f$.$ The auditors would most likely be concerned with which of the following controls in a distributed data

processing system?

$(1)$ Hardware controls.

$(2)$ Systems documentation controls.

$(3)$ Access controls.

$(4)$ Disaster recovery controls.

g$.$ The auditors would be least likely to use audit software to:

$(1)$ Access client data files.

$(2)$ Prepare spreadsheets.

$(3)$ Assess computer control risk.

$(4)$ Test application programs.

h$.$ Which of the following is not a major component of an information system?

$(1)$ People.

$(2)$ Data.

$(3)$ Review.

$(4)$ Software.

i$.$ Which of the following is least likely to be considered by the auditors considering engagement of an

information technology specialist on an audit?

$(1)$ Complexity of the client's systems and IT controls.

$(2)$ Number of financial institutions at which the client has accounts.

$(3)$ Client's use of emerging technologies.

$(4)$ Extent of the client's participation in electronic commerce.

j$.$ Which of the following is an advantage of generalized audit software packages?

$(1)$ They are all written in one identical computer language.

$(2)$ They can be used for audits of clients that use differing computing equipment and file formats.

$(3)$ They have reduced the need for the auditor to study input controls for computer$-$related procedures.

$(4)$ Their use can be substituted for a relatively large part of the required tests of controls.

k$.$ The increased presence of user operated computers in the workplace has resulted in an increasing

number of persons having access to the system. A control that is often used to prevent unauthorized

access to sensitive programs is:

$(1)$ Backup of data in the cloud.

$(2)$ Authentication procedures.

$(3)$ Input validation checks.

$(4)$ Record counts of the number of input transactions in a batch being processed.