Auditing · Topic 7

Digital Auditing and CAATs Quiz

Work through 25 multiple-choice questions, one at a time. Submit each answer for feedback. At the end, review your score and see which concepts to revisit.

Review the Q&AAuditing quiz learning path
1. A duplicate-payment test finds identical supplier, amount, and invoice reference combinations. Which auditing concept best fits this case?
2. A payroll export contains fewer rows than the ledger control report. Which auditing concept best fits this case?
3. A former employee’s account remains active in the accounting system. Which auditing concept best fits this case?
4. The team creates fictitious input records to check automated credit-limit rules in an approved test environment. Which auditing concept best fits this case?
5. A developer can deploy an unreviewed change to automated depreciation calculations. Which auditing concept best fits this case?
6. A duplicate-payment test finds identical supplier, amount, and invoice reference combinations. What is the most appropriate response?
7. A payroll export contains fewer rows than the ledger control report. What is the most appropriate response?
8. A former employee’s account remains active in the accounting system. What is the most appropriate response?
9. The team creates fictitious input records to check automated credit-limit rules in an approved test environment. What is the most appropriate response?
10. A developer can deploy an unreviewed change to automated depreciation calculations. What is the most appropriate response?
11. A duplicate-payment test finds identical supplier, amount, and invoice reference combinations. Which evidence would be most directly useful?
12. A payroll export contains fewer rows than the ledger control report. Which evidence would be most directly useful?
13. A former employee’s account remains active in the accounting system. Which evidence would be most directly useful?
14. The team creates fictitious input records to check automated credit-limit rules in an approved test environment. Which evidence would be most directly useful?
15. A developer can deploy an unreviewed change to automated depreciation calculations. Which evidence would be most directly useful?
16. A duplicate-payment test finds identical supplier, amount, and invoice reference combinations. Which conclusion is best supported by the case?
17. A payroll export contains fewer rows than the ledger control report. Which conclusion is best supported by the case?
18. A former employee’s account remains active in the accounting system. Which conclusion is best supported by the case?
19. The team creates fictitious input records to check automated credit-limit rules in an approved test environment. Which conclusion is best supported by the case?
20. A developer can deploy an unreviewed change to automated depreciation calculations. Which conclusion is best supported by the case?
21. A duplicate-payment test finds identical supplier, amount, and invoice reference combinations. Which shortcut would most directly undermine the work in this case?
22. A payroll export contains fewer rows than the ledger control report. Which shortcut would most directly undermine the work in this case?
23. A former employee’s account remains active in the accounting system. Which shortcut would most directly undermine the work in this case?
24. The team creates fictitious input records to check automated credit-limit rules in an approved test environment. Which shortcut would most directly undermine the work in this case?
25. A developer can deploy an unreviewed change to automated depreciation calculations. Which shortcut would most directly undermine the work in this case?
Show the answer key
  1. Exception analytics A flagged item is a lead that requires investigation.
  2. Data completeness Analytics cannot support the planned conclusion until the population is validated.
  3. Logical access control The account can expose the system to unauthorized use.
  4. Test data Boundary and rejection cases show how the configured rule behaves.
  5. Change management Uncontrolled changes may undermine reliance on automated calculations.
  6. Inspect source documents before deciding whether flagged entries are duplicates A flagged item is a lead that requires investigation.
  7. Reconcile the extracted data to authoritative control totals before testing it Analytics cannot support the planned conclusion until the population is validated.
  8. Review the offboarding process and inspect activity after termination The account can expose the system to unauthorized use.
  9. Compare expected rule outcomes with recorded system results Boundary and rejection cases show how the configured rule behaves.
  10. Inspect privileges and test approval and deployment records Uncontrolled changes may undermine reliance on automated calculations.
  11. Invoices, bank payments and matched transaction records Inspect source documents before deciding whether flagged entries are duplicates.
  12. Source-system counts and totals with extraction filters documented Reconcile the extracted data to authoritative control totals before testing it.
  13. HR exit list, access export and activity logs Review the offboarding process and inspect activity after termination.
  14. Documented input cases, expected outputs and captured results Compare expected rule outcomes with recorded system results.
  15. Version history, change tickets and migration logs Inspect privileges and test approval and deployment records.
  16. A flagged item is a lead that requires investigation Invoices, bank payments and matched transaction records would support this assessment.
  17. Analytics cannot support the planned conclusion until the population is validated Source-system counts and totals with extraction filters documented would support this assessment.
  18. The account can expose the system to unauthorized use HR exit list, access export and activity logs would support this assessment.
  19. Boundary and rejection cases show how the configured rule behaves Documented input cases, expected outputs and captured results would support this assessment.
  20. Uncontrolled changes may undermine reliance on automated calculations Version history, change tickets and migration logs would support this assessment.
  21. Treating every match as confirmed fraud A flagged item is a lead that requires investigation.
  22. Ignoring missing rows because the script runs successfully Analytics cannot support the planned conclusion until the population is validated.
  23. Assuming an inactive-looking account cannot be used The account can expose the system to unauthorized use.
  24. Inserting dummy transactions into the live ledger without authorization Boundary and rejection cases show how the configured rule behaves.
  25. Assuming automation is consistently correct regardless of program changes Uncontrolled changes may undermine reliance on automated calculations.

These cases use general auditing principles. Apply the relevant local law and professional standards when evaluating a real engagement. Reference: IAASB standards and pronouncements.