. Security Risks
73A2.Destruction of information may occur as a result of:
A. Natural disasters
B. Accidents
C. Environmental conditions
D. All of the above
74X. Auditors should perform this type of test to determine the valid use of the company’s computer system, according
to the authority tables.
A. Authenticity tests
B. Penetration tests
C. Vulnerability assessments
D. IT systems documentation
75X. These tests of the security controls involve various methods of entering the company’s system to determine
whether controls are working as intended.
A. Authenticity tests
B. Penetration tests
C. Vulnerability assessments
D. IT systems documentation
76X. These tests of security controls analyze a company’s control environment for possible weaknesses. Special
software programs are available to help auditors identify weak points in their a company’s security measures.
A. Authenticity tests
B. Penetration tests
C. Vulnerability assessments
D. IT systems documentation
77. One of the most effective ways a client can protect its computer system is to place physical controls in the
computer center. Physical controls include all of the following, except:
A. Proper temperature control
B. Locks
C. Security guards
D. Cameras
78X. One of the most effective ways a client can protect its computer system is to place environmental controls in the
computer center. Environmental controls include:
A. Card keys
B. Emergency power supply
C. Alarms
D. Security guards
79X. This type of application control is performed to verify the correctness of information entered into software
programs. Auditors are concerned about whether errors are being prevented and detected during this stage of
data processing.
A. Security controls
B. Processing controls
C. Input controls
D. Output controls
80. IT audit procedures typically include a combination of data accuracy tests where the data processed by computer
applications are reviewed for correct dollar amounts or other numerical values. These procedures are referred to
as:
A. Security controls
B. Processing controls
C. Input controls
D. Output controls
81. This type of processing control test involves a comparison of different items that are expected to have the same
values, such s comparing two batches or comparing actual data against a predetermined control total.
A. Validation Checks
B. Batch Totals
C. Run-to-Run Totals
D. Balancing Tests
81A1.This law, also known as the first-digit law, was named after a physicist who discovered a specific, but non-uniform
pattern in the frequency of digits occurring as the first number in a list of numbers:
A. Number-up Law
B. Benford’s Law
C. Adams’ Digit Law
D. Jackson First Digit Law
81A2.Frank Benford found that the number one is likely to be the leading digit, the first digit, approximately:
A. One-third of the time
B. One-fourth of the time
C. One-fifth of the time
D. One-sixth of the time
82X. This is one of the computer-assisted audit techniques, related to processing controls, that involves processing
company data through a controlled program designed to resemble the company’s application. This test is run to
find out whether the same results are achieved under different systems.
A. Integrated Test Facility
B. Embedded Audit Module
C. Parallel Simulation
D. Test Data Method
83. Regardless of whether the results are printed or retained electronically, auditors may perform all of the following
procedures to test application outputs, except:
A. Integrated Tests
B. Reasonableness Tests
C. Audit Trail Tests
D. Rounding Errors Tests
83A1.A detailed report assessing the correctness of an account balance or transaction record that is consistent with
supporting documentation and the company’s policies and procedures, is termed a(n):
A. Integrated test
B. Compliance test
C. Simulation
D. Reconciliation
84. The auditor’s test of the accuracy of monetary amounts of transactions and account balances is known as:
A. Testing of controls
B. Substantive tests
C. Compliance tests
D. Application tests
85X. A process of constant evidence gathering and analysis to provide assurance on the information as soon as it
occurs, or shortly thereafter, is referred to as:
A. Real-time auditing
B. Virtual auditing
C. E-auditing
D. Continuous auditing
86. This phase of auditing occurs when the auditors evaluate all the evidence that has been accumulated and makes a
conclusion based on that evidence.
A. Tests of Controls
B. Audit Planning
C. Audit Completion / Reporting
D. Substantive Testing
87. This piece of audit evidence is often considered to be the most important because it is a signed acknowledgment
of management’s responsibility for the fair presentation of the financial statements and a declaration that they
have provided complete and accurate information to the auditors during all phases of the audit.
A. Letter of Representation
B. Audit Report
C. Encounter Statement
D. Auditors Contract
88.Which of the following is a proper description of an auditor report?
A. Unqualified opinion - identifies certain exceptions to the clean opinion.
B. Adverse opinion - notes that there are material misstatements presented.
C. Qualified opinion - states that the auditors believe the financial statements are fairly and consistently
presented in accordance with GAAP.
D. Unqualified opinion - states that the auditors were not able to reach a conclusion.
89. When PCs are used for accounting instead of mainframes or client-server system, they face a greater risk of loss
due to which of the following:
A. Authorized access
B. Segregation of duties
C. Lack of backup control
D. All of the above
90X. When companies rely on external, independent computer service centers to handle all or part of their IT needs it is
referred to as:
A. External Processing
B. WAN Processing
C. Database Management System
D. IT Outsourcing
90A1.When a company uses cloud computing, the auditor needs to thoroughly understand the underlying technologies
and related risks and controls. When evaluating the security risk in a cloud computing environment, the auditor
needs to consider all of the following, except:
A. What damage would result if an unauthorized user accessed the company’s data?
B. How does the cloud service provider segregate information between clients?
C. How and when are data encrypted?
D. How does the cloud service provider handle internal security?
90A2.When a company uses cloud computing, the auditor needs to thoroughly understand the underlying technologies
and related risks and controls. When evaluating the availability risk is a cloud computing environment, the auditor
needs to consider all which of the following?
A. How and when are data encrypted?
B. How does the cloud service provider handle internal security?
C. What disaster recovery and business continuity plans are in place?
D. What damage would result if an unauthorized user accessed the company’s data?
90A3.Which of the following properly describes the listed SOC Report?
A. SOC 1 Type 1 Report - Considers controls over compliance and operations
B. SOC 1 Type II Report - Contains management’s assessment on the operating design of internal controls
C. SOC 2 Report - Includes an evaluation of the operating effectiveness of internal controls
D. SOC 1 Report - Addresses internal controls over financial reporting.
91. Because it is not possible to test all transactions and balances, auditors rely on this to choose and test a limited
number of items and transactions and then make conclusions about the balance as a whole.
A. Sampling
B. Materiality
C. Compliance
D. Substance
92X. All types of auditors must follow guidelines promoting ethical conduct. For financial statement auditors, the
PCAOB/AICPA has established a Code of Professional Conduct, commonly called the Code of Ethics, which consists
of two sections. Which of the following correctly states the two sections?
A. Integrity and responsibility
B. Principles and rules
C. Objectivity and independence
D. Scope and nature
93X. The rule in thePCAOB/AICPA Code of Professional Conduct that is referred to as Responsibilities, can be stated as:
A. CPAs should act in a way that will serve the public interest, honor the public trust, and demonstrate
commitment to professionalism.
Exploring the Variety of Random
Documents with Different Content
71
73
Y
Yellow Stone The steamboat Yellow Stone, purchased by
McKinney and Williams and registered to Toby and Brother
Company in New Orleans, transported the Mobile Greys to
Texas on December 31, 1835. In February, Captain J. E.
Ross took the Yellow Stone up the Brazos to San Felipe. It
anchored later at Groce’s Landing, and General Houston
commandeered the boat to transport his men across the river.
The steamboat continued down the Brazos, narrowly escaping
capture by the Mexican army at Fort Bend. It transported a load
of supplies and muskets to Galveston on April 25, then picked
up the government to take it to the San Jacinto battlefield on
May 4.
BIBLIOGRAPHY
Barker, Eugene C.
Mexico and Texas, 1821-1835
New York: Russell and Russell, 1965
Bercerra, Francisco
A Mexican Sergeant’s Recollections of the Alamo and San Jacinto
Austin: Jenkins Company, 1980
Binkley, William Campbell
The Texas Revolution
Austin: Texas Historical Association, 1979
Castaneda, Carlos E.
The Mexican Side of the Revolution
Salem NH: Ayer Company Publications, 1976
Ehrenberg, Hermann
With Milam and Fannin
Austin: Pemberton Press, 1968
Henson, Margaret S.
Juan Davis Bradburn, a Reappraisal of the Mexican Commander of
Anahuac
College Station: Texas A & M University Press, 1982
Huson, Hobart
Captain Phillip Dimmitt’s Commandancy of Goliad
Austin: Von Boeckmann-Jones, 1974
Kilgore, Dan
How Did Davy Die?
College Station: Texas A & M University Press, 1978
74
Newell, Chester
History of the Revolution in Texas
Salem NH: Ayer Company Publications, 1973
Pena, Jose Enrique de la
With Santa Anna in Texas
Translated by Carmen Perry
College Station: Texas A & M University Press, 1975
Pruett, Jakie L. and Everett B. Cole
The Goliad Massacre: A Tragedy of the Texas Revolution
Burnet: Eakin Press, 1985
Santos, Richard G.
Santa Anna’s Campaign Against Texas, 1835-1836
Salisbury NC: Documentary Publications, 1982
Smithwick, Noah
The Evolution of a State or Recollections of Old Texas Days
Austin: University of Texas Press (Barker Texas History Center
Series #5), 1983
Transcriber’s Notes
Retained publication information from the printed edition: this
eBook is public-domain in the country of publication.
Silently corrected a few typos.
In the text versions only, underlined text is delimited by
_underscores_.
In the HTML version only, underlined text is shown in italics.
*** END OF THE PROJECT GUTENBERG EBOOK A SELECT
GLOSSARY OF THE TEXAS REVOLUTION ***
Updated editions will replace the previous one—the old editions will
be renamed.
Creating the works from print editions not protected by U.S.
copyright law means that no one owns a United States copyright in
these works, so the Foundation (and you!) can copy and distribute it
in the United States without permission and without paying
copyright royalties. Special rules, set forth in the General Terms of
Use part of this license, apply to copying and distributing Project
Gutenberg™ electronic works to protect the PROJECT GUTENBERG™
concept and trademark. Project Gutenberg is a registered trademark,
and may not be used if you charge for an eBook, except by following
the terms of the trademark license, including paying royalties for use
of the Project Gutenberg trademark. If you do not charge anything
for copies of this eBook, complying with the trademark license is
very easy. You may use this eBook for nearly any purpose such as
creation of derivative works, reports, performances and research.
Project Gutenberg eBooks may be modified and printed and given
away—you may do practically ANYTHING in the United States with
eBooks not protected by U.S. copyright law. Redistribution is subject
to the trademark license, especially commercial redistribution.
START: FULL LICENSE
THE FULL PROJECT GUTENBERG LICENSE
PLEASE READ THIS BEFORE YOU DISTRIBUTE OR USE THIS WORK
To protect the Project Gutenberg™ mission of promoting the free
distribution of electronic works, by using or distributing this work (or
any other work associated in any way with the phrase “Project
Gutenberg”), you agree to comply with all the terms of the Full
Project Gutenberg™ License available with this file or online at
www.gutenberg.org/license.
Section 1. General Terms of Use and
Redistributing Project Gutenberg™
electronic works
1.A. By reading or using any part of this Project Gutenberg™
electronic work, you indicate that you have read, understand, agree
to and accept all the terms of this license and intellectual property
(trademark/copyright) agreement. If you do not agree to abide by all
the terms of this agreement, you must cease using and return or
destroy all copies of Project Gutenberg™ electronic works in your
possession. If you paid a fee for obtaining a copy of or access to a
Project Gutenberg™ electronic work and you do not agree to be
bound by the terms of this agreement, you may obtain a refund
from the person or entity to whom you paid the fee as set forth in
paragraph 1.E.8.
1.B. “Project Gutenberg” is a registered trademark. It may only be
used on or associated in any way with an electronic work by people
who agree to be bound by the terms of this agreement. There are a
few things that you can do with most Project Gutenberg™ electronic
works even without complying with the full terms of this agreement.
See paragraph 1.C below. There are a lot of things you can do with
Project Gutenberg™ electronic works if you follow the terms of this
agreement and help preserve free future access to Project
Gutenberg™ electronic works. See paragraph 1.E below.
1.C. The Project Gutenberg Literary Archive Foundation (“the
Foundation” or PGLAF), owns a compilation copyright in the
collection of Project Gutenberg™ electronic works. Nearly all the
individual works in the collection are in the public domain in the
United States. If an individual work is unprotected by copyright law
in the United States and you are located in the United States, we do
not claim a right to prevent you from copying, distributing,
performing, displaying or creating derivative works based on the
work as long as all references to Project Gutenberg are removed. Of
course, we hope that you will support the Project Gutenberg™
mission of promoting free access to electronic works by freely
sharing Project Gutenberg™ works in compliance with the terms of
this agreement for keeping the Project Gutenberg™ name associated
with the work. You can easily comply with the terms of this
agreement by keeping this work in the same format with its attached
full Project Gutenberg™ License when you share it without charge
with others.
1.D. The copyright laws of the place where you are located also
govern what you can do with this work. Copyright laws in most
countries are in a constant state of change. If you are outside the
United States, check the laws of your country in addition to the
terms of this agreement before downloading, copying, displaying,
performing, distributing or creating derivative works based on this
work or any other Project Gutenberg™ work. The Foundation makes
no representations concerning the copyright status of any work in
any country other than the United States.
1.E. Unless you have removed all references to Project Gutenberg:
1.E.1. The following sentence, with active links to, or other
immediate access to, the full Project Gutenberg™ License must
appear prominently whenever any copy of a Project Gutenberg™
work (any work on which the phrase “Project Gutenberg” appears,
or with which the phrase “Project Gutenberg” is associated) is
accessed, displayed, performed, viewed, copied or distributed:
This eBook is for the use of anyone anywhere in the United
States and most other parts of the world at no cost and with
almost no restrictions whatsoever. You may copy it, give it away
or re-use it under the terms of the Project Gutenberg License
included with this eBook or online at www.gutenberg.org. If you
are not located in the United States, you will have to check the
laws of the country where you are located before using this
eBook.
1.E.2. If an individual Project Gutenberg™ electronic work is derived
from texts not protected by U.S. copyright law (does not contain a
notice indicating that it is posted with permission of the copyright
holder), the work can be copied and distributed to anyone in the
United States without paying any fees or charges. If you are
redistributing or providing access to a work with the phrase “Project
Gutenberg” associated with or appearing on the work, you must
comply either with the requirements of paragraphs 1.E.1 through
1.E.7 or obtain permission for the use of the work and the Project
Gutenberg™ trademark as set forth in paragraphs 1.E.8 or 1.E.9.
1.E.3. If an individual Project Gutenberg™ electronic work is posted
with the permission of the copyright holder, your use and distribution
must comply with both paragraphs 1.E.1 through 1.E.7 and any
additional terms imposed by the copyright holder. Additional terms
will be linked to the Project Gutenberg™ License for all works posted
with the permission of the copyright holder found at the beginning
of this work.
1.E.4. Do not unlink or detach or remove the full Project
Gutenberg™ License terms from this work, or any files containing a
part of this work or any other work associated with Project
Gutenberg™.
1.E.5. Do not copy, display, perform, distribute or redistribute this
electronic work, or any part of this electronic work, without
prominently displaying the sentence set forth in paragraph 1.E.1
with active links or immediate access to the full terms of the Project
Gutenberg™ License.
1.E.6. You may convert to and distribute this work in any binary,
compressed, marked up, nonproprietary or proprietary form,
including any word processing or hypertext form. However, if you
provide access to or distribute copies of a Project Gutenberg™ work
in a format other than “Plain Vanilla ASCII” or other format used in
the official version posted on the official Project Gutenberg™ website
(www.gutenberg.org), you must, at no additional cost, fee or
expense to the user, provide a copy, a means of exporting a copy, or
a means of obtaining a copy upon request, of the work in its original
“Plain Vanilla ASCII” or other form. Any alternate format must
include the full Project Gutenberg™ License as specified in
paragraph 1.E.1.
1.E.7. Do not charge a fee for access to, viewing, displaying,
performing, copying or distributing any Project Gutenberg™ works
unless you comply with paragraph 1.E.8 or 1.E.9.
1.E.8. You may charge a reasonable fee for copies of or providing
access to or distributing Project Gutenberg™ electronic works
provided that:
• You pay a royalty fee of 20% of the gross profits you derive
from the use of Project Gutenberg™ works calculated using the
method you already use to calculate your applicable taxes. The
fee is owed to the owner of the Project Gutenberg™ trademark,
but he has agreed to donate royalties under this paragraph to
the Project Gutenberg Literary Archive Foundation. Royalty
payments must be paid within 60 days following each date on
which you prepare (or are legally required to prepare) your
periodic tax returns. Royalty payments should be clearly marked
as such and sent to the Project Gutenberg Literary Archive
Foundation at the address specified in Section 4, “Information
about donations to the Project Gutenberg Literary Archive
Foundation.”
• You provide a full refund of any money paid by a user who
notifies you in writing (or by e-mail) within 30 days of receipt
that s/he does not agree to the terms of the full Project
Gutenberg™ License. You must require such a user to return or
destroy all copies of the works possessed in a physical medium
and discontinue all use of and all access to other copies of
Project Gutenberg™ works.
• You provide, in accordance with paragraph 1.F.3, a full refund of
any money paid for a work or a replacement copy, if a defect in
the electronic work is discovered and reported to you within 90
days of receipt of the work.
• You comply with all other terms of this agreement for free
distribution of Project Gutenberg™ works.
1.E.9. If you wish to charge a fee or distribute a Project Gutenberg™
electronic work or group of works on different terms than are set
forth in this agreement, you must obtain permission in writing from
the Project Gutenberg Literary Archive Foundation, the manager of
the Project Gutenberg™ trademark. Contact the Foundation as set
forth in Section 3 below.
1.F.
1.F.1. Project Gutenberg volunteers and employees expend
considerable effort to identify, do copyright research on, transcribe
and proofread works not protected by U.S. copyright law in creating
the Project Gutenberg™ collection. Despite these efforts, Project
Gutenberg™ electronic works, and the medium on which they may
be stored, may contain “Defects,” such as, but not limited to,
incomplete, inaccurate or corrupt data, transcription errors, a
copyright or other intellectual property infringement, a defective or
damaged disk or other medium, a computer virus, or computer
codes that damage or cannot be read by your equipment.
