CH 7-8

• Access test


  Test that ensures that the application prevents authorized users from unauthorized access to data
• Accuracy test


  Tests that ensure that the system processes only data values that conform to specified tolerances
• Audit trail test


  Tests that ensure that the application creates an adequate audit trail, including evidence that the application records all transactions in a transaction log, posts data values to the appropriate accounts
• Base case system evaluation


  Variant of the test data technique, in which comprehensive test data are used
• Batch controls


  Effective method of managing high volumes of transaction data through a system
• Black-box approach


  Testing, either functional or nonfunctional, without reference to the internal structure of the component or system
• Bursting


  When output reports are removed from the printer, they go to this stage to have their pages separated and collated
• Check digit


  Method for detecting data coding errors, where a control digit is added to the code when it is originally designed to allow the integrity of the code to be established during subsequent processing
• Completeness tests


  Tests that identify missing data within a single record and entire records missing from a batch
• Data control


  Group responsible for verifying the accuracy of computer output before it is distributed to the user
• Error file


  Transaction file that lists any detected errors
• Field interrogation


  Technique that involves programmed procedures that examine the characteristics of the data in the field
• File interrogation


  Technique that ensures that the correct file is being processed by the system
• Hash total


  Control technique that uses nonfinancial data to keep track of the records in a batch
• Input controls


  Programmed procedures, also known as edits or validation controls, which perform tests on transaction data to ensure that they are free from errors before they are processed
• Integrated test facility


  Automated technique that enables the auditor to test an application's logic and controls during its normal operation
• Operator intervention controls


  Systems sometimes require operator intervention to initiate certain actions, such as entering control totals for a batch of records
• Output controls


  Ensure that system output is not lost, misdirected, or corrupted and that privacy is not violated
• Output spooling


  Applications are designed to direct their output to a magnetic disk file rather than to the printer directly
• Parallel simulation


  Technique that requires the auditor to write a program that simulates key features of processes of the application under review
• Processing controls


  Programmed procedures designed to ensure that an application's logic is functioning properly
• Record interrogation


  Procedure that validates the entire record by examining the interrelationship of its field values
• Redundancy test


  Tests that determine that an application processes each record only once
• Rounding error test


  Tests that verify the correctness of rounding procedures
• Run-to-run controls


  Controls that use batch figures to monitor the batch as it moves from one programmed procedure to another
• Salami fraud


  Fraud in which each victim is unaware of being defrauded
• Sequence check


  Used to determine if a record is out of order, used in batch systems that use sequential master files
• Test data method


  Technique used to establish application integrity by processing specially prepared sets of input data through production applications that are under review
• Tracing


  Test data technique that performs an electronic walkthrough of the application's internal logic
• Transaction code


  Code that indicates the type of transaction
• Transaction log


  1. permanent record of transactions. The validated transaction file produced at the data input phase is usually a temporary file.

  (2) It is an audit trail of all processed transactions that lists transactions in a transaction log file
• Transcription error


  Type of error that can corrupt a data code and cause processing errors
• Transposition error


  Error that occurs when digits are transposed
• Validation controls:


  Controls intended to detect errors in transaction data before the data are processed
• Validity test


  The tests that ensures that the system processes only data values that conform to specified tolerances
• White-box approach


  Testing based on an analysis of the internal structure of the component or system
• Access method


  The technique used to locate records and to navigate through the database
• Attribute


  Equivalents to adjectives in the English language that serve to describe the objects
• Audit command language


  A computer-assisted audit tool for auditors, accountants, finance executives, and other data analysts
• Anomalies


  The tables that exhibit negative operational symptoms