11-6 a. Briefly describe three strategies for testing internal controls when information
technology is used for significant accounting processing
b. Identify two strategies that might be used to support a low control risk
assessment. Discuss the difference between the two strategies.
c. Discuss a third audit strategy that might be used to assess control risk at
a high level. Explain why this strategy will not support a low control risk
assessment.
11-8 What are the advantages and disadvantages of the computer-assisted audit
technique known as parallel simulation?
11-9 a. What is the difference between the conventional test data approach and
the integrated test facility approach?
b. In lieu of traditional testing what approaches can be used in on-line
entry/on-line processing systems?
13-8 List the steps involved in selecting and evaluating a nonstatistical or a statistical
sample for tests of controls. Identify the professional judgments that
must be made associated with each step