1.F.2. LIMITED WARRANTY, DISCLAIMER OF DAMAGES - Except for
the “Right of Replacement or Refund” described in paragraph 1.F.3,
the Project Gutenberg Literary Archive Foundation, the owner of the
Project Gutenberg™ trademark, and any other party distributing a
Project Gutenberg™ electronic work under this agreement, disclaim
all liability to you for damages, costs and expenses, including legal
fees. YOU AGREE THAT YOU HAVE NO REMEDIES FOR
NEGLIGENCE, STRICT LIABILITY, BREACH OF WARRANTY OR
BREACH OF CONTRACT EXCEPT THOSE PROVIDED IN PARAGRAPH
1.F.3. YOU AGREE THAT THE FOUNDATION, THE TRADEMARK
OWNER, AND ANY DISTRIBUTOR UNDER THIS AGREEMENT WILL
NOT BE LIABLE TO YOU FOR ACTUAL, DIRECT, INDIRECT,
CONSEQUENTIAL, PUNITIVE OR INCIDENTAL DAMAGES EVEN IF
YOU GIVE NOTICE OF THE POSSIBILITY OF SUCH DAMAGE.
1.F.3. LIMITED RIGHT OF REPLACEMENT OR REFUND - If you
discover a defect in this electronic work within 90 days of receiving
it, you can receive a refund of the money (if any) you paid for it by
sending a written explanation to the person you received the work
from. If you received the work on a physical medium, you must
return the medium with your written explanation. The person or
entity that provided you with the defective work may elect to provide
a replacement copy in lieu of a refund. If you received the work
electronically, the person or entity providing it to you may choose to
give you a second opportunity to receive the work electronically in
lieu of a refund. If the second copy is also defective, you may
demand a refund in writing without further opportunities to fix the
problem.
1.F.4. Except for the limited right of replacement or refund set forth
in paragraph 1.F.3, this work is provided to you ‘AS-IS’, WITH NO
OTHER WARRANTIES OF ANY KIND, EXPRESS OR IMPLIED,
INCLUDING BUT NOT LIMITED TO WARRANTIES OF
MERCHANTABILITY OR FITNESS FOR ANY PURPOSE.
1.F.5. Some states do not allow disclaimers of certain implied
warranties or the exclusion or limitation of certain types of damages.
If any disclaimer or limitation set forth in this agreement violates the
law of the state applicable to this agreement, the agreement shall be
interpreted to make the maximum disclaimer or limitation permitted
by the applicable state law. The invalidity or unenforceability of any
provision of this agreement shall not void the remaining provisions.
1.F.6. INDEMNITY - You agree to indemnify and hold the Foundation,
the trademark owner, any agent or employee of the Foundation,
anyone providing copies of Project Gutenberg™ electronic works in
accordance with this agreement, and any volunteers associated with
the production, promotion and distribution of Project Gutenberg™
electronic works, harmless from all liability, costs and expenses,
including legal fees, that arise directly or indirectly from any of the
following which you do or cause to occur: (a) distribution of this or
any Project Gutenberg™ work, (b) alteration, modification, or
additions or deletions to any Project Gutenberg™ work, and (c) any
Defect you cause.
Section 2. Information about the Mission
of Project Gutenberg™
Project Gutenberg™ is synonymous with the free distribution of
electronic works in formats readable by the widest variety of
computers including obsolete, old, middle-aged and new computers.
It exists because of the efforts of hundreds of volunteers and
donations from people in all walks of life.
Volunteers and financial support to provide volunteers with the
assistance they need are critical to reaching Project Gutenberg™’s
goals and ensuring that the Project Gutenberg™ collection will
remain freely available for generations to come. In 2001, the Project
Gutenberg Literary Archive Foundation was created to provide a
secure and permanent future for Project Gutenberg™ and future
generations. To learn more about the Project Gutenberg Literary
Archive Foundation and how your efforts and donations can help,
see Sections 3 and 4 and the Foundation information page at
www.gutenberg.org.
Section 3. Information about the Project
Gutenberg Literary Archive Foundation
The Project Gutenberg Literary Archive Foundation is a non-profit
501(c)(3) educational corporation organized under the laws of the
state of Mississippi and granted tax exempt status by the Internal
Revenue Service. The Foundation’s EIN or federal tax identification
number is 64-6221541. Contributions to the Project Gutenberg
Literary Archive Foundation are tax deductible to the full extent
permitted by U.S. federal laws and your state’s laws.
The Foundation’s business office is located at 809 North 1500 West,
Salt Lake City, UT 84116, (801) 596-1887. Email contact links and up
to date contact information can be found at the Foundation’s website
and official page at www.gutenberg.org/contact
Section 4. Information about Donations to
the Project Gutenberg Literary Archive
Foundation
Project Gutenberg™ depends upon and cannot survive without
widespread public support and donations to carry out its mission of
increasing the number of public domain and licensed works that can
be freely distributed in machine-readable form accessible by the
widest array of equipment including outdated equipment. Many
small donations ($1 to $5,000) are particularly important to
maintaining tax exempt status with the IRS.
The Foundation is committed to complying with the laws regulating
charities and charitable donations in all 50 states of the United
States. Compliance requirements are not uniform and it takes a
considerable effort, much paperwork and many fees to meet and
keep up with these requirements. We do not solicit donations in
locations where we have not received written confirmation of
compliance. To SEND DONATIONS or determine the status of
compliance for any particular state visit www.gutenberg.org/donate.
While we cannot and do not solicit contributions from states where
we have not met the solicitation requirements, we know of no
prohibition against accepting unsolicited donations from donors in
such states who approach us with offers to donate.
International donations are gratefully accepted, but we cannot make
any statements concerning tax treatment of donations received from
outside the United States. U.S. laws alone swamp our small staff.
Please check the Project Gutenberg web pages for current donation
methods and addresses. Donations are accepted in a number of
other ways including checks, online payments and credit card
donations. To donate, please visit: www.gutenberg.org/donate.
Section 5. General Information About
Project Gutenberg™ electronic works
Professor Michael S. Hart was the originator of the Project
Gutenberg™ concept of a library of electronic works that could be
freely shared with anyone. For forty years, he produced and
distributed Project Gutenberg™ eBooks with only a loose network of
volunteer support.
Project Gutenberg™ eBooks are often created from several printed
editions, all of which are confirmed as not protected by copyright in
the U.S. unless a copyright notice is included. Thus, we do not
necessarily keep eBooks in compliance with any particular paper
edition.
Most people start at our website which has the main PG search
facility: www.gutenberg.org.
This website includes information about Project Gutenberg™,
including how to make donations to the Project Gutenberg Literary
Archive Foundation, how to help produce our new eBooks, and how
to subscribe to our email newsletter to hear about new eBooks.
Welcome to our website – the ideal destination for book lovers and
knowledge seekers. With a mission to inspire endlessly, we offer a
vast collection of books, ranging from classic literary works to
specialized publications, self-development books, and children's
literature. Each book is a new journey of discovery, expanding
knowledge and enriching the soul of the reade
Our website is not just a platform for buying books, but a bridge
connecting readers to the timeless values of culture and wisdom. With
an elegant, user-friendly interface and an intelligent search system,
we are committed to providing a quick and convenient shopping
experience. Additionally, our special promotions and home delivery
services ensure that you save time and fully enjoy the joy of reading.
Let us accompany you on the journey of exploring knowledge and
personal growth!
testbankdeal.com

More Related Content

PDF
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
PDF
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
PDF
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
PDF
Download Accounting Information Systems The Processes and Controls 2nd Editio...
PDF
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
PDF
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
PDF
Free Access to Accounting Information Systems The Processes and Controls 2nd ...
PDF
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
Download Accounting Information Systems The Processes and Controls 2nd Editio...
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
Free Access to Accounting Information Systems The Processes and Controls 2nd ...
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...

Similar to Accounting Information Systems The Processes and Controls 2nd Edition Turner Test Bank all chapter instant download (20)

PDF
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Get Accounting Information Systems Controls Processes 3rd Edition Turner Test...
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
All chapter download Accounting Information Systems Controls Processes 3rd Ed...
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
PDF
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
DOCX
ACC 460 ACC460 Final EXAM MCQ`s Correct Answers 100%
DOCX
ACC 460 ACC460 Final EXAM MCQ`s Correct Answers 100%
DOCX
ACC 460 ACC/460 Final EXAM MCQ`s Correct Answers 100%
DOCX
ACC 460 ACC/460 Final Exam 100% Correct
Accounting Information Systems The Processes and Controls 2nd Edition Turner ...
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Get Accounting Information Systems Controls Processes 3rd Edition Turner Test...
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
All chapter download Accounting Information Systems Controls Processes 3rd Ed...
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank
ACC 460 ACC460 Final EXAM MCQ`s Correct Answers 100%
ACC 460 ACC460 Final EXAM MCQ`s Correct Answers 100%
ACC 460 ACC/460 Final EXAM MCQ`s Correct Answers 100%
ACC 460 ACC/460 Final Exam 100% Correct
Ad

Recently uploaded (20)

PDF
OBE - B.A.(HON'S) IN INTERIOR ARCHITECTURE -Ar.MOHIUDDIN.pdf
PDF
grade 11-chemistry_fetena_net_5883.pdf teacher guide for all student
PPTX
202450812 BayCHI UCSC-SV 20250812 v17.pptx
PPTX
school management -TNTEU- B.Ed., Semester II Unit 1.pptx
PPTX
Tissue processing ( HISTOPATHOLOGICAL TECHNIQUE
PDF
Anesthesia in Laparoscopic Surgery in India
PPTX
Orientation - ARALprogram of Deped to the Parents.pptx
PPTX
Final Presentation General Medicine 03-08-2024.pptx
PDF
Paper A Mock Exam 9_ Attempt review.pdf.
