1-3. Involvement of Accountants in the systems development life cycle
4-7. Factors that stimulate the growth of the commercial software market 8-15. Phases of the systems development life cycle 16-17. Purpose of the project proposal 18-19. Conceptual systems design approaches 20-22. Site preparation costs 23-25. Audit objectives related to systems maintenance 26-30. Typical contents of a run manual 31-33. Advantages of the test data technique 34-35. Advantages of the integrated test facility 36-38. Disadvantages of test data techniques 39-40. Exposures that cause the interception of the output message 41-42. Exposures dealt by print program controls 43-45. Advantages of the generalized data input systems 46-47. You are given a bonus of fifty points, just secure the remaining fifty. keep quiet 48-50. Three common error handling techniques 51-52. Documents needed to accomplish the batch control objectives 53-60. Common types of field interrogation 61-66. Financial fraud schemes 67-70. Auditor's response when the fraud has a material effect on the financial statements 71-75. Conditions of a fraudulent act 76-78. Three levels of computer ethics 79-82. Risk factors in fraudulent financial reporting 83-87. Characteristics of information generation 88-90. Program fraud techniques
II. Differentiate the following:
1. Balance forward method from open invoice method 2. Employee fraud from management fraud 3. Black-box approach from white-box approach 4. Record interrogation from file interrogation 5. Cold turkey cutover from phased cutover