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Chapter 08

Student: ___________________________________________________________________________

1. Assessing control risk at less than high involves all of the following except:
A. identifying specific controls to rely on.
B. concluding that controls are ineffective.
C. performing tests of controls.
D. analysing the achieved level of control risk after performing tests of controls.

2. Obtaining an understanding of the internal control and assessing control risk:

A. may be performed concurrently in an audit.
B. needs to be documented only if the assessed level is less than high.
C. is possible but not necessary in performing an audit.
D. is necessarily sequential audit steps.

3. Tests of controls are performed to determine whether or not:

A. control policies and procedures are functioning as designed.
B. necessary controls are absent.
C. incompatible functions exist.
D. material dollar misstatements exist.

4. The conclusion reached as a result of assessing control risk is referred to as the:

A. assurance provided by internal control.
B. determined level of acceptable detection risk.
C. product of the understanding of internal control.
D. assessed level of control risk.

5. An auditor assesses the level of control risk to:

A. determine the extent of tests of controls to be performed.
B. determine the extent of substantive tests to be performed.
C. ascertain whether irregularities are probable.
D. ascertain whether any employees have incompatible duties.
6. How does the extent of substantive tests required to constitute sufficient appropriate audit evidence vary
with the auditor's
assessment of control risk?
A. Randomly.
B. Disproportionately.
C. Directly.
D. Inversely.

7. After obtaining an understanding of internal control in an audit engagement, the auditor should perform tests
of controls on:
A. those control activities for which reportable conditions were identified.
B. a random sample of the control activities that were identified.
C. those control activities that have a material effect upon the financial report balances.
D. those control activities that the auditor identified to reduce the assessed level of control risk.

8. The ultimate purpose of assessing control risk is to contribute to the auditor's evaluation of the:
A. factors that raise doubts about the auditability of the financial report.
B. operating effectiveness of internal control policies and procedures.
C. risk that material misstatements exist in the financial report.
D. possibility that the nature and extent of substantive tests may be reduced.

9. Assessing control risk as less than high would most likely involve:
A. changing the timing of substantive tests by omitting interim testing and performing the tests at year-end.
B. identifying specific internal controls relevant to specific assertions.
C. performing more extensive substantive tests with larger sample sizes than originally planned.
D. reducing inherent risk for most of the assertions relevant to significant account balances.

10. A primary purpose of internal controls is to:

A. form a basis for evaluating employees.
B. monitor production quality.
C. avoid clerical errors.
D. meet objectives of maintaining sound documents and records and accurate financial reporting.
11. The basic concept of internal control which recognises that the cost of internal control should not exceed
the benefits expected
to be derived is known as:
A. reasonable assurance.
B. management responsibility.
C. limited liability.
D. management by exception.

12. When obtaining an understanding of the entity and its environment, the auditor should obtain an
understanding of internal
controls primarily to:
A. assess the risk of material misstatement and plan the audit.
B. provide suggestions for improvement to the client.
C. serve as a basis for setting audit risk and materiality.
D. comply with the Corporations Act 2001.

13. Which of the following would be least likely to suggest to an auditor that the client's management may
have overridden
the internal control?
A. Differences are always disclosed on a computer exception report.
B. Management does not correct internal control deficiencies that it knows about.
C. There have been two new controllers this year.
D. There are numerous delays in preparing timely internal financial reports.

14. In assessing control risk, the auditor is basically concerned that the system provides reasonable assurance
that:
A. controls have not been circumvented by collusion.
B. misstatements have been prevented or detected.
C. operational efficiency has been achieved in accordance with management plans.
D. management cannot override the system.

15. Of the following statements about an internal control, which one is not valid?
A. No one person should be responsible for the custodial responsibility and the recording responsibility for an
asset.
B. Transactions must be properly authorised before such transactions are processed.
C. Because of the cost–benefit relationship, a client may apply control procedures on a test basis.
D. Control procedures reasonably ensure that collusion among employees cannot occur.
16. Which of the following statements about internal control is correct?
A. The establishment and maintenance of internal control is an important responsibility of the internal auditor.
B. Properly maintained internal control reasonably ensures that collusion among employees cannot occur.
C. The cost-benefit relationship is a primary criterion that should be considered in designing internal control.
D. Exceptionally strong internal control is enough for the auditor to eliminate substantive tests on a significant
account balance.

17. For internal control purposes, which of the following individuals should preferably be responsible for the
distribution of payroll cheques?
A. Bookkeeper.
B. Payroll clerk.
C. Cashier.
D. Receptionist.

18. Which of the following is one of the overriding principles of internal control?
A. Responsibility for accounting and financial duties should be assigned to one responsible officer.
B. Responsibility for the performance of each duty must be fixed.
C. Responsibility for the accounting duties must be borne by the audit committee of the company.
D. All of the options listed here are correct

19. For effective internal control purposes, which of the following individuals should be responsible for
mailing signed cheques?
A. Computer operator.
B. Financial controller.
C. Accounts payable clerk.
D. Payroll clerk.

20.

Peter Budd, the purchasing officer of Lake Hardware Wholesalers Pty Ltd (Lake), has a relative who owns a retail hardware store. Peter Budd
arranged for hardware to be delivered by manufacturers to the retail store on a COD basis, thereby enabling his relative to buy at Lake's wholesale
prices. Budd was probably able to accomplish this because of Lake's poor internal control for:

A. purchase requisitions.
B. cash receipts.
C. perpetual inventory records.
D. purchase orders.
21. A company policy should clearly indicate that defective merchandise returned by customers is to be
delivered to the:
A. sales clerk.
B. receiving clerk.
C. inventory control clerk.
D. accounts receivable clerk.

