When EDP programs or files can be accessed from terminals, users should be required to enter a(an)

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80.When EDP programs or files can be accessed from terminals,users should be required to enter a(an)a.Parity checkb.Self-diagnostic testc.Personal identification coded.Echo check81.The possibility of erasing a large amount of information storedon magnetic tape most likely would be reduced by the use of82.Which of the following controls most likely would assure that anentity can reconstruct its financial records?83.Mill Co. uses a batch processing method to process its salestransactions. Data on Mill’s sales transaction tape areelectronically sorted by customer number and are subject toprogrammed edit checks in preparing its invoices, salesjournals, and updated customer account balances. One of thedirect outputs of the creation of this tape most likely would be a84.Using microcomputers in auditing may affect the methods usedto review the work of staff assistants becausea.The audit field work standards for supervision maydiffer.b.Documenting the supervisory review may requireassistance of consulting services personnel.c.Supervisory personnel may not have anunderstanding of the capabilities and limitations ofmicrocomputers.d.Working paper documentation may not containreadily observable details of calculations.85.An auditor anticipates assessing control risk at a low level in acomputerized environment. Under these circumstances, onwhich of the following procedures would the auditor initiallyfocus?86.After the preliminary phase of the review of a client’s EDPcontrols, an auditor may decide not to perform tests of controls(compliance tests) related to the control procedures within theEDP portion of the client’s internal control structure. Which ofthe following would not be a valid reason for choosing to omitsuch tests?

104.When EDP programs or files can be accessed from terminals, users should be required toenter a (an)a.Parity check.b.Personal identification code.c.Self-diagnosis test.d.Echo check.