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    Auditing in Cis Prelim Exam Raquel Alvarez-De Castro, Cpa, Mba/Mpa I.Questions

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    Wenjun
    The document provides a summary of topics that will be covered on an auditing exam, including: 1. The four primary elements of the database approach: program development, backup and recovery, database usage reporting, and database access. 2. The definition of a data record as a collection of data arranged for processing by a program or containing relevant fields within a database table. 3. The three problems that account for most system failures: hardware failures, software failures, and human errors.

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    Auditing in Cis Prelim Exam Raquel Alvarez-De Castro, Cpa, Mba/Mpa I.Questions

    Uploaded by

    Wenjun
    441 views3 pages
    The document provides a summary of topics that will be covered on an auditing exam, including: 1. The four primary elements of the database approach: program development, backup and recovery, database usage reporting, and database access. 2. The definition of a data record as a collection of data arranged for processing by a program or containing relevant fields within a database table. 3. The three problems that account for most system failures: hardware failures, software failures, and human errors.

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    AUDITING-IN-CIS-Midterms

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    The document provides a summary of topics that will be covered on an auditing exam, including: 1. The four primary elements of the database approach: program development, backup and recovery, database usage reporting, and database access. 2. The definition of a data record as a collection of data arranged for processing by a program or containing relevant fields within a database table. 3. The three problems that account for most system failures: hardware failures, software failures, and human errors.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    441 views3 pages

    Auditing in Cis Prelim Exam Raquel Alvarez-De Castro, Cpa, Mba/Mpa I.Questions

    Uploaded by

    Wenjun
    The document provides a summary of topics that will be covered on an auditing exam, including: 1. The four primary elements of the database approach: program development, backup and recovery, database usage reporting, and database access. 2. The definition of a data record as a collection of data arranged for processing by a program or containing relevant fields within a database table. 3. The three problems that account for most system failures: hardware failures, software failures, and human errors.

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    © All Rights Reserved
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    The key takeaways from the document are that proper segregation of duties between programming and operating functions is important for internal controls. Compensating controls such as monitoring and review can help mitigate risks from lack of segregation.

    The four primary elements of the database approach are: 1) Program development 2) Backup and recovery 3) Database usage reporting 4) Database access

    The three problems that account for most system failures are hardware failures, software failures, and human errors.

    AUDITING IN CIS

    PRELIM EXAM
    RAQUEL ALVAREZ-DE CASTRO, CPA, MBA/MPA

    I.QUESTIONS.

    1. What is IT governance

    2. What are the objectives of IT governance?

    3. What are the three primary CBIS functions that must be separated

    4. What is RAID

    5. What is the role of data librarian?

    6. What is data conversion?

    7. What are the five risks associated with or distributed data processing?

    8. What is ROC?

    9. What is commodity IT asset?

    10. Define specific asset?


    II. PROBLEM 
     De Castro, CPA, during its preliminary review of the financial statements of Comet, Inc., found a lack
    of proper segregation of duties between the programming and operating functions. Comet owns its
    own computing facilities. De Castro, CPA, diligently intensified the internal control study and
    assessment tasks relation to the computer facilities. De Castro concluded in its final report that
    sufficient compensating general controls provided reasonable assurance that the internal control
    objective s were being met.
    Required: What compensating controls are most likely in place?
     ====================================================================
    ======
     
    AUDITING IN CIS
    MIDTERM EXAM- November 14,2020
    RAQUEL ALVAREZ-DE CASTRO, CPA, MBA/MPA
    ---------------------------------------------------------------------------------------------------------------------------
    I.QUESTIONS.

    1. What are the four primary elements of the database approach.

    1. Program development. The DBMS contains application development software. Both


    programmers and end users may employ this feature to create applications to access the
    database.

    2. Backup and recovery. During processing, the DBMS periodically makes backup copies of
    the physical database. In the event of a disaster (for example, disk failure, program error, or
    malicious act) that renders the database unusable, the DBMS can recover an earlier version
    that is known to be correct. Although some data loss may occur, without the backup and
    recovery feature, the database would be vulnerable to total destruction.

    3.Database usage reporting. This feature captures statistics on what data are being used,
    when they are used, and who uses them. The database administrator (DBA) uses this
    information to help in assigning user authorization and in maintaining the database. We
    discuss the role of the DBA later in this section.

    4. Database access. The most important feature of a DBMS is to permit authorized user
    access to the database. Figure 9-3 shows the three software modules that facilitate this
    task. These are the data definition language, data manipulation language, and the query
    language.

    2. Define a data record

    1) In computer data processing, a record is a collection of data items arranged


    for processing by a program. Multiple records are contained in a file or data
    set. The organization of data in the record is usually prescribed by the
    programming language that defines the record's organization and/or by the
    application that processes it. Typically, records can be of fixed-length or be of
    variable length with the length information contained within the record.

    2) In a database, a record (sometimes called a row) is a group of fields within


    a table that are relevant to a specific entity. For example, in a table
    called customer contact information, a row would likely contain fields such
    as: ID number, name, street address, city, telephone number and so on.

    3. What are the three problems that account for most system failures.

    5.Distinguish between a problem and a symptom.

    a. Give example.

    b . Are these usually noticed by upper, middle or lower level managers ?

    6.What are the five major components of GDIS.

    7.What are the primary objectives of batch control .

    8.What are the fundamentals components of data structures.

    9. What is embedded audit module

    10. What are two fundamentals components of data structures.

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