22. An effective internal control for the payroll function would generally include which of the following?
A. Total time recorded on time-clock cards should be reconciled to job reports by employees responsible for
those specific jobs.
B. Payroll department employees should be supervised by the management of the personnel department.
C. Payroll department employees should be responsible for maintaining employee personnel records.
D. Total time spent on jobs should be compared with total time indicated on time-clock cards.

23. An auditor reviews a client's payroll procedures. The auditor would consider the internal control to be less
than effective
if a payroll department supervisor was assigned the responsibility for:
A. reviewing and approving time reports for subordinate employees.
B. distributing payroll cheques to employees.
C. hiring subordinate employees.
D. initiating requests for salary adjustments for subordinate employees.

24. Management's attitude toward aggressive financial reporting and its emphasis on meeting projected profit
goals most likely
would significantly influence an entity's control environment when:
A. external policies established by parties outside the entity affect its accounting practices.
B. management is dominated by one individual.
C. internal auditors have direct access to the board of directors and the entity's management.
D. the audit committee is active in overseeing the entity's financial reporting policies.

25. The control environment component of internal controls includes all of the following except:
A. management's operating style.
B. access to computer programs.
C. organisational structure.
D. human resource policies and practices.
26. The risk assessment component of internal controls refers to:
A. the auditor's assessment of control risk.
B. the auditor's assessment of engagement risk.
C. the entity's identification and analysis of risks relevant to achievement of its objectives.
D. the entity's monitoring of the potential for material misstatements.

27. Which of the following is not one of the five elements of internal control?
A. Corporate governance.
B. Control procedures.
C. Control environment.
D. Information system.

28. The internal control environment includes all of the following except:
A. organisational structure.
B. management philosophy and operating style.
C. human resource policies and procedures.
D. tests of control.

29. Transaction authorisation within an organisation may be either specific or general. An example of specific
transaction
authorisation is the:
A. setting of automatic reorder points for material or merchandise.
B. approval of a detailed construction budget for a warehouse.
C. establishment of requirements to be met in determining a customer's credit limits.
D. establishment of sales prices for products to be sold to any customer.

30. An effective internal control requires organisational independence of departments. Organisational

independence would be
impaired in which of the following situations?
A. The internal auditors report to the audit committee of the board of directors.
B. The financial controller reports to the marketing director.
C. The payroll accounting department reports to the chief accountant.
D. The cashier reports to the treasurer.

31. A well-prepared flowchart should make it easier for the auditor to:
A. prepare audit procedure manuals.
B. prepare detailed job descriptions.
C. perform walkthroughs.
D. assess the degree of accuracy of financial data.
32. A flowchart is most frequently used by an auditor in connection with the:
A. preparation of generalised computer audit programs.
B. review of the client's internal accounting controls.
C. use of statistical sampling in performing an audit.
D. performance of analytical procedures on account balances.

33. An advantage of using systems flowcharts to document information about internal control instead of using
internal control
questionnaires is that systems flowcharts:
A. identify internal control weaknesses more prominently.
B. provide a visual depiction of clients' activities.
C. indicate whether controls are operating effectively.
D. reduce the need to observe clients' employees performing routine tasks.

34. For a complex system, auditors are least likely to use which of the following when documenting their
understanding
of internal controls?
A. Narratives.
B. Internal control questionnaires.
C. Flowcharts.
D. Organisation charts.

35. Walk-throughs usually involve all of the following audit procedures except:
A. re-performance.
B. inquiry.
C. observation.
D. inspection.

36. Which of the following is not a reason to assess control risk as high?
A. Internal control policies or procedures are unlikely to be effective.
B. Evaluating the effectiveness of the internal control policies or procedures would be more time consuming
than
another audit approach.
C. The auditor has assessed detection risk as high.
D. Internal control policies or procedures are unlikely to pertain to an assertion.
37. In obtaining an understanding of the internal control policies and procedures that are relevant to audit
planning, the auditor
should perform procedures to provide sufficient knowledge of:
A. design of the relevant policies, procedures and records and their operating effectiveness.
B. design of the relevant policies, procedures and records and their relationships to assertions.
C. the complexity of the entity and the sophistication of its systems and operations.
D. design of the relevant policies, procedures and records and whether they have been placed in operation.

38. Which of the following is not a medium that can normally be used by an auditor to record information
concerning a
client's internal control?
A. Narrative memorandum.
B. Procedures manual.
C. Flowchart.
D. Decision table.

39. When the auditor has assessed the level of control risk at less than high, the auditor should document:
A. the understanding of the entity's internal control elements obtained to plan the audit.
B. the conclusion and the basis for that conclusion.
C. the implications for the overall audit strategy.
D. All of the given answers are correct.

40. Procedures directed towards obtaining evidence concerning the effectiveness of the design or operation of
an internal control
policy or procedure are referred to as:
A. analytical procedures.
B. substantive tests.
C. tests of controls.
D. confirmations.

