Discuss AICPA CPA-Auditing Exam Topic 3 Question 55

Processing data through the use of simulated files provides an auditor with information about the operating effectiveness of controls. One of the techniques involved in this approach makes use of:

AControlled reprocessing.

BAn integrated test facility.

CInput validation.

DProgram code checking.

Suggested Answer: B

Choice 'b' is correct. An integrated test facility runs test transactions through the 'live' system and posts to simulated (dummy) files to provide an auditor with information about the operating effectiveness of controls.

Choice 'a' is incorrect. Controlled reprocessing of transactions is a less common term used for parallel processing where the auditor writes a program to 'reprocess' some or all of the client's live data. It does not involve the use of simulated files.

Choice 'c' is incorrect. Input validation is a general description of any test that ensures that the input was accurate. It does not involve the use of simulated files.

Choice 'd' is incorrect. Program code checking is the review of the client's program source code by a qualified auditor/IT specialist. It does not involve the use of simulated files.

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12 comments · newest first

Jestine 11 months ago

C is important too, but I still lean towards A for this question.

Latricia 11 months ago

Totally agree with A, it’s all about reprocessing!

Phillip 12 months ago

Wait, are we sure about this? I thought input validation was more common.

Jaime 12 months ago

I think B is the right answer, integrated test facilities are super useful.

Lezlie 12 months ago

Definitely A, controlled reprocessing is key!

Sanjuana 1 year ago

I keep second-guessing myself, but program code checking sounds familiar. I just can't remember if it's directly related to simulating files.

Boris 1 year ago

I recall a practice question about input validation, but I don't think that's the main technique for this scenario. It feels more like a preliminary step.

Trinidad 1 year ago

I think the answer might be B, an integrated test facility. I remember studying that it allows auditors to test controls in a live environment.

Graciela 1 year ago

I'm not entirely sure, but I feel like controlled reprocessing could also be relevant. It seems like a technique we discussed in class.

Glenn 1 year ago

Hmm, this seems like a tricky question. I'll need to think through the details of how the connection model works and what the different options are describing.

Kati 1 year ago

This seems like a tricky one. I'm thinking Polygons and Scheduling policy might be the right answer, but I'm not 100% sure. I'll make my best guess and move on to the next question.

Lucy 1 year ago

This looks like a straightforward question about troubleshooting dial plans. I think the Cisco Dial Plan Analyzer is the tool that would provide the most comprehensive analysis and call flow information.

AICPA CPA-Auditing Exam - Topic 3 Question 55 Discussion