PDF
Trump Administration's workforce development strategy
PDF
ChatGPT for Dummies - Pam Baker Ccesa007.pdf
PPTX
Introduction-to-Literarature-and-Literary-Studies-week-Prelim-coverage.pptx
PPTX
Radiologic_Anatomy_of_the_Brachial_plexus [final].pptx
PDF
Classroom Observation Tools for Teachers
PPTX
Lesson notes of climatology university.
PDF
A GUIDE TO GENETICS FOR UNDERGRADUATE MEDICAL STUDENTS
DOC
Soft-furnishing-By-Architect-A.F.M.Mohiuddin-Akhand.doc
PPTX
UV-Visible spectroscopy..pptx UV-Visible Spectroscopy – Electronic Transition...
PDF
Chapter 2 Heredity, Prenatal Development, and Birth.pdf
PPTX
Final Presentation General Medicine 03-08-2024.pptx
OBE - B.A.(HON'S) IN INTERIOR ARCHITECTURE -Ar.MOHIUDDIN.pdf
grade 11-chemistry_fetena_net_5883.pdf teacher guide for all student
202450812 BayCHI UCSC-SV 20250812 v17.pptx
school management -TNTEU- B.Ed., Semester II Unit 1.pptx
Tissue processing ( HISTOPATHOLOGICAL TECHNIQUE
Anesthesia in Laparoscopic Surgery in India
Orientation - ARALprogram of Deped to the Parents.pptx
Final Presentation General Medicine 03-08-2024.pptx
Paper A Mock Exam 9_ Attempt review.pdf.
Trump Administration's workforce development strategy
ChatGPT for Dummies - Pam Baker Ccesa007.pdf
Introduction-to-Literarature-and-Literary-Studies-week-Prelim-coverage.pptx
Radiologic_Anatomy_of_the_Brachial_plexus [final].pptx
Classroom Observation Tools for Teachers
Lesson notes of climatology university.
A GUIDE TO GENETICS FOR UNDERGRADUATE MEDICAL STUDENTS
Soft-furnishing-By-Architect-A.F.M.Mohiuddin-Akhand.doc
UV-Visible spectroscopy..pptx UV-Visible Spectroscopy – Electronic Transition...
Chapter 2 Heredity, Prenatal Development, and Birth.pdf
Final Presentation General Medicine 03-08-2024.pptx
Ad

Accounting Information Systems The Processes and Controls 2nd Edition Turner Test Bank all chapter instant download

  • 1. Visit https://testbankdeal.com to download the full version and explore more testbank or solution manual Accounting Information Systems The Processes and Controls 2nd Edition Turner Test Bank _____ Click the link below to download _____ https://testbankdeal.com/product/accounting- information-systems-the-processes-and-controls-2nd- edition-turner-test-bank/ Explore and download more testbank at testbankdeal.com
  • 2. Here are some suggested products you might be interested in. Click the link to download Accounting Information Systems The Processes Controls 2nd Edition Turner Solutions Manual https://testbankdeal.com/product/accounting-information-systems-the- processes-controls-2nd-edition-turner-solutions-manual/ Accounting Information Systems Controls Processes 3rd Edition Turner Test Bank https://testbankdeal.com/product/accounting-information-systems- controls-processes-3rd-edition-turner-test-bank/ Accounting Information Systems Controls Processes 3rd Edition Turner Solutions Manual https://testbankdeal.com/product/accounting-information-systems- controls-processes-3rd-edition-turner-solutions-manual/ Business Statistics 2nd Edition Donnelly Test Bank https://testbankdeal.com/product/business-statistics-2nd-edition- donnelly-test-bank/
  • 3. Fundamentals of Complex Analysis with Applications to Engineering and Science 3rd Edition Saff Solutions Manual https://testbankdeal.com/product/fundamentals-of-complex-analysis- with-applications-to-engineering-and-science-3rd-edition-saff- solutions-manual/ Introduction to Health Care 4th Edition Mitchell Solutions Manual https://testbankdeal.com/product/introduction-to-health-care-4th- edition-mitchell-solutions-manual/ Research Methods in Psychology Core Concepts and Skills V.1.0 1st Edition Price Test Bank https://testbankdeal.com/product/research-methods-in-psychology-core- concepts-and-skills-v-1-0-1st-edition-price-test-bank/ Business Law 16th Edition Mallor Solutions Manual https://testbankdeal.com/product/business-law-16th-edition-mallor- solutions-manual/ Web Development and Design Foundations with HTML5 6th Edition Terry Felke-Morris Test Bank https://testbankdeal.com/product/web-development-and-design- foundations-with-html5-6th-edition-terry-felke-morris-test-bank/
  • 4. Principles of Economics 8th Edition Marshall Test Bank https://testbankdeal.com/product/principles-of-economics-8th-edition- marshall-test-bank/
  • 5. ACCOUNTING INFORMATION SYSTEMS/2e TURNER / WEICKGENANNT Test Bank: CHAPTER 7: Auditing Information Technology – Bases Processes NOTE: All new or adjusted questions are in red. New questions are identified by the letter A as part of the question number; adjusted questions are identified by the letter X as part of the question number. End of Chapter Questions: 1. Which of the following types of audits is most likely to be conducted for the purpose of identifying areas for cost savings? A. Financial Statement Audits B. Operational Audits C. Regulatory Audits D. Compliance Audits 2. Financial statement audits are required to be performed by: A. Governmental Auditors B. CPAs C. Internal Auditors D. IT Auditors 3. Which of the following is not considered a cause for information risk? A. Management’s geographic location is far from the source of the information needed to make effective decisions. B. The information is collected and prepared by persons who use the information for very different purposes. C. The information relates to business activities that are not well understood by those who collect and summarize the information for decision makers. D. The information has been tested by internal auditors and a CPA firm. 4. Which of the following is not a part of general accepted auditing standards? A. General Standards B. Standards of Fieldwork C. Standards of Information Systems D. Standards of Reporting 5X. Which of the following best describes what is meant by the term “generally accepted auditing standards”? A. Procedures used to gather evidence to support the accuracy of a client’s financial statements. B. Measures of the quality of an auditor’s conduct carrying out professional responsibilities. C. Professional pronouncements issued by the Auditing Standards Board. D. Rules acknowledged by the accounting profession because of their widespread application.
  • 6. 6X. In an audit of financial statement in accordance with generally accepted auditing standards, an auditor is required to: A. Document the auditor’s understanding of the client company’s internal controls. B. Search for weaknesses in the operation of the client company’s internal controls. C. Perform tests of controls to evaluate the effectiveness of the client company’s internal controls. D. Determine wether controls are appropriately operating to prevent or detect material misstatements. 7X. Auditors should develop a written audit program so that: A. All material transactions will be included in substantive testing. B. Substantive testing performed prior to year end will be minimized. C. The procedures will achieve specific audit objectives related to specific management assertions. D. Each account balance will be tested under either a substantive test or a test of controls. 8. Which of the following audit objectives relates to the management assertion of existence? A. A transaction is recorded in the proper period. B. A transaction actually occurred (i.e., it is real) C. A transaction is properly presented in the financial statements. D. A transaction is supported by detailed evidence. 9X. Which of the following statements regarding an audit program is true? A. An audit program should be standardized so that it may be used on any client engagement. B. The audit program should be completed by the client company before the aud planning stage begins. C. An audit program should be developed by the internal auditor during the audit’s completion/reporting phase. D. An audit program establishes responsibility for each audit test by requiring the signature or initials of the auditor who performed the test. 10X. Risk assessment is a process designed to: A. Identify possible circumstances and events that may effect the business. B. Establish policies and procedures to carry out internal controls. C. Identify and capture information in a timely manner. D. Review the quality of internal controls throughout the year. 11. Which of the following audit procedures is most likely to be performed during the planning phase of the audit? A. Obtain an understanding of the client’s risk assessment process. B. Identify specific internal control activities that are designed to prevent fraud. C. Evaluate the reasonableness of the client’s accounting estimates. D. Test the timely cutoff of cash payments and collections. 12. Which of the following is the most significant disadvantage of auditing around the computer rather than through the computer? A. The time involved in testing processing controls is significant. B. The cost involved in testing processing controls is significant. C. A portion of the audit trail is not tested. D. The technical expertise required to test processing controls is extensive. 13. The primary objective of compliance testing in a financial statement audit is to determine whether: A. Procedures have been updated regularly. B. Financial statement amounts are accurately stated. C. Internal controls are functioning as designed. D. Collusion is taking place. 14. Which of the following computer assisted auditing techniques processes actual client input data (or a copy of the
  • 7. real data) on a controlled program under the auditor’s control to periodically test controls in the client’s computer system? A. Test data method B. Embedded audit module C. Integrated test facility D. Parallel simulation 15. Which of the following computer assisted auditing techniques allows fictitious and real transactions to be processed together without client personnel being aware of the testing process? A. Test data method B. Embedded audit module C. Integrated test facility D. Parallel simulation 16. Which of the following is a general control to test for external access to a client’s computerized systems? A. Penetration tests B. Hash totals C. Field checks D. Program tracing 17. Suppose that during the planning phase of an audit, the auditor determines that weaknesses exist in the client’s computerized systems. These weaknesses make the client company susceptible to the risk of an unauthorized break-in. Which type of audit procedures should be emphasized in the remaining phases of this audit? A. Tests of controls B. Penetration tests C. Substantive tests D. Rounding errors tests 18. Generalized audit software can be used to: A. Examine the consistency of data maintained on computer files. B. Perform audit tests of multiple computer files concurrently. C. Verify the processing logic of operating system software. D. Process test data against master files that contain both real and fictitious data.
