"Auditors should be familiar with the terminology employed in IT processing. The following statements contain some of the terminology so employed. Indicate whether each statement is true or false"

a. A recent improvement in computer hardware is the ability to automatically produce error listings. Previously, this was possible only when provisions for such a report were included in the program.
b. The control of input and output to and from the information systems department should be performed by an independent data control group.
c. An internal-audit computer program that continuously monitors IT processing is a feasible approach for improving internal control in OLRT systems.
d. An internal label is one of the controls built into magnetic tape drive hardware by the hardware manufacturers.
e. A limit test in a computer program is comparable to a decision that an individual makes in a manual system to judge a transaction's reasonableness.
f. A principal advantage of using magnetic tape files is that data need not be recorded sequentially.
g. A major advantage of disk files is the ability to gain random access to data on the disk.
h. The term grandfather-father-son refers to a method of protecting computer records rather than to generations in the evolution of computer hardware.
i. When they are not in use, tape and disk files should be stored apart from the computer room under the control of a librarian.

Explanation:

Step 1:

the auditor is required to provide reasonable assurance for the financial statement audited.To provide such reasonable assurance,appropriate evidence must be obtained to confirm that no material misstatement material is present in the financial statement

Step 2:

For each statement select true or false in the following manner

a. A recent improvement in computer hardware is the ability to automatically produce error listings. Previously, this was possible only when provisions for such a report were included in the program.

FALSE

b. The control of input and output to and from the information systems department should be performed by an independent data control group.

TRUE

c. An internal-audit computer program that continuously monitors IT processing is a feasible approach for improving internal control in OLRT systems.

TRUE

d. An internal label is one of the controls built into magnetic tape drive hardware by the hardware manufacturers.

FALSE

e. A limit test in a computer program is comparable to a decision that an individual makes in a manual system to judge a transaction's reasonableness.

TRUE

f. A principal advantage of using magnetic tape files is that data need not be recorded sequentially.

FALSE

g. A major advantage of disk files is the ability to gain random access to data on the disk.

TRUE

h. The term grandfather-father-son refers to a method of protecting computer records rather than to generations in the evolution of computer hardware.

TRUE

i. When they are not in use, tape and disk files should be stored apart from the computer room under the control of a librarian.

TRUE

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explanation: