Week 5 Assignment Ch. 11 & 13 Textbook Exercises
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a. Briefly describe three strategies for testing internal controls when information technology is used for significant accounting processing.
b. Identify two strategies that might be used to support a low control risk assessment. Discuss the difference between the two strategies.
c. Discuss a third audit strategy that might be used to assess control risk at a high level. Explain why this strategy will not support a low control risk assessment.
Learning Check 11-8
What are the advantages and disadvantages of the computer-assisted audit technique known as parallel simulation?
Learning Check 11-9
a. What is the difference between the conventional test data approach and the integrated test facility approach?
b. In lieu of traditional testing, what approaches can be used in on-line entry/on-line processing systems?
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