  • 8. 19.Independent auditors are generally actively involved in each of the following tasks except: A. Preparation of a client’s financial statements and accompanying notes. B. Advising client management as to the applicability of a new accounting standard. C. Proposing adjustments to a client’s financial statements. D. Advising client management about the presentation of the financial statements. 20X. Which of the following is most likely to be an attribute unique to the financial statement audit work of CPAs, compared with work performed by attorneys or practitioners of other business professions? A. Due professional care B. Competence C. Independence D. A complex underlying body of professional knowledge 21X. Which of the following terms in not associated with a financial statement auditor’s requirement to maintain independence? A. Objectivity B. Neutrality C. Professional Skepticism D. Competence ANSWERS TO QUESTIONS 1 - 21 (FROM THE TEXTBOOK) 1. B 7. C 13. C 19. A 2. B 8. B 14. D 20. C 3. D 9. D 15. C 21. D 4. C 10. A 16. A 5. B 11. A 17. C 6. A 12. C 18. A TEST BANK - CHAPTER 7 - MULTIPLE CHOICE 22. Accounting services that improve the quality of information provided to the decision maker, an audit being the most common type of this service, is called: A. Compliance Services B. Assurance Services C. Substantive Services D. Operational Services 23. A type of assurance services that involves accumulating and analyzing support for the information provided by management is called an: A. Audit B. Investigation C. Financial Statement Examination D. Control Test
  • 9. 24.The main purpose of an audit is to assure users of the financial information about the: A. Effectiveness of the internal controls of the company. B. Selection of the proper GAAP when preparing financial statements. C. Proper application of GAAS during the examination. D. Accuracy and completeness of the information. 25. Which of the following is not one of the three primary types of audits? A. Compliance Audits B. Financial Statement Audits C. IT Audits D. Operational Audits 26X. This type of audit is completed in order to determine whether a company has adhered to the regulations and policies established by contractual agreements, governmental agencies, or some other high authority. A. Compliance Audit B. Operational Audit C. Information Audit D. Financial Statement Audit 27. This type of audit is completed to assess the operating policies and procedures of a client for efficiency and effectiveness. A. Efficiency Audit B. Effectiveness Audit C. Compliance Audit D. Operational Audit 28X. This type of audit is completed to determine whether or not the client has prepared and presented its financial statements fairly, in accordance with established financial accounting criteria. A. GAAP Audit B. Financial Statement Audit C. Compliance Audit D. Fair Application Audit 29. This type of auditor is an employee of the company he / she audits. A. IT Auditor B. Government Auditor C. Certified Public Accountant D. Internal Auditor 30X. This type of auditor specializes in the information systems assurance, control, and security. They may work for CPA firms, government agencies, or with the internal audit group. A. IT Auditor B. Government Auditor C. Certified Public Accountant D. Internal Auditor
  • 10. 31.This type of auditor conducts audits of government agencies or income tax returns. A. IT Auditor B. Government Auditor C. Certified Public Accountant D. Internal Auditor 32. This type of audit is performed by independent auditors who are objective and neutral with respect to the company and the information being audited. A. Compliance Audit B. Operational Audit C. Internal Audit D. External Audit 33. The independence of a CPA could be impaired by: A. Having no knowledge of the company or the company management B. By owning stock of a similar company C. Having the ability to influence the client’s decisions D. Being married to a stockbroker 34. The IT environment plays a key role in how auditors conduct their work in all but which of the following areas: A. Consideration of Risk B. Consideration of Information Fairness C. Design and Performance of Audit Tests D. Audit Procedures Used 35. The chance that information used by decision makers may be inaccurate is referred to as: A. Sample Risk B. Data Risk C. Audit Trail Risk D. Information Risk 36. Which of the following is not one of the identified causes of information risk? A. Audited information B. Remote information C. Complexity of data D. Preparer motive 37. The main reasons that it is necessary to study information-based processing and the related audit function include: A. Information users often do not have the time or ability to verify information themselves. B. It may be difficult for decision makers to verify information contained in a computerized accounting system. C. Both of the above. D. Neither of the above.
  • 11. 38.The existence of IT-based business processes often result in details of transactions being entered directly into the computer system, results in a lack of physical evidence to visibly view. This situation is referred to as: A. Physical Evidence Risk B. Loss of Audit Trail Visibility C. Transaction Summary Chart D. Lack of Evidence View 39. The existence of IT-based business processes, that result in the details of the transactions being entered directly into the computer system, increases the likelihood of the loss or alternation of data due to all of the following, except: A. System Failure B. Database Destruction C. Programmer Incompetence D. Environmental Damage 40. The advantages of using IT-based accounting systems, where the details of transactions are entered directly into the computer include: A. Computer controls can compensate for the lack of manual controls B. Loss of audit trail view C. Increased internal controls risks D. Fewer opportunities to authorize and review transactions 41. The ten standards that provide broad guidelines for an auditor’s professional responsibilities are referred to as: A. Generally accepted accounting standards B. General accounting and auditing practices C. Generally accepted auditing practices D. Generally accepted auditing standards 42. The generally accepted auditing standards are divided into three groups. Which of the following is not one of those groups? A. General Standards B. Basic Standards C. Standards of Fieldwork D. Standards of Reporting 43X. GAAS, generally accepted auditing standards, provide a general framework for conducting quality audits, but the specific standards - or detailed guidance - are provided by all of the following groups, except: A. Public Company Accounting Oversight Board B. Auditing Standards Board C. Certified Fraud Examiners D. International Auditing and Assurance Standards Board
  • 12. 44.This organization, established by the Sarbanes-Oxley Act, was organized in 2003 for the purpose of establishing auditing standards for public companies. A. Auditing Standards Board B. Public Company Accounting Oversight Board C. International Audit Practices Committee D. Information Systems Audit and Control Association 45. This organization is part of the AICPA and was the group responsible for issuing Statements on Auditing Standards which were historically widely used in practice. A. Auditing Standards Board B. Public Company Accounting Oversight Board C. International Audit Practices Committee D. Information Systems Audit and Control Association 46X. This organization was established by the IFAC to set International Standards on Auditing (ISAs) that contribute to the uniform application of auditing practices on a worldwide basis. A. International Systems Audit and Control Association B. Auditing Standards Board C. Public Company Accounting Oversight Board D. International Auditing and Assurance Standards Board (IAASB) 47. This organization issues guidelines for conducting the IT audit. The standards issued address practices related to control and security of the IT system. A. Auditing Standards Board B. Public Company Accounting Oversight Board C. International Audit Practices Committee D. Information Systems Audit and Control Association 48. The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor. This is one of the generally accepted auditing standards that is part of the: A. General Standards B. Operating Standards C. Fieldwork Standards D. Reporting Standards 49. Independence in mental attitude is to be maintained in all matters related to the audit engagement. This is one of the generally accepted auditing standards that is part of the: A. General Standards B. Operating Standards C. Fieldwork Standards D. Reporting Standards
  • 13. 50.The general guidelines, known as the generally accepted auditing standards, which include the concepts of adequate planning and supervision, internal control, and evidence relate to the: A. General Standards B. Operating Standards C. Fieldwork Standards D. Reporting Standards 51X. The general guidelines, known as the generally accepted auditing standards, which include the concepts of presentation in accordance with the established criteria, the consistent application of established principles, adequate disclosure, and the expression of an opinion, relate to the: A. General Standards B. Operating Standards C. Fieldwork Standards D. Reporting Standards 52X. Although there are a number of organizations that provide detailed guidance, it is still necessary for auditors to rely on other direction regarding the types of audit tests to use and the manner in which the conclusions are drawn. These sources of information include: A. Industry Guidelines B. PCAOB C. ASB D. ASACA 53X. Claims regarding the condition of the business organization and in terms of its operations, financial results, and compliance with laws and regulations, are referred to as: A. Financial Statements B. Management Assertions C. External Audit D. Presentation and Disclosure 54. Audit tests developed for an audit client are documented in a(n): A. Audit Program B. Audit Objective C. Management Assertion D. General Objectives 55X. The management assertion related to valuation of transactions and account balances would include all of the following, except: A. Accurate in terms of dollar amounts and quantities B. Supported by detailed evidence C. Real D. Correctly summarized 56. There are four primary phases of the IT audit. Which of the following is not one of those phases. A. Planning B. Evidence Audit C. Tests of Controls D. Substantive Tests
  • 14. 57X. The proof of the fairness of the financial information is: A. Tests of Controls B. Substantive Tests C. Audit Completion D. Audit Evidence 58X. Techniques used for gathering evidence include all of the following, except: A. Physical examination of assets or supporting documentation B. Observing activities C. Adequate planning and supervision D. Analyzing financial relationships 59. During this phase of the audit, the auditor must gain a thorough understanding of the client’s business and financial reporting systems. When completing this phase, the auditors review and assess the risks and controls related to the business. A. Tests of Controls B. Substantive Tests C. Audit Completion / Reporting D. Audit Planning 60. During the planning phase of the audit, auditors estimate the monetary amounts that are large enough to make a difference in decision making. This amount is referred to as: A. Risk B. Materiality C. Substantive D. Sampling 61. The likelihood that errors or fraud may occur is referred to as: A. Risk B. Materiality C. Control Tests D. Sampling 62. A large part of the work performed by an auditor in the audit planning process is the gathering of evidence about the company’s internal controls. This can be completed in any of the following ways, except: A. Interviewing key members of the accounting and IT staff. B. Observing policies and procedures C. Review IT user manuals and systems D. Preparing memos to summarize their findings 63. The Accounting Standards Board issued the following SAS in recognition of the fact that accounting records and files often exist in electronic form. The statement was issued in 2001 to expand the historical concept of audit evidence to include electronic evidence. A. SAS 82 B. SAS 86 C. SAS 94 D. SAS 101
  • 15. Visit https://testbankdead.com now to explore a rich collection of testbank, solution manual and enjoy exciting offers!