41. The auditor observes client employees in obtaining an understanding of the internal control in order to:
A. prepare a flowchart.
B. update information contained in the organisation and procedure manuals.
C. corroborate the information obtained during the initial phases of obtaining an understanding of the internal
control.
D. determine the extent of compliance with quality control standards.
42. The following are steps in the audit process:

I. prepare flowchart.
II. gather exhibits of all documents.
III. interview personnel.

The most logical sequence of steps is:

A. I, II, III.
B. I, III, II.
C. III, II, I.
D. II, I, III.

43. The auditor's understanding of the client's internal control is documented to substantiate:
A. conformity of the accounting records with the accounting standards.
B. representation as to adherence to requirements of management.
C. compliance with the auditing standards.
D. the fairness of the financial report presentation.

44. After the auditor has prepared a flowchart of the accounting system and control procedures surrounding
sales, and assessed
the design of the system, the auditor would perform tests of controls for all control procedures:
A. documented in the flowchart.
B. considered to be deficiencies that might allow errors to enter the accounting system.
C. considered to be strengths that the auditor plans to use as a basis for an assessed level of control risk less
than high.
D. that would aid in preventing irregularities.

45. Which of the following internal control features would an auditor be least likely to review?
A. Segregation of the asset-handling and record-keeping functions.
B. Company policy regarding credit and collection efforts.
C. Classification of sales and cost records by products.
D. Authorisation of additions to plant and equipment.

46. When considering the internal control for inventory with respect to segregation of duties, an auditor would
be least likely to:
A. inspect documents.
B. make inquiries.
C. observe procedures.
D. consider policy and procedure manuals.
47.

In the weekly computer run to prepare payroll cheques, a cheque was printed for an employee whose employment was terminated the previous
week. Which of the following controls, if properly used, would have been most effective in preventing this error or ensuring its prompt detection?

A. A control total for hours worked, prepared from time cards collected by the timekeeping department
and compared to the payroll sheets.
B. Requiring the accounting department to account for all pre-numbered cheques issued to the IT department
for the processing of the payroll.
C. The use of check digits on employee numbers.
D. The use of a header label on the payroll input sheet.

48. The auditor obtains evidence supporting the notion that proper segregation of duties exists by:
A. personally observing the employees who apply the control procedures.
B. reviewing job descriptions in the personnel department.
C. preparing a flowchart of duties performed by personnel.
D. performing tests to determine whether control procedures operated consistently throughout the period.

49. Which of the following is essential to determine whether effective internal control policies and procedures
have been
prescribed and are being followed?
A. Developing questionnaires and checklists.
B. Understanding control policies directed towards operating efficiency.
C. Understanding the internal control and performing tests of controls.
D. Observing employee functions and making inquiries.

50. Which of the following input controls is a numeric value computed to provide assurance that the original
value has not been
altered in construction or transmission?
A. Hash total.
B. Parity check.
C. Encryption.
D. Check digit.

51. A limit test is a:

A. test to ensure that a numerical value does not exceed some predetermined value.
B. check to ensure that the value in a field falls within an allowable range of values.
C. check to ensure that the data in a field have the proper arithmetic sign.
D. check on a field to ensure that it contains either all numeric or alphabetic characters.
52. An IT input control is designed to ensure that:
A. machine processing is accurate.
B. only authorised personnel have access to the computer area.
C. data received for processing are properly authorised and converted to machine readable form.
D. electronic data processing has been performed as intended for the particular application.

53. For good internal control, which of the following functions should not be the responsibility of the treasurer's
department?
A. Data processing.
B. Handling of cash.
C. Custody of securities.
D. Establishing credit policies.

54. In updating a computerised accounts receivable file, which one of the following would be used as a batch
control to verify
the accuracy of the postings of cash receipts remittances?
A. The sum of the cash deposits, plus the discounts, less the sales returns.
B. The sum of the cash deposits.
C. The sum of the cash deposits, less the discounts taken by customers.
D. The sum of the cash deposits, plus the discounts taken by customers.

55.

After obtaining an initial understanding of a client's IT controls, an auditor may decide not to perform tests of controls related to the control
procedures within the IT portion of the client's internal control. Which of the following would not be a valid reason for choosing to omit tests of
controls?

A. The controls appear adequate.

B. The controls duplicate operative controls existing elsewhere in the system.
C. There appear to be major deficiencies that would preclude using the stated procedure as a basis to reduce
the assessed level.
D. The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests
of controls show the controls to be operative.

56. Which of the following computer documentation would an auditor most likely utilise in obtaining an
understanding of internal control?
A. Systems flowcharts.
B. Record layouts.
C. Program listings.
D. Record counts.
57. Which of the following situations most likely represents a weakness in IT internal control?
A. The accounts payable clerk prepares data for computer processing and enters the data into the computer.
B. The systems analyst reviews output and controls the distribution of output from the IT department.
C. The control clerk establishes control over data received by the IT department and reconciles control totals
after processing.
D. The systems programmer designs the operating and control functions of programs and participates in testing
operating systems

58. Which of the following would lessen the effectiveness of the internal control in a computer system?
A. The computer librarian maintains custody of computer program instructions and detailed program listings.
B. Computer operators have access to operator instructions and detailed program documentation.
C. The control group maintains sole custody of all computer output before distribution.
D. Computer programmers write and debug.

59. Which of the following is likely to be least important to an auditor who is reviewing the internal control of
the data processing function?
A. Ancillary program functions.
B. Disposition of source documents.
C. Operator competence.
D. Bit storage capacity.

