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Certified Internal Auditor Exam Questions 411–415 (page: 84)

In obtaining accounts receivable confirmations, an auditor would most likely use generalized audit software to

Access control software on an organization's mainframe computer records detailed information concerning both successful and unsuccessful log on attempts to applications.
Which of the following audit tools would be best suited to review the access information that has been recorded?

As part of a preliminary survey, a staff auditor has been assigned to flowchart the purchasing process for office supplies. Which source of audit evidence would provide the least value in flowcharting the process?

Which of the following steps is necessary to provide a summary level description of a complex new computer system?

Which of the following factors should be considered in determining the timing, nature, and extent of followup procedures?

I). The significance of the audit observation.
II). The time, effort, and cost needed to correct the reported condition.
III). The complexity of the corrective action.
IV). The potential consequences if the corrective action fails.