  • 16. 64X. Auditing standards address the importance of understanding both the automated and manual procedures that make up an organization’s internal controls and consider how misstatements may occur, including all of the following, except: A. How transactions are entered into the computer B. How financial statement are printed from the computer C. How nonstandard journal entries and adjusting entries are initiated, recorded, and processed. D. How standard journal entries are initiated, recorded, and processed. 65X. IT auditors may need to be called in to: A. Consider the effects of computer processing on the audit. B. To assist in testing the automated processes. C. Both of the above. D. None of the above. 66. Many companies design their IT system so that all documents and reports can be retrieved from the system in readable form. Auditors can then compare the documents used to input the data into the system with reports generated from the system, without gaining any extensive knowledge of the computer system and does not require the evaluation fo computer controls. This process is referred to as: A. Auditing through the system B. Auditing around the system C. Computer assisted audit techniques D. Auditing with the computer 67. This approach, referred to as the whitebox approach, requires auditors to evaluate IT controls and processing so that they can determine whether the information generated from the system is reliable. A. Auditing through the system B. Auditing around the system C. Computer assisted audit techniques D. Auditing with the computer 68X. The IT auditing approach referred to as “Auditing through the system” is necessary under which of the following conditions? A. Supporting documents are available in both electronic and paper form. B. The auditor does not require evaluation of computer controls. C. The auditor wants to test computer controls as a basis for evaluating risk and reducing the amount of substantive audit testing required. D. The use of the IT system has a low impact on the conduct of the audit. 69.Audit procedures designed to evaluate both general controls and application controls are referred to as: A. Substantive Tests B. Audit Planning C. IT Auditing D. Test of Controls 70. The automated controls that affect all computer applications are referred to as: A. General Controls B. Specific Controls C. Input Controls D. Application Controls 71. The two broad categories of general controls that relate to IT systems include which of the following: A. IT systems documentation B. IT administration and the related operating systems development and maintenance processes
  • 17. C. Authenticity table D. Computer security and virus protection 72. Related audit tests to review the existence and communication of company policies regarding important aspects of IT administrative control include all of the following, except: A. Personal accountability and segregation of incompatible responsibilities B. Job description and clear lines of authority C. Prevention of unauthorized access D. IT systems documentation 73. Controls meant to prevent the destruction of information as the result of unauthorized access to the IT system are referred to as: A. IT administration B. System controls C. Information administration D. Security controls 73A1.These risks tend to escalate as companies embrace newer technologies and allow sensitive data to be shared via smar devices, web and mobile applications, and social networks. A. Input Risks B. Authenticity Risks C. Access Risks D. Security Risks 73A2.Destruction of information may occur as a result of: A. Natural disasters B. Accidents C. Environmental conditions D. All of the above 74X. Auditors should perform this type of test to determine the valid use of the company’s computer system, according to the authority tables. A. Authenticity tests B. Penetration tests C. Vulnerability assessments D. IT systems documentation 75X. These tests of the security controls involve various methods of entering the company’s system to determine whether controls are working as intended. A. Authenticity tests B. Penetration tests C. Vulnerability assessments D. IT systems documentation 76X. These tests of security controls analyze a company’s control environment for possible weaknesses. Special software programs are available to help auditors identify weak points in their a company’s security measures. A. Authenticity tests B. Penetration tests C. Vulnerability assessments D. IT systems documentation 77. One of the most effective ways a client can protect its computer system is to place physical controls in the computer center. Physical controls include all of the following, except:
  • 18. A. Proper temperature control B. Locks C. Security guards D. Cameras 78X. One of the most effective ways a client can protect its computer system is to place environmental controls in the computer center. Environmental controls include: A. Card keys B. Emergency power supply C. Alarms D. Security guards 79X. This type of application control is performed to verify the correctness of information entered into software programs. Auditors are concerned about whether errors are being prevented and detected during this stage of data processing. A. Security controls B. Processing controls C. Input controls D. Output controls 80. IT audit procedures typically include a combination of data accuracy tests where the data processed by computer applications are reviewed for correct dollar amounts or other numerical values. These procedures are referred to as: A. Security controls B. Processing controls C. Input controls D. Output controls 81. This type of processing control test involves a comparison of different items that are expected to have the same values, such s comparing two batches or comparing actual data against a predetermined control total. A. Validation Checks B. Batch Totals C. Run-to-Run Totals D. Balancing Tests 81A1.This law, also known as the first-digit law, was named after a physicist who discovered a specific, but non-uniform pattern in the frequency of digits occurring as the first number in a list of numbers: A. Number-up Law B. Benford’s Law C. Adams’ Digit Law D. Jackson First Digit Law 81A2.Frank Benford found that the number one is likely to be the leading digit, the first digit, approximately: A. One-third of the time B. One-fourth of the time C. One-fifth of the time D. One-sixth of the time 82X. This is one of the computer-assisted audit techniques, related to processing controls, that involves processing company data through a controlled program designed to resemble the company’s application. This test is run to find out whether the same results are achieved under different systems. A. Integrated Test Facility B. Embedded Audit Module
  • 19. C. Parallel Simulation D. Test Data Method 83. Regardless of whether the results are printed or retained electronically, auditors may perform all of the following procedures to test application outputs, except: A. Integrated Tests B. Reasonableness Tests C. Audit Trail Tests D. Rounding Errors Tests 83A1.A detailed report assessing the correctness of an account balance or transaction record that is consistent with supporting documentation and the company’s policies and procedures, is termed a(n): A. Integrated test B. Compliance test C. Simulation D. Reconciliation 84. The auditor’s test of the accuracy of monetary amounts of transactions and account balances is known as: A. Testing of controls B. Substantive tests C. Compliance tests D. Application tests 85X. A process of constant evidence gathering and analysis to provide assurance on the information as soon as it occurs, or shortly thereafter, is referred to as: A. Real-time auditing B. Virtual auditing C. E-auditing D. Continuous auditing 86. This phase of auditing occurs when the auditors evaluate all the evidence that has been accumulated and makes a conclusion based on that evidence. A. Tests of Controls B. Audit Planning C. Audit Completion / Reporting D. Substantive Testing 87. This piece of audit evidence is often considered to be the most important because it is a signed acknowledgment of management’s responsibility for the fair presentation of the financial statements and a declaration that they have provided complete and accurate information to the auditors during all phases of the audit. A. Letter of Representation B. Audit Report C. Encounter Statement D. Auditors Contract 88.Which of the following is a proper description of an auditor report? A. Unqualified opinion - identifies certain exceptions to the clean opinion. B. Adverse opinion - notes that there are material misstatements presented. C. Qualified opinion - states that the auditors believe the financial statements are fairly and consistently presented in accordance with GAAP. D. Unqualified opinion - states that the auditors were not able to reach a conclusion. 89. When PCs are used for accounting instead of mainframes or client-server system, they face a greater risk of loss
  • 20. due to which of the following: A. Authorized access B. Segregation of duties C. Lack of backup control D. All of the above 90X. When companies rely on external, independent computer service centers to handle all or part of their IT needs it is referred to as: A. External Processing B. WAN Processing C. Database Management System D. IT Outsourcing 90A1.When a company uses cloud computing, the auditor needs to thoroughly understand the underlying technologies and related risks and controls. When evaluating the security risk in a cloud computing environment, the auditor needs to consider all of the following, except: A. What damage would result if an unauthorized user accessed the company’s data? B. How does the cloud service provider segregate information between clients? C. How and when are data encrypted? D. How does the cloud service provider handle internal security? 90A2.When a company uses cloud computing, the auditor needs to thoroughly understand the underlying technologies and related risks and controls. When evaluating the availability risk is a cloud computing environment, the auditor needs to consider all which of the following? A. How and when are data encrypted? B. How does the cloud service provider handle internal security? C. What disaster recovery and business continuity plans are in place? D. What damage would result if an unauthorized user accessed the company’s data? 90A3.Which of the following properly describes the listed SOC Report? A. SOC 1 Type 1 Report - Considers controls over compliance and operations B. SOC 1 Type II Report - Contains management’s assessment on the operating design of internal controls C. SOC 2 Report - Includes an evaluation of the operating effectiveness of internal controls D. SOC 1 Report - Addresses internal controls over financial reporting. 91. Because it is not possible to test all transactions and balances, auditors rely on this to choose and test a limited number of items and transactions and then make conclusions about the balance as a whole. A. Sampling B. Materiality C. Compliance D. Substance 92X. All types of auditors must follow guidelines promoting ethical conduct. For financial statement auditors, the PCAOB/AICPA has established a Code of Professional Conduct, commonly called the Code of Ethics, which consists of two sections. Which of the following correctly states the two sections? A. Integrity and responsibility B. Principles and rules C. Objectivity and independence D. Scope and nature 93X. The rule in thePCAOB/AICPA Code of Professional Conduct that is referred to as Responsibilities, can be stated as: A. CPAs should act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.