60. Which of the following is likely to be of least importance to an auditor in obtaining an understanding of the
internal control?
A. The segregation of duties within the IT centre.
B. The control over source documents.
C. The documentation maintained for accounting applications.
D. The cost–benefit ratio of data processing operations.

61. A procedural control used in the management of a computer centre to minimise the possibility of data or
program file
destruction through operator error includes:
A. control figures.
B. cross-adding tests.
C. limit checks.
D. external labels.
62. The use of a header label in conjunction with magnetic tape is most likely to prevent errors by the:
A. computer operator.
B. key entry operator.
C. computer programmer.
D. maintenance technician.

63. When erroneous data are detected by computer program controls, such data may be excluded from
processing and printed
on an error report. The error report should most probably be reviewed and followed up by the:
A. IT control group.
B. system analyst.
C. supervisor of computer operations.
D. computer programmer.

64. Internal control procedures within the IT activity may leave no visible evidence indicating that the
procedures were performed.
In such instances, the auditor should test these controls by:
A. making corroborative inquiries.
B. observing the separation of duties of personnel.
C. reviewing transactions submitted for processing and comparing them to related output.
D. reviewing the run manual.

65. Totals of amounts in computer-record data fields that are not usually added, but are used only for
data-processing control
purposes, are called:
A. record totals.
B. hash totals.
C. processing data totals.
D. field totals.

66. Which of the following activities would most likely be performed in the IT department?
A. Initiation of changes to master records.
B. Conversion of information to machine-readable form.
C. Correction of transactional errors.
D. Initiation of changes to existing applications.
67. Which of the following is an example of a check digit?
A. An agreement of the total number of employees to the total number of cheques printed by the computer.
B. An algebraically determined number produced by the other digits of the employee number.
C. A logic test that ensures all employee numbers have nine digits.
D. A limit check that an employee's hours do not exceed 50 hours per work week.

68. For control purposes, which of the following should be organisationally segregated from the computer
operations function?
A. Data conversion.
B. Surveillance of CRT messages.
C. Systems development.
D. Minor maintenance according to a schedule.

69. An input control is designed to ensure that:

A. machine processing is accurate.
B. only authorised personnel have access to the computer area.
C. data received for processing are properly authorised and converted to machine-readable form.
D. electronic data processing has been performed as intended for the particular application.

70.

Carmela Department Stores Ltd has a fully integrated IT accounting system and is planning to issue credit cards to credit-worthy customers. To
strengthen the internal control by making it difficult for one to create a valid customer account number, the company's independent auditor has
suggested the inclusion of a check digit that should be placed:

A. at the beginning of a valid account number, only.

B. in the middle of a valid account number, only.
C. at the end of a valid account number, only.
D. consistently in any position.

71. After obtaining an understanding of a client's IT control, an auditor may decide not to perform tests of
controls within the
IT portion of the client's system. Which of the following would not be a valid reason for choosing to omit tests
of controls?
A. There appear to be major deficiencies that preclude reliance on the stated procedure.
B. The time and dollar costs of testing controls exceed the savings in substantive testing if the tests show the
controls to be operative.
C. The controls appear to be adequate and thus can be relied upon in assessing the level of control risk.
D. The controls duplicate controls existing elsewhere in the system.
72. The completeness of IT-generated sales figures can be tested by comparing the number of items listed on
the daily sales
report with the number of items billed on the actual invoices. This process uses:
A. control totals.
B. validity tests.
C. process tracing data.
D. check digits.

73. If a control total were to be computed on each of the following data items, which would best be identified
as a hash total for
a payroll IT application?
A. Hours worked.
B. Employee's identification number.
C. Number of employees.
D. Gross pay.

74. If a control total were to be calculated on each of the following data items, which would best be identified
as a hash total for
a payroll IT application?
A. Net pay.
B. Department numbers.
C. Hours worked.
D. Total debits and total credits.

75. One of the major problems with IT systems is that incompatible functions may be performed by the same
individual.
One compensating control for this is the use of:
A. a tape library.
B. a check-digit system.
C. computer-generated hash totals.
D. a computer log.

76. In which of the following situations would an auditor most likely use a strategy of reliance on internal
control?
A. The systems analyst reviews output and controls the distribution of output from the IT department.
B. The entity has been slow to update its IT system to reflect changes in billing practices.
C. No paper trail is generated, as the entity receives sales orders, bills customers and receives payment based
only on information generated from IT.
D. The auditor has been unable to determine whether all changes to a client's IT were properly authorised.
77.

When an independent auditor decides that the work performed by internal auditors may have a bearing on the nature, timing and extent of
contemplated audit procedures, the independent auditor should plan to evaluate the objectivity of the internal auditors. Relative to objectivity, the
independent auditor should:

A. consider the organisation level to which internal auditors report the results of their work.
B. review the quality control program in effect for the internal audit staff.
C. examine the quality of the internal audit reports.
D. consider the qualifications of the internal audit staff.

78. To provide for the greatest degree of independence in performing internal auditing functions, an internal
auditor most likely
should report to the:
A. chief financial officer.
B. corporate controller.
C. audit committee.
D. shareholders.

79.

