AICPA CPA-Auditing Exam - Topic 3 Question 8 Discussion

Actual exam question for AICPA's CPA-Auditing exam

Question #: 8
Topic #: 3

Which of the following statements most likely represents a disadvantage for an entity that keeps microcomputer-prepared data files rather than manually prepared files?

AIt is usually more difficult to detect transposition errors.

BTransactions are usually authorized before they are executed and recorded.

CIt is usually easier for unauthorized persons to access and alter the files.

DRandom error associated with processing similar transactions in different ways is usually greater.

Show Suggested Answer

Suggested Answer: C

Choice 'c' is correct. Microcomputer systems are sometimes characterized by weak file and data security, and are usually accessible by many office personnel. (Manual systems, in contrast, generally restrict one user from accessing other users' files.) Thus, it is usually easier (increased risk) for unauthorized persons to access and alter computer system files, especially microcomputer system files.

Choice 'a' is incorrect. No difference exists between manual and computer-based systems for detecting transposition errors.

Choice 'b' is incorrect. Transactions should always be authorized before they are executed and recorded, in both manual and computer-based systems.

Choice 'd' is incorrect. Because computer-based processing imposes strict rules on input and processing, generally there are fewer random processing errors.

by Kanisha at May 08, 2022, 05:03 PM

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Valda

4 months ago

Not sure about D, seems like a stretch to me.

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Louann

4 months ago

A is true, transposition errors can be tricky to spot.

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Lashanda

4 months ago

Wait, are we really saying microcomputer files are less secure?

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Evette

4 months ago

I disagree, I think manual files have their own risks.

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Ming

5 months ago

C is definitely a big concern!

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Jacki

5 months ago

Okay, I think this is a close-ended question since it's asking for a specific set of defined responsibilities. I'll need to be concise and direct in my answer.

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Brice

5 months ago

Hmm, this is a tricky one. I want to make sure I get all the right skills covered. Let me think through this carefully - I know I need to pick 4, so I'll need to prioritize the most relevant ones.

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Rolande

5 months ago

Hmm, I'm a bit confused by some of these options. I'll need to make sure I understand the key differences between the statements before selecting the right ones.

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Carylon

5 months ago

I'm a little confused here. The question mentions redundant SAP application servers and a database high availability setup, but it's specifically asking about validating the ASCS/ERS cluster. I'm not sure if any of the options provided are a perfect fit, but I'll go with SAPControl since it seems the most relevant.

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Milly

5 months ago

I think encryption can be reversed with the right key, but I'm not totally sure if hashing works the same way.

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