Real time is a level of computer responsiveness that a user senses as sufficiently immediate

or that enables the computer to keep up with some external process (for example, to present
visualizations of the weather as it constantly changes). Real-time is an adjective pertaining to
computers or processes that operate in real time. Real time describes a human rather than a
machine sense of time. Real-time also describes the way streaming media is processed.
Instead of waiting for a file to completely download, the information is played back as it is
downloaded. This allows for news broadcasts, sound clips, and other streaming audio and
video data to be played live from the Internet. Thanks to real-time processing, people can
access information without having to wait for it. This is an important benefit since these days,
anything that takes longer than 5 seconds seems like a long time. There are two main types
of RTOS. Soft RTOS is a type of system which is less strict to time and accuracy and hard RTOS
is another type which show exact execution time and exact output and results on required
time.
Questions:

1. It is a level of computer responsiveness that a user senses as sufficiently immediate or that

enables the computer to keep up with some external process
a. Real-Time
b. Star Topology
c. Parallel Simulation
d. Bus Topology

2. These are the advantages of real-time operating system except for

a. Maximum Consumption
b. Task Shifting
c. Focus on Application
d. Limited Tasks

3. hides all the difficult computation with the hardware which software do on the backend.
a. Operating System
b. Control Risk
c. Tree Topology
d. Field Work

4. It is a type of system which is less strict to time and accuracy

a. Soft Real-time Operating System
b. Hard Real-time Operating System
c. Mesh Topology
d. Parallel Simulation

5. It is another type which show exact execution time and exact output and results on
required time.
a. Soft Real-time Operating System
b. Hard Real-time Operating System
c. Mesh Topology
d. Parallel Simulation

Answers:
1.A
2.D
3.A
4.A
5.B
involves the auditor writing a computer program that replicates some part of a client’s
application system, processes actual client data through an auditor’s generalized audit
software program and compares the output obtained with output obtained from the client.
The method verifies processing of actual transactions and allows the auditor to verify actual
client results.
Generalized Audit Software

- an off-the-shelf package that can provide a means to gain access to and interrogate
data maintained on computer storage media.
- One of the tools IT Auditors utilize to obtain evidence directly on the quality of the
records produced and maintained by application systems.
Procedure
- Auditor writes or obtains a copy of the program that simulates key features or
processes to be reviewed / testes
- Auditor gains a thorough understanding of the application under review
- Auditor identifies those processes and controls critical to the application
- Auditor creates the simulation using program or GAS
- Auditor runs the simulated program using selected data and files
- Auditor evaluates results and reconciles differences
- Out of date approach
Functions
- To facilitate the substantive testing of client account balances
- To provide evidences on the controls using in the client’s application programs
- Parallel simulation is the best technique for verification of calculations
Advantages
- The auditor can verify the transactions
- The size of the sample can be greatly expanded at relatively little additional cost
- The auditor can independently run the test
- To emphasize exception helps the auditor to focus on items where there are
differences
- Enables the valuation of effects of non-existent control procedures
Disadvantages
- Time consuming
- Incompatibility between auditor and client software
- Tracing differences between the two sets of outputs to differences in the programs
may be difficult
- Significant cost of audit programming if written uniquely for one client
- The auditor may need special training to understand the client’s program and develop
a program that simulates the client’s program
- The auditor must also take care to determine that the data selected for simulations
are representative of actual client transactions
Questions:

1. It involves the auditor writing a computer program that replicates some part of a client’s
application system, processes actual client data through an auditor’s generalized audit
software program and compares the output obtained with output obtained from the client.
a. Parallel Simulation
b. Online Real Time
c. Mesh Topology
d. Star Topology

2. One of the tools IT Auditors utilize to obtain evidence directly on the quality of the records
produced and maintained by application systems.
a. Generalized Audit Software
b. Control Risk
c. Bus Topology
d. Online Real Time

3. These are procedures of parallel simulation except

a.Auditor writes or obtains a copy of the program that simulates key features or processes to
be reviewed / testes
b.Auditor gains a thorough understanding of the application under review
c. Auditor identifies those processes and controls critical to the application
d. To facilitate the substantive testing of client account balances

4. an off-the-shelf package that can provide a means to gain access to and interrogate data
maintained on computer storage media
a. Generalized Audit Software
b. Control Risk
c. Bus Topology
d. Online Real Time

5. The method verifies processing of actual transactions and allows the auditor to verify actual
client results.
a. Parallel Simulation
b. Online Real Time
c. Mesh Topology
d. Star Topology

Answers:
1. A
2. A
3. D
4. A
5. A