Maxi Sales Corp. maintains a large, full-time internal audit staff that reports directly to the chief accountant. Audit reports prepared by the internal
auditors indicate that the structure is functioning as it should be and that the accounting records are reliable. The external auditor will probably:

A. eliminate tests of controls.

B. increase the depth of the procedures to obtain an understanding of controls directed towards operating
efficiency.
C. avoid duplicating the work performed by the internal audit staff.
D. place limited reliance on the work performed by the internal audit staff.
Chapter 08 Key

1. Assessing control risk at less than high involves all of the following except:
A. identifying specific controls to rely on.
B. concluding that controls are ineffective.
C. performing tests of controls.
D. analysing the achieved level of control risk after performing tests of controls.

Chapter - Chapter 08 #1
Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Section: Audit strategy and internal control

2. Obtaining an understanding of the internal control and assessing control risk:

A. may be performed concurrently in an audit.
B. needs to be documented only if the assessed level is less than high.
C. is possible but not necessary in performing an audit.
D. is necessarily sequential audit steps.

Chapter - Chapter 08 #2
Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Section: Audit strategy and internal control

3. Tests of controls are performed to determine whether or not:

A. control policies and procedures are functioning as designed.
B. necessary controls are absent.
C. incompatible functions exist.
D. material dollar misstatements exist.

Chapter - Chapter 08 #3
Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Learning Objective: 9.1 Understand that tests of controls are undertaken when the auditor intends to rely on a control to reduce a risk of material misstatement.
Section: Audit strategy and internal control
4. The conclusion reached as a result of assessing control risk is referred to as the:
A. assurance provided by internal control.
B. determined level of acceptable detection risk.
C. product of the understanding of internal control.
D. assessed level of control risk.

Chapter - Chapter 08 #4
Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Section: Audit strategy and internal control

5. An auditor assesses the level of control risk to:

A. determine the extent of tests of controls to be performed.
B. determine the extent of substantive tests to be performed.
C. ascertain whether irregularities are probable.
D. ascertain whether any employees have incompatible duties.

Chapter - Chapter 08 #5
Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Section: Audit strategy and internal control

6. How does the extent of substantive tests required to constitute sufficient appropriate audit evidence vary
with the auditor's
assessment of control risk?
A. Randomly.
B. Disproportionately.
C. Directly.
D. Inversely.

Chapter - Chapter 08 #6
Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Section: Audit strategy and internal control
7. After obtaining an understanding of internal control in an audit engagement, the auditor should perform tests
of controls on:
A. those control activities for which reportable conditions were identified.
B. a random sample of the control activities that were identified.
C. those control activities that have a material effect upon the financial report balances.
D. those control activities that the auditor identified to reduce the assessed level of control risk.

Chapter - Chapter 08 #7
Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Section: Audit strategy and internal control

8. The ultimate purpose of assessing control risk is to contribute to the auditor's evaluation of the:
A. factors that raise doubts about the auditability of the financial report.
B. operating effectiveness of internal control policies and procedures.
C. risk that material misstatements exist in the financial report.
D. possibility that the nature and extent of substantive tests may be reduced.

Chapter - Chapter 08 #8
Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Section: Audit strategy and internal control

9. Assessing control risk as less than high would most likely involve:
A. changing the timing of substantive tests by omitting interim testing and performing the tests at year-end.
B. identifying specific internal controls relevant to specific assertions.
C. performing more extensive substantive tests with larger sample sizes than originally planned.
D. reducing inherent risk for most of the assertions relevant to significant account balances.

Chapter - Chapter 08 #9
Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.1 Define internal control, and explain the audit logic of assessing control risk.
Section: Audit strategy and internal control

10. A primary purpose of internal controls is to:

A. form a basis for evaluating employees.
B. monitor production quality.
C. avoid clerical errors.
D. meet objectives of maintaining sound documents and records and accurate financial reporting.

Chapter - Chapter 08 #10

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.2 Understand the concepts of inherent limitations and reasonable assurance with regard to internal control.
Section: Internal control concepts
11. The basic concept of internal control which recognises that the cost of internal control should not exceed
the benefits expected
to be derived is known as:
A. reasonable assurance.
B. management responsibility.
C. limited liability.
D. management by exception.

Chapter - Chapter 08 #11

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.2 Understand the concepts of inherent limitations and reasonable assurance with regard to internal control.
Section: Internal control concepts

12. When obtaining an understanding of the entity and its environment, the auditor should obtain an
understanding of internal
controls primarily to:
A. assess the risk of material misstatement and plan the audit.
B. provide suggestions for improvement to the client.
C. serve as a basis for setting audit risk and materiality.
D. comply with the Corporations Act 2001.

Chapter - Chapter 08 #12

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.2 Understand the concepts of inherent limitations and reasonable assurance with regard to internal control.
Section: Internal control concepts

13. Which of the following would be least likely to suggest to an auditor that the client's management may
have overridden
the internal control?
A. Differences are always disclosed on a computer exception report.
B. Management does not correct internal control deficiencies that it knows about.
C. There have been two new controllers this year.
D. There are numerous delays in preparing timely internal financial reports.

Chapter - Chapter 08 #13

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.2 Understand the concepts of inherent limitations and reasonable assurance with regard to internal control.
Section: Internal control concepts
14. In assessing control risk, the auditor is basically concerned that the system provides reasonable assurance
that:
A. controls have not been circumvented by collusion.
B. misstatements have been prevented or detected.
C. operational efficiency has been achieved in accordance with management plans.
D. management cannot override the system.

