During a test data procedure, why should the developers bother testing bad data?

(2)

What are some suggestions for risk management, typical response tactics, and IT system recovery issues?

What tests may be conducted for identifying unauthorized program changes?

There is no need to perform substantive tests procedures if the control risk is determined to be less than high level.  TRUE OR FALSE? WHY?

Select one method an auditor can use to audit through the computer system. Explain how the method works, any risks associated with the method, and how you would justify using the method from a cost-benefit perspective.

Why does scope creep create risk in independence? Select all that apply   It can create an unfair advantage in the marketplace.   It can decrease costs.   It can lead to unintentionally providing a prohibited service to a restricted entity.   It can cause non-compliance with KPMG policies on independence.

What is lapping?  How can it be detected by an auditor and how can it be prevented?

When is the timing of substantive procedures most flexible? detection risk is assessed as low O there is a lack of an effective control environment O controls have been tested and are determined to be ineffective O controls have been tested and are determined to be effective

Which of the following is NOT a common type of white box test of controls?a. completeness testsb. redundancy testsc. inference testsd. authenticity tests