信息技术对审计影响及考试分析.pdfVIP

Chapter5TheImpactofInformation

TechnologyonAuditing

本章结构

本章考情

考情分析

Asof2014,thischapterhasonlyhadonemultiple-choicequestion.Consideringthatthetextbookforthischapterwillbe

rewrittenin2015,itispossiblethatmultiple-choicequestionswillbeassessedagain.

考情统计

AnnualQuestionTypeQuestionVolumeScore考点

2012Radio11Determinationofthescopeof

informationtechnologyaudit

2013---

2014---

Thereisverylittleinformationfromtheexaminthischapter,makingitdifficulttodrawstatisticalconclusions.Butgenerally

speaking,informationtechnologyshouldbesupplementedandimpactonauditingshouldbethemainfocus.

本章计划

题型单选多选

题量64

本章习题

1.[ExamplequestionSinglechoice-Riskofinformationtechnology]

Informationtechnologymaycausevariousriskstotheinternalcontroloftheauditedunit,butitusuallydoesnotcauserisksi

n().

A.TheinformationsystemmayprocessdataincorrectlyB.

Inappropriatemanualintervention,orartificialbypassof

automaticcontrolC.Theinformationsystemmayprocess

datacontainingerrorsD.Reducetheefficiencyof

managementworkandbusinessprocesses

[Answer]

D

[解析]信息系统的高速运行通常会提高工作效率而不是降低效率。