Chapter - Chapter 08 #14

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.2 Understand the concepts of inherent limitations and reasonable assurance with regard to internal control.
Section: Internal control concepts

15. Of the following statements about an internal control, which one is not valid?
A. No one person should be responsible for the custodial responsibility and the recording responsibility for an
asset.
B. Transactions must be properly authorised before such transactions are processed.
C. Because of the cost–benefit relationship, a client may apply control procedures on a test basis.
D. Control procedures reasonably ensure that collusion among employees cannot occur.

Chapter - Chapter 08 #15

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.2 Understand the concepts of inherent limitations and reasonable assurance with regard to internal control.
Section: Internal control concepts

16. Which of the following statements about internal control is correct?

A. The establishment and maintenance of internal control is an important responsibility of the internal auditor.
B. Properly maintained internal control reasonably ensures that collusion among employees cannot occur.
C. The cost-benefit relationship is a primary criterion that should be considered in designing internal control.
D. Exceptionally strong internal control is enough for the auditor to eliminate substantive tests on a significant
account balance.

Chapter - Chapter 08 #16

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.3 Describe the general objectives of internal control and how the auditor uses them to develop specific control objectives.
Section: Internal control objectives
17. For internal control purposes, which of the following individuals should preferably be responsible for the
distribution of payroll cheques?
A. Bookkeeper.
B. Payroll clerk.
C. Cashier.
D. Receptionist.

Chapter - Chapter 08 #17

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.3 Describe the general objectives of internal control and how the auditor uses them to develop specific control objectives.
Section: Internal control objectives

18. Which of the following is one of the overriding principles of internal control?
A. Responsibility for accounting and financial duties should be assigned to one responsible officer.
B. Responsibility for the performance of each duty must be fixed.
C. Responsibility for the accounting duties must be borne by the audit committee of the company.
D. All of the options listed here are correct

Chapter - Chapter 08 #18

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.3 Describe the general objectives of internal control and how the auditor uses them to develop specific control objectives.
Section: Internal control objectives

19. For effective internal control purposes, which of the following individuals should be responsible for
mailing signed cheques?
A. Computer operator.
B. Financial controller.
C. Accounts payable clerk.
D. Payroll clerk.

Chapter - Chapter 08 #19

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.3 Describe the general objectives of internal control and how the auditor uses them to develop specific control objectives.
Section: Internal control objectives
20.

Peter Budd, the purchasing officer of Lake Hardware Wholesalers Pty Ltd (Lake), has a relative who owns a retail hardware store. Peter Budd
arranged for hardware to be delivered by manufacturers to the retail store on a COD basis, thereby enabling his relative to buy at Lake's wholesale
prices. Budd was probably able to accomplish this because of Lake's poor internal control for:

A. purchase requisitions.
B. cash receipts.
C. perpetual inventory records.
D. purchase orders.

Chapter - Chapter 08 #20

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.3 Describe the general objectives of internal control and how the auditor uses them to develop specific control objectives.
Section: Internal control objectives

21. A company policy should clearly indicate that defective merchandise returned by customers is to be
delivered to the:
A. sales clerk.
B. receiving clerk.
C. inventory control clerk.
D. accounts receivable clerk.

Chapter - Chapter 08 #21

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.3 Describe the general objectives of internal control and how the auditor uses them to develop specific control objectives.
Section: Internal control objectives

22. An effective internal control for the payroll function would generally include which of the following?
A. Total time recorded on time-clock cards should be reconciled to job reports by employees responsible for
those specific jobs.
B. Payroll department employees should be supervised by the management of the personnel department.
C. Payroll department employees should be responsible for maintaining employee personnel records.
D. Total time spent on jobs should be compared with total time indicated on time-clock cards.

Chapter - Chapter 08 #22

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.3 Describe the general objectives of internal control and how the auditor uses them to develop specific control objectives.
Section: Internal control objectives
23. An auditor reviews a client's payroll procedures. The auditor would consider the internal control to be less
than effective
if a payroll department supervisor was assigned the responsibility for:
A. reviewing and approving time reports for subordinate employees.
B. distributing payroll cheques to employees.
C. hiring subordinate employees.
D. initiating requests for salary adjustments for subordinate employees.

Chapter - Chapter 08 #23

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.3 Describe the general objectives of internal control and how the auditor uses them to develop specific control objectives.
Section: Internal control objectives

24. Management's attitude toward aggressive financial reporting and its emphasis on meeting projected profit
goals most likely
would significantly influence an entity's control environment when:
A. external policies established by parties outside the entity affect its accounting practices.
B. management is dominated by one individual.
C. internal auditors have direct access to the board of directors and the entity's management.
D. the audit committee is active in overseeing the entity's financial reporting policies.

Chapter - Chapter 08 #24

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.4 Identify and define each of the components of internal control.
Section: Components of internal control

25. The control environment component of internal controls includes all of the following except:
A. management's operating style.
B. access to computer programs.
C. organisational structure.
D. human resource policies and practices.

Chapter - Chapter 08 #25

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.4 Identify and define each of the components of internal control.
Section: Components of internal control
26. The risk assessment component of internal controls refers to:
A. the auditor's assessment of control risk.
B. the auditor's assessment of engagement risk.
C. the entity's identification and analysis of risks relevant to achievement of its objectives.
D. the entity's monitoring of the potential for material misstatements.

Chapter - Chapter 08 #26

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.4 Identify and define each of the components of internal control.
Section: Components of internal control

27. Which of the following is not one of the five elements of internal control?
A. Corporate governance.
B. Control procedures.
C. Control environment.
D. Information system.