  • 21. Exploring the Variety of Random Documents with Different Content
  • 22. 71 73 Y Yellow Stone The steamboat Yellow Stone, purchased by McKinney and Williams and registered to Toby and Brother Company in New Orleans, transported the Mobile Greys to Texas on December 31, 1835. In February, Captain J. E. Ross took the Yellow Stone up the Brazos to San Felipe. It anchored later at Groce’s Landing, and General Houston commandeered the boat to transport his men across the river. The steamboat continued down the Brazos, narrowly escaping capture by the Mexican army at Fort Bend. It transported a load of supplies and muskets to Galveston on April 25, then picked up the government to take it to the San Jacinto battlefield on May 4.
  • 23. BIBLIOGRAPHY Barker, Eugene C. Mexico and Texas, 1821-1835 New York: Russell and Russell, 1965 Bercerra, Francisco A Mexican Sergeant’s Recollections of the Alamo and San Jacinto Austin: Jenkins Company, 1980 Binkley, William Campbell The Texas Revolution Austin: Texas Historical Association, 1979 Castaneda, Carlos E. The Mexican Side of the Revolution Salem NH: Ayer Company Publications, 1976 Ehrenberg, Hermann With Milam and Fannin Austin: Pemberton Press, 1968 Henson, Margaret S. Juan Davis Bradburn, a Reappraisal of the Mexican Commander of Anahuac College Station: Texas A & M University Press, 1982 Huson, Hobart Captain Phillip Dimmitt’s Commandancy of Goliad Austin: Von Boeckmann-Jones, 1974 Kilgore, Dan How Did Davy Die? College Station: Texas A & M University Press, 1978
  • 24. 74 Newell, Chester History of the Revolution in Texas Salem NH: Ayer Company Publications, 1973 Pena, Jose Enrique de la With Santa Anna in Texas Translated by Carmen Perry College Station: Texas A & M University Press, 1975 Pruett, Jakie L. and Everett B. Cole The Goliad Massacre: A Tragedy of the Texas Revolution Burnet: Eakin Press, 1985 Santos, Richard G. Santa Anna’s Campaign Against Texas, 1835-1836 Salisbury NC: Documentary Publications, 1982 Smithwick, Noah The Evolution of a State or Recollections of Old Texas Days Austin: University of Texas Press (Barker Texas History Center Series #5), 1983
  • 25. Transcriber’s Notes Retained publication information from the printed edition: this eBook is public-domain in the country of publication. Silently corrected a few typos. In the text versions only, underlined text is delimited by _underscores_. In the HTML version only, underlined text is shown in italics.
  • 26. *** END OF THE PROJECT GUTENBERG EBOOK A SELECT GLOSSARY OF THE TEXAS REVOLUTION *** Updated editions will replace the previous one—the old editions will be renamed. Creating the works from print editions not protected by U.S. copyright law means that no one owns a United States copyright in these works, so the Foundation (and you!) can copy and distribute it in the United States without permission and without paying copyright royalties. Special rules, set forth in the General Terms of Use part of this license, apply to copying and distributing Project Gutenberg™ electronic works to protect the PROJECT GUTENBERG™ concept and trademark. Project Gutenberg is a registered trademark, and may not be used if you charge for an eBook, except by following the terms of the trademark license, including paying royalties for use of the Project Gutenberg trademark. If you do not charge anything for copies of this eBook, complying with the trademark license is very easy. You may use this eBook for nearly any purpose such as creation of derivative works, reports, performances and research. Project Gutenberg eBooks may be modified and printed and given away—you may do practically ANYTHING in the United States with eBooks not protected by U.S. copyright law. Redistribution is subject to the trademark license, especially commercial redistribution. START: FULL LICENSE
  • 27. THE FULL PROJECT GUTENBERG LICENSE
  • 28. PLEASE READ THIS BEFORE YOU DISTRIBUTE OR USE THIS WORK To protect the Project Gutenberg™ mission of promoting the free distribution of electronic works, by using or distributing this work (or any other work associated in any way with the phrase “Project Gutenberg”), you agree to comply with all the terms of the Full Project Gutenberg™ License available with this file or online at www.gutenberg.org/license. Section 1. General Terms of Use and Redistributing Project Gutenberg™ electronic works 1.A. By reading or using any part of this Project Gutenberg™ electronic work, you indicate that you have read, understand, agree to and accept all the terms of this license and intellectual property (trademark/copyright) agreement. If you do not agree to abide by all the terms of this agreement, you must cease using and return or destroy all copies of Project Gutenberg™ electronic works in your possession. If you paid a fee for obtaining a copy of or access to a Project Gutenberg™ electronic work and you do not agree to be bound by the terms of this agreement, you may obtain a refund from the person or entity to whom you paid the fee as set forth in paragraph 1.E.8. 1.B. “Project Gutenberg” is a registered trademark. It may only be used on or associated in any way with an electronic work by people who agree to be bound by the terms of this agreement. There are a few things that you can do with most Project Gutenberg™ electronic works even without complying with the full terms of this agreement. See paragraph 1.C below. There are a lot of things you can do with Project Gutenberg™ electronic works if you follow the terms of this agreement and help preserve free future access to Project Gutenberg™ electronic works. See paragraph 1.E below.
  • 29. 1.C. The Project Gutenberg Literary Archive Foundation (“the Foundation” or PGLAF), owns a compilation copyright in the collection of Project Gutenberg™ electronic works. Nearly all the individual works in the collection are in the public domain in the United States. If an individual work is unprotected by copyright law in the United States and you are located in the United States, we do not claim a right to prevent you from copying, distributing, performing, displaying or creating derivative works based on the work as long as all references to Project Gutenberg are removed. Of course, we hope that you will support the Project Gutenberg™ mission of promoting free access to electronic works by freely sharing Project Gutenberg™ works in compliance with the terms of this agreement for keeping the Project Gutenberg™ name associated with the work. You can easily comply with the terms of this agreement by keeping this work in the same format with its attached full Project Gutenberg™ License when you share it without charge with others. 1.D. The copyright laws of the place where you are located also govern what you can do with this work. Copyright laws in most countries are in a constant state of change. If you are outside the United States, check the laws of your country in addition to the terms of this agreement before downloading, copying, displaying, performing, distributing or creating derivative works based on this work or any other Project Gutenberg™ work. The Foundation makes no representations concerning the copyright status of any work in any country other than the United States. 1.E. Unless you have removed all references to Project Gutenberg: 1.E.1. The following sentence, with active links to, or other immediate access to, the full Project Gutenberg™ License must appear prominently whenever any copy of a Project Gutenberg™ work (any work on which the phrase “Project Gutenberg” appears, or with which the phrase “Project Gutenberg” is associated) is accessed, displayed, performed, viewed, copied or distributed:
  • 30. This eBook is for the use of anyone anywhere in the United States and most other parts of the world at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this eBook or online at www.gutenberg.org. If you are not located in the United States, you will have to check the laws of the country where you are located before using this eBook. 1.E.2. If an individual Project Gutenberg™ electronic work is derived from texts not protected by U.S. copyright law (does not contain a notice indicating that it is posted with permission of the copyright holder), the work can be copied and distributed to anyone in the United States without paying any fees or charges. If you are redistributing or providing access to a work with the phrase “Project Gutenberg” associated with or appearing on the work, you must comply either with the requirements of paragraphs 1.E.1 through 1.E.7 or obtain permission for the use of the work and the Project Gutenberg™ trademark as set forth in paragraphs 1.E.8 or 1.E.9. 1.E.3. If an individual Project Gutenberg™ electronic work is posted with the permission of the copyright holder, your use and distribution must comply with both paragraphs 1.E.1 through 1.E.7 and any additional terms imposed by the copyright holder. Additional terms will be linked to the Project Gutenberg™ License for all works posted with the permission of the copyright holder found at the beginning of this work. 1.E.4. Do not unlink or detach or remove the full Project Gutenberg™ License terms from this work, or any files containing a part of this work or any other work associated with Project Gutenberg™. 1.E.5. Do not copy, display, perform, distribute or redistribute this electronic work, or any part of this electronic work, without prominently displaying the sentence set forth in paragraph 1.E.1
  • 31. with active links or immediate access to the full terms of the Project Gutenberg™ License. 1.E.6. You may convert to and distribute this work in any binary, compressed, marked up, nonproprietary or proprietary form, including any word processing or hypertext form. However, if you provide access to or distribute copies of a Project Gutenberg™ work in a format other than “Plain Vanilla ASCII” or other format used in the official version posted on the official Project Gutenberg™ website (www.gutenberg.org), you must, at no additional cost, fee or expense to the user, provide a copy, a means of exporting a copy, or a means of obtaining a copy upon request, of the work in its original “Plain Vanilla ASCII” or other form. Any alternate format must include the full Project Gutenberg™ License as specified in paragraph 1.E.1. 1.E.7. Do not charge a fee for access to, viewing, displaying, performing, copying or distributing any Project Gutenberg™ works unless you comply with paragraph 1.E.8 or 1.E.9. 1.E.8. You may charge a reasonable fee for copies of or providing access to or distributing Project Gutenberg™ electronic works provided that: • You pay a royalty fee of 20% of the gross profits you derive from the use of Project Gutenberg™ works calculated using the method you already use to calculate your applicable taxes. The fee is owed to the owner of the Project Gutenberg™ trademark, but he has agreed to donate royalties under this paragraph to the Project Gutenberg Literary Archive Foundation. Royalty payments must be paid within 60 days following each date on which you prepare (or are legally required to prepare) your periodic tax returns. Royalty payments should be clearly marked as such and sent to the Project Gutenberg Literary Archive Foundation at the address specified in Section 4, “Information
