Documente Academic
Documente Profesional
Documente Cultură
Schedule: Score:
I. Instruction: Analyze the problem, determine what is being asked, and shade the
circle beside your final answer. Note: Each of the given situation in each number is
independent from each other unless otherwise stated.
1. As you observing the auditors, you heard someone behind you grumble, “ This is so
annoying, I can’t continue my work because of audit!” He sighed and said, “I would have
to wait for them to finish.” You glanced back and saw Person T, one of the accountants
using who primarily use the computer application being audited. What conclusion is
most likely based on this situation?
The auditors are using the Black-Box Approach
The auditors are auditing around the computer
The auditors are auditing through the computer
The auditors are auditing the financial statements prepared by Person T
2. After inquiring what the auditors have done so far, you learned that the auditors have
only asked for all the receipts and the printed copies of the documents processed by the
computer application. So far, they have not yet intensively accessed the computer
application. What reason is most probable in this situation?
The auditors are using the White-Box Approach
The auditors are auditing around the computer
The auditors are auditing through the computer
The auditors are using CAATs
3. The auditors are currently testing authority tables, what test of controls is/are most
likely being conducted?
Access Tests only
Access Tests and Authenticity Tests
Access Tests and Redundancy Tests
Access Tests, Authenticity Tests, and Redundancy Tests
4. You saw the auditor create a replica of the program by using a 4GL or Generalized
Auditing Software. What technique is being used?
Test Data Method
Base Case System Evaluation
Integrated Test Facility
Parallel Simulation
5. If the auditor conducts a set of tests of transactions that contains all possible
transaction types, what technique is he/she using?
Base Case
BCSE Test
Completeness Test
Audit Trail Test
II. Instruction: Shade the circle beside the answer that would satisfy what is required.