Chapter - Chapter 08 #27

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.4 Identify and define each of the components of internal control.
Section: Components of internal control

28. The internal control environment includes all of the following except:
A. organisational structure.
B. management philosophy and operating style.
C. human resource policies and procedures.
D. tests of control.

Chapter - Chapter 08 #28

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.4 Identify and define each of the components of internal control.
Section: Components of internal control

29. Transaction authorisation within an organisation may be either specific or general. An example of specific
transaction
authorisation is the:
A. setting of automatic reorder points for material or merchandise.
B. approval of a detailed construction budget for a warehouse.
C. establishment of requirements to be met in determining a customer's credit limits.
D. establishment of sales prices for products to be sold to any customer.

Chapter - Chapter 08 #29

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.4 Identify and define each of the components of internal control.
Section: Components of internal control
30. An effective internal control requires organisational independence of departments. Organisational
independence would be
impaired in which of the following situations?
A. The internal auditors report to the audit committee of the board of directors.
B. The financial controller reports to the marketing director.
C. The payroll accounting department reports to the chief accountant.
D. The cashier reports to the treasurer.

Chapter - Chapter 08 #30

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.4 Identify and define each of the components of internal control.
Section: Components of internal control

31. A well-prepared flowchart should make it easier for the auditor to:
A. prepare audit procedure manuals.
B. prepare detailed job descriptions.
C. perform walkthroughs.
D. assess the degree of accuracy of financial data.

Chapter - Chapter 08 #31

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

32. A flowchart is most frequently used by an auditor in connection with the:

A. preparation of generalised computer audit programs.
B. review of the client's internal accounting controls.
C. use of statistical sampling in performing an audit.
D. performance of analytical procedures on account balances.

Chapter - Chapter 08 #32

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit
33. An advantage of using systems flowcharts to document information about internal control instead of using
internal control
questionnaires is that systems flowcharts:
A. identify internal control weaknesses more prominently.
B. provide a visual depiction of clients' activities.
C. indicate whether controls are operating effectively.
D. reduce the need to observe clients' employees performing routine tasks.

Chapter - Chapter 08 #33

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

34. For a complex system, auditors are least likely to use which of the following when documenting their
understanding
of internal controls?
A. Narratives.
B. Internal control questionnaires.
C. Flowcharts.
D. Organisation charts.

Chapter - Chapter 08 #34

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

35. Walk-throughs usually involve all of the following audit procedures except:
A. re-performance.
B. inquiry.
C. observation.
D. inspection.

Chapter - Chapter 08 #35

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit
36. Which of the following is not a reason to assess control risk as high?
A. Internal control policies or procedures are unlikely to be effective.
B. Evaluating the effectiveness of the internal control policies or procedures would be more time consuming
than
another audit approach.
C. The auditor has assessed detection risk as high.
D. Internal control policies or procedures are unlikely to pertain to an assertion.

Chapter - Chapter 08 #36

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

37. In obtaining an understanding of the internal control policies and procedures that are relevant to audit
planning, the auditor
should perform procedures to provide sufficient knowledge of:
A. design of the relevant policies, procedures and records and their operating effectiveness.
B. design of the relevant policies, procedures and records and their relationships to assertions.
C. the complexity of the entity and the sophistication of its systems and operations.
D. design of the relevant policies, procedures and records and whether they have been placed in operation.

Chapter - Chapter 08 #37

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

38. Which of the following is not a medium that can normally be used by an auditor to record information
concerning a
client's internal control?
A. Narrative memorandum.
B. Procedures manual.
C. Flowchart.
D. Decision table.

Chapter - Chapter 08 #38

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit
39. When the auditor has assessed the level of control risk at less than high, the auditor should document:
A. the understanding of the entity's internal control elements obtained to plan the audit.
B. the conclusion and the basis for that conclusion.
C. the implications for the overall audit strategy.
D. All of the given answers are correct.

Chapter - Chapter 08 #39

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

40. Procedures directed towards obtaining evidence concerning the effectiveness of the design or operation of
an internal control
policy or procedure are referred to as:
A. analytical procedures.
B. substantive tests.
C. tests of controls.
D. confirmations.

Chapter - Chapter 08 #40

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

41. The auditor observes client employees in obtaining an understanding of the internal control in order to:
A. prepare a flowchart.
B. update information contained in the organisation and procedure manuals.
C. corroborate the information obtained during the initial phases of obtaining an understanding of the internal
control.
D. determine the extent of compliance with quality control standards.

Chapter - Chapter 08 #41

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit
42. The following are steps in the audit process:

I. prepare flowchart.
II. gather exhibits of all documents.
III. interview personnel.

The most logical sequence of steps is:

A. I, II, III.
B. I, III, II.
C. III, II, I.
D. II, I, III.

Chapter - Chapter 08 #42

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

43. The auditor's understanding of the client's internal control is documented to substantiate:
A. conformity of the accounting records with the accounting standards.
B. representation as to adherence to requirements of management.
C. compliance with the auditing standards.
D. the fairness of the financial report presentation.

Chapter - Chapter 08 #43

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

44. After the auditor has prepared a flowchart of the accounting system and control procedures surrounding
sales, and assessed
the design of the system, the auditor would perform tests of controls for all control procedures:
A. documented in the flowchart.
B. considered to be deficiencies that might allow errors to enter the accounting system.
C. considered to be strengths that the auditor plans to use as a basis for an assessed level of control risk less
than high.
D. that would aid in preventing irregularities.

