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AUDITING IN CIS Midterms

The document is a set of questions and answers about auditing and databases. It contains 10 questions about topics like: 1. The four primary elements of the database approach. 2. The definition of a data record. 3. The three main problems that cause most system failures. 4. Distinguishing between a problem and a symptom with an example. 5. The five major components of GDIS. 6. The primary objectives of batch control. 7. The two fundamental components of data structures. 8. What an embedded audit module is. The questions cover a range of technical topics related to databases, systems development, and auditing processes.

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183 views

AUDITING IN CIS Midterms

The document is a set of questions and answers about auditing and databases. It contains 10 questions about topics like: 1. The four primary elements of the database approach. 2. The definition of a data record. 3. The three main problems that cause most system failures. 4. Distinguishing between a problem and a symptom with an example. 5. The five major components of GDIS. 6. The primary objectives of batch control. 7. The two fundamental components of data structures. 8. What an embedded audit module is. The questions cover a range of technical topics related to databases, systems development, and auditing processes.

Uploaded by

Mervidelle
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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AUDITING IN CIS
MIDTERM EXAM- November 14,2020
RAQUEL ALVAREZ-DE CASTRO, CPA, MBA/MPA
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MERVIDELLE F. CASTRO

I.QUESTIONS.

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


The four primary elements of database approach are the following;
1.the users,
2. the database management system,
3. the database administrator,
4. and the physical database structures.

2. Define a data record


A record is a database entry that may contain one or more values. Groups of records are
stored in a table, which defines what types of data each record may contain. Databases may
contain multiple tables which may each contain multiple records.

3. What are the three problems that account for most system failures.
1. Poorly specified systems requirements,
2. ineffective development techniques,
3. and lack of user involvement in systems development.

5.Distinguish between a problem and a symptom.


a. Give example.
Problem - a critical project missed its deadline.
Symptom - newly developed software failed the quality control test. 
b. Are these usually noticed by upper, middle or lower level managers?
These are usually noticed by the lower level managers as they are the one directly
managing the company’s resources.
6.What are the five major components of GDIS.
The five major components of a GDIS are
a. generalized validation module
b. validated data file
c. error file
d. error reports
e. transaction log

7.What are the primary objectives of batch control.


The primary objectives of a batch control are to provide assurance that
a. all records in the batch are processed
b.no records are processed more than once
c.an audit trail of transactions is created from input through processing to the
output stage of the system

8.What are the fundamentals components of data structures.


The two fundamental components of data structure are organizational method and
access method. Organization refers to the way records are physically arranged on the
secondary storage device.

9. What is embedded audit module


An embedded audit module is code inserted into an application program that creates
notifications when transactions meet certain criteria. This method allows material transactions
to be captured throughout the audit period. The auditor’s substantive testing task is thus made
easier because they do not have to identify significant transactions for substantive testing.

10. What are two fundamentals components of data structures.


The two fundamental components of data structure are organizational method and
access method. Organization refers to the way records are physically arranged on the
secondary storage device.

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