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Cms 303 A: Computer Auditing Question Paper

Cms 303 A: Computer Auditing

Course:Bachelor Of Commerce

Institution: Kca University question papers

Exam Year:2009

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UNIVERSITY EXAMINATIONS: 2009/2010
SECOND YEAR STAGE 2 EXAMINATION FOR THE DEGREE OF
BACHELOR OF COMMERCE
CMS 303 A: COMPUTER AUDITING (EVENING)
DATE: DECEMBER 2009 TIME: 2 HOURS
INSTRUCTIONS: Answer question ONE and any other TWO questions
QUESTION ONE
In discussing the auditor’s use of auditing-around the computer, auditing-with the computer and
auditing-through the computer:
a) Describe how computer system auditing is different from manual system auditing (6 Marks)
b) Describe what the auditor does in each approach
i) Auditing around the computer, giving its advantages and disadvantages
ii) Auditing with the computer, giving its advantages and disadvantages
iii) Auditing through the computer, giving its advantages and disadvantages (24 Marks)
QUESTION TWO
In discussing the rounding-error-tests of auditing through the computer technique, state and/or
include the following:
a) Purpose of the test
b) highlighting how the error occurs
c) consequences of failure to properly account for rounding differences
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d) examples of where test is applicable
e) how rounding-errors are susceptible to salami frauds
f) what salami frauds are
(20 Marks)
QUESTION THREE
Discuss how computer application controls are tested using the five Computer-Aided Tools and
Techniques (CAATT) approaches:
a) the test data method, which includes the base case system evaluation and tracing
b) integrated test facility and
c) parallel simulation
(20 Marks)
QUESTION FOUR
A) Computer application controls falls into three broad categories—input controls, process controls
and output controls. Discuss the three control categories in detail.
B) In auditing the revenue cycle
a. What is the purpose of credit authorization procedures?
b. What Computer-Aided Audit Tools and Techniques (CAATT) may an auditor use in
determining that effective exist to establish appropriate customer credit limits?
(20 Marks)

Cms 303 A: Computer Auditing Question Paper

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