Which of the following characteristics distinguishes computer processing from manual processing?

Table of contents:

1. Which of the following characteristics distinguished computer processing from manual processing?
2. Which of the following is least likely a risk characteristic associated with CIS environment?
3. Which of the following explanations best describes why an auditor may decide to reduce tests of details for a particular audit objective?
4. Which of the following information that comes to an auditor's attention would be most likely to raise a question about the occurrence of illegal acts?
5. What is the auditor's responsibility to detect an illegal act?
6. What are the illegal acts?

Which of the following characteristics distinguished computer processing from manual processing?

Which of the following characteristics distinguishes computer processing from manual processing? The independence of the data from the application programs, which allows the programs to be developed for the user's specific needs without concern for data capture problems.

Which of the following is least likely a risk characteristic associated with CIS environment?

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Which of the following explanations best describes why an auditor may decide to reduce tests of details for a particular audit objective?

Which of the following explanations best describes why an auditor may decide to reduce tests of details for a particular audit objective? Analytical procedures have revealed no unusual or unexpected results. You just studied 22 terms!

Which of the following information that comes to an auditor's attention would be most likely to raise a question about the occurrence of illegal acts?

Which of the following information that comes to an auditor's attention most likely would raise a question about the occurrence of illegal acts? The discovery of unexplained payments made to government employees.

What is the auditor's responsibility to detect an illegal act?

The auditor's responsibility to detect and report misstatements resulting from illegal acts having a direct and material effect on the determination of financial state- ment amounts is the same as that for misstatements caused by error or fraud as described in section 110, Responsibilities and Functions of the ...

What are the illegal acts?

Some common examples of unethical or illegal activity include:

• Conflicts of interest.
• Accounting or auditing irregularities.
• Theft.
• Fraud, waste, or abuse.
• Disclosure of proprietary information.
• Misuse of Argonne equipment.
• Improper dealings with customers or vendors.
• Sale or possession of illicit controlled substances.

The computer’s ability to subject like transactions to uniformprocessing will result in all transactions being processedincorrectly if there are errors embedded in the program logic.Answer B is incorrect because errors or fraud in computerprocessing may remain undetected for long periods of time, orworse, may never be detected at all.The potential for observing errors or fraud is reduced incomputer processing because of decreased human involvement inhandling transactions processed by CIS.Answer c is incorrect because CIS are designed to includetransaction trails. However, some transaction trails in computerprocessing may exist for only a short period of time or only incomputer-readable form.16. An affordable yet powerful self-contained general purposecomputer which consists typically ofa central processing unit(CPU), monitor, keyboard, disk drives, printer cables, andmodems is a /anA. Personal computerB. MainframeC. On-line computerD. Terminal17. A CIS where two or more personal computers are linkedtogether through the use of special software and communicationlines and allows the sharing of application software, data files,and computer peripherals, such as printers and optical scannersis a/anA. Local area network (LAN)B. On-line systemC. Batch processing systemD. Wide area network (WAN)Each personal computer linked to a LAN is called a workstationthat can access data, software, and other resources through afile server–a linked PC that manages the network.A LaN is usually confined to a small geographic location suchas a building or two or more adjacent buildings.Two or more LANs can be linked together to form a wide areanetwork (WAN).