  • 32. about donations to the Project Gutenberg Literary Archive Foundation.” • You provide a full refund of any money paid by a user who notifies you in writing (or by e-mail) within 30 days of receipt that s/he does not agree to the terms of the full Project Gutenberg™ License. You must require such a user to return or destroy all copies of the works possessed in a physical medium and discontinue all use of and all access to other copies of Project Gutenberg™ works. • You provide, in accordance with paragraph 1.F.3, a full refund of any money paid for a work or a replacement copy, if a defect in the electronic work is discovered and reported to you within 90 days of receipt of the work. • You comply with all other terms of this agreement for free distribution of Project Gutenberg™ works. 1.E.9. If you wish to charge a fee or distribute a Project Gutenberg™ electronic work or group of works on different terms than are set forth in this agreement, you must obtain permission in writing from the Project Gutenberg Literary Archive Foundation, the manager of the Project Gutenberg™ trademark. Contact the Foundation as set forth in Section 3 below. 1.F. 1.F.1. Project Gutenberg volunteers and employees expend considerable effort to identify, do copyright research on, transcribe and proofread works not protected by U.S. copyright law in creating the Project Gutenberg™ collection. Despite these efforts, Project Gutenberg™ electronic works, and the medium on which they may be stored, may contain “Defects,” such as, but not limited to, incomplete, inaccurate or corrupt data, transcription errors, a copyright or other intellectual property infringement, a defective or
  • 33. damaged disk or other medium, a computer virus, or computer codes that damage or cannot be read by your equipment. 1.F.2. LIMITED WARRANTY, DISCLAIMER OF DAMAGES - Except for the “Right of Replacement or Refund” described in paragraph 1.F.3, the Project Gutenberg Literary Archive Foundation, the owner of the Project Gutenberg™ trademark, and any other party distributing a Project Gutenberg™ electronic work under this agreement, disclaim all liability to you for damages, costs and expenses, including legal fees. YOU AGREE THAT YOU HAVE NO REMEDIES FOR NEGLIGENCE, STRICT LIABILITY, BREACH OF WARRANTY OR BREACH OF CONTRACT EXCEPT THOSE PROVIDED IN PARAGRAPH 1.F.3. YOU AGREE THAT THE FOUNDATION, THE TRADEMARK OWNER, AND ANY DISTRIBUTOR UNDER THIS AGREEMENT WILL NOT BE LIABLE TO YOU FOR ACTUAL, DIRECT, INDIRECT, CONSEQUENTIAL, PUNITIVE OR INCIDENTAL DAMAGES EVEN IF YOU GIVE NOTICE OF THE POSSIBILITY OF SUCH DAMAGE. 1.F.3. LIMITED RIGHT OF REPLACEMENT OR REFUND - If you discover a defect in this electronic work within 90 days of receiving it, you can receive a refund of the money (if any) you paid for it by sending a written explanation to the person you received the work from. If you received the work on a physical medium, you must return the medium with your written explanation. The person or entity that provided you with the defective work may elect to provide a replacement copy in lieu of a refund. If you received the work electronically, the person or entity providing it to you may choose to give you a second opportunity to receive the work electronically in lieu of a refund. If the second copy is also defective, you may demand a refund in writing without further opportunities to fix the problem. 1.F.4. Except for the limited right of replacement or refund set forth in paragraph 1.F.3, this work is provided to you ‘AS-IS’, WITH NO OTHER WARRANTIES OF ANY KIND, EXPRESS OR IMPLIED,
  • 34. INCLUDING BUT NOT LIMITED TO WARRANTIES OF MERCHANTABILITY OR FITNESS FOR ANY PURPOSE. 1.F.5. Some states do not allow disclaimers of certain implied warranties or the exclusion or limitation of certain types of damages. If any disclaimer or limitation set forth in this agreement violates the law of the state applicable to this agreement, the agreement shall be interpreted to make the maximum disclaimer or limitation permitted by the applicable state law. The invalidity or unenforceability of any provision of this agreement shall not void the remaining provisions. 1.F.6. INDEMNITY - You agree to indemnify and hold the Foundation, the trademark owner, any agent or employee of the Foundation, anyone providing copies of Project Gutenberg™ electronic works in accordance with this agreement, and any volunteers associated with the production, promotion and distribution of Project Gutenberg™ electronic works, harmless from all liability, costs and expenses, including legal fees, that arise directly or indirectly from any of the following which you do or cause to occur: (a) distribution of this or any Project Gutenberg™ work, (b) alteration, modification, or additions or deletions to any Project Gutenberg™ work, and (c) any Defect you cause. Section 2. Information about the Mission of Project Gutenberg™ Project Gutenberg™ is synonymous with the free distribution of electronic works in formats readable by the widest variety of computers including obsolete, old, middle-aged and new computers. It exists because of the efforts of hundreds of volunteers and donations from people in all walks of life. Volunteers and financial support to provide volunteers with the assistance they need are critical to reaching Project Gutenberg™’s goals and ensuring that the Project Gutenberg™ collection will
  • 35. remain freely available for generations to come. In 2001, the Project Gutenberg Literary Archive Foundation was created to provide a secure and permanent future for Project Gutenberg™ and future generations. To learn more about the Project Gutenberg Literary Archive Foundation and how your efforts and donations can help, see Sections 3 and 4 and the Foundation information page at www.gutenberg.org. Section 3. Information about the Project Gutenberg Literary Archive Foundation The Project Gutenberg Literary Archive Foundation is a non-profit 501(c)(3) educational corporation organized under the laws of the state of Mississippi and granted tax exempt status by the Internal Revenue Service. The Foundation’s EIN or federal tax identification number is 64-6221541. Contributions to the Project Gutenberg Literary Archive Foundation are tax deductible to the full extent permitted by U.S. federal laws and your state’s laws. The Foundation’s business office is located at 809 North 1500 West, Salt Lake City, UT 84116, (801) 596-1887. Email contact links and up to date contact information can be found at the Foundation’s website and official page at www.gutenberg.org/contact Section 4. Information about Donations to the Project Gutenberg Literary Archive Foundation Project Gutenberg™ depends upon and cannot survive without widespread public support and donations to carry out its mission of increasing the number of public domain and licensed works that can be freely distributed in machine-readable form accessible by the widest array of equipment including outdated equipment. Many
  • 36. small donations ($1 to $5,000) are particularly important to maintaining tax exempt status with the IRS. The Foundation is committed to complying with the laws regulating charities and charitable donations in all 50 states of the United States. Compliance requirements are not uniform and it takes a considerable effort, much paperwork and many fees to meet and keep up with these requirements. We do not solicit donations in locations where we have not received written confirmation of compliance. To SEND DONATIONS or determine the status of compliance for any particular state visit www.gutenberg.org/donate. While we cannot and do not solicit contributions from states where we have not met the solicitation requirements, we know of no prohibition against accepting unsolicited donations from donors in such states who approach us with offers to donate. International donations are gratefully accepted, but we cannot make any statements concerning tax treatment of donations received from outside the United States. U.S. laws alone swamp our small staff. Please check the Project Gutenberg web pages for current donation methods and addresses. Donations are accepted in a number of other ways including checks, online payments and credit card donations. To donate, please visit: www.gutenberg.org/donate. Section 5. General Information About Project Gutenberg™ electronic works Professor Michael S. Hart was the originator of the Project Gutenberg™ concept of a library of electronic works that could be freely shared with anyone. For forty years, he produced and distributed Project Gutenberg™ eBooks with only a loose network of volunteer support.
  • 37. Project Gutenberg™ eBooks are often created from several printed editions, all of which are confirmed as not protected by copyright in the U.S. unless a copyright notice is included. Thus, we do not necessarily keep eBooks in compliance with any particular paper edition. Most people start at our website which has the main PG search facility: www.gutenberg.org. This website includes information about Project Gutenberg™, including how to make donations to the Project Gutenberg Literary Archive Foundation, how to help produce our new eBooks, and how to subscribe to our email newsletter to hear about new eBooks.
  • 38. Welcome to our website – the ideal destination for book lovers and knowledge seekers. With a mission to inspire endlessly, we offer a vast collection of books, ranging from classic literary works to specialized publications, self-development books, and children's literature. Each book is a new journey of discovery, expanding knowledge and enriching the soul of the reade Our website is not just a platform for buying books, but a bridge connecting readers to the timeless values of culture and wisdom. With an elegant, user-friendly interface and an intelligent search system, we are committed to providing a quick and convenient shopping experience. Additionally, our special promotions and home delivery services ensure that you save time and fully enjoy the joy of reading. Let us accompany you on the journey of exploring knowledge and personal growth! testbankdeal.com