Chapter - Chapter 08 #44

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit
45. Which of the following internal control features would an auditor be least likely to review?
A. Segregation of the asset-handling and record-keeping functions.
B. Company policy regarding credit and collection efforts.
C. Classification of sales and cost records by products.
D. Authorisation of additions to plant and equipment.

Chapter - Chapter 08 #45

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

46. When considering the internal control for inventory with respect to segregation of duties, an auditor would
be least likely to:
A. inspect documents.
B. make inquiries.
C. observe procedures.
D. consider policy and procedure manuals.

Chapter - Chapter 08 #46

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

47.

In the weekly computer run to prepare payroll cheques, a cheque was printed for an employee whose employment was terminated the previous
week. Which of the following controls, if properly used, would have been most effective in preventing this error or ensuring its prompt detection?

A. A control total for hours worked, prepared from time cards collected by the timekeeping department
and compared to the payroll sheets.
B. Requiring the accounting department to account for all pre-numbered cheques issued to the IT department
for the processing of the payroll.
C. The use of check digits on employee numbers.
D. The use of a header label on the payroll input sheet.

Chapter - Chapter 08 #47

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit
48. The auditor obtains evidence supporting the notion that proper segregation of duties exists by:
A. personally observing the employees who apply the control procedures.
B. reviewing job descriptions in the personnel department.
C. preparing a flowchart of duties performed by personnel.
D. performing tests to determine whether control procedures operated consistently throughout the period.

Chapter - Chapter 08 #48

Difficulty: Medium
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

49. Which of the following is essential to determine whether effective internal control policies and procedures
have been
prescribed and are being followed?
A. Developing questionnaires and checklists.
B. Understanding control policies directed towards operating efficiency.
C. Understanding the internal control and performing tests of controls.
D. Observing employee functions and making inquiries.

Chapter - Chapter 08 #49

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.5 Identify the steps in a financial report audit by which the auditor obtains an understanding of internal control and assesses control risk, and the
methods and procedures used by the auditor in each step.
Section: Considering internal control in a financial report audit

50. Which of the following input controls is a numeric value computed to provide assurance that the original
value has not been
altered in construction or transmission?
A. Hash total.
B. Parity check.
C. Encryption.
D. Check digit.

Chapter - Chapter 08 #50

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems
51. A limit test is a:
A. test to ensure that a numerical value does not exceed some predetermined value.
B. check to ensure that the value in a field falls within an allowable range of values.
C. check to ensure that the data in a field have the proper arithmetic sign.
D. check on a field to ensure that it contains either all numeric or alphabetic characters.

Chapter - Chapter 08 #51

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems

52. An IT input control is designed to ensure that:

A. machine processing is accurate.
B. only authorised personnel have access to the computer area.
C. data received for processing are properly authorised and converted to machine readable form.
D. electronic data processing has been performed as intended for the particular application.

Chapter - Chapter 08 #52

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems

53. For good internal control, which of the following functions should not be the responsibility of the treasurer's
department?
A. Data processing.
B. Handling of cash.
C. Custody of securities.
D. Establishing credit policies.

Chapter - Chapter 08 #53

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems
54. In updating a computerised accounts receivable file, which one of the following would be used as a batch
control to verify
the accuracy of the postings of cash receipts remittances?
A. The sum of the cash deposits, plus the discounts, less the sales returns.
B. The sum of the cash deposits.
C. The sum of the cash deposits, less the discounts taken by customers.
D. The sum of the cash deposits, plus the discounts taken by customers.

Chapter - Chapter 08 #54

Difficulty: Hard
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems

55.

After obtaining an initial understanding of a client's IT controls, an auditor may decide not to perform tests of controls related to the control
procedures within the IT portion of the client's internal control. Which of the following would not be a valid reason for choosing to omit tests of
controls?

A. The controls appear adequate.

B. The controls duplicate operative controls existing elsewhere in the system.
C. There appear to be major deficiencies that would preclude using the stated procedure as a basis to reduce
the assessed level.
D. The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests
of controls show the controls to be operative.

Chapter - Chapter 08 #55

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems

56. Which of the following computer documentation would an auditor most likely utilise in obtaining an
understanding of internal control?
A. Systems flowcharts.
B. Record layouts.
C. Program listings.
D. Record counts.

Chapter - Chapter 08 #56

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems
57. Which of the following situations most likely represents a weakness in IT internal control?
A. The accounts payable clerk prepares data for computer processing and enters the data into the computer.
B. The systems analyst reviews output and controls the distribution of output from the IT department.
C. The control clerk establishes control over data received by the IT department and reconciles control totals
after processing.
D. The systems programmer designs the operating and control functions of programs and participates in testing
operating systems

Chapter - Chapter 08 #57

Difficulty: Hard
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems

58. Which of the following would lessen the effectiveness of the internal control in a computer system?
A. The computer librarian maintains custody of computer program instructions and detailed program listings.
B. Computer operators have access to operator instructions and detailed program documentation.
C. The control group maintains sole custody of all computer output before distribution.
D. Computer programmers write and debug.

Chapter - Chapter 08 #58

Difficulty: Hard
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems

59. Which of the following is likely to be least important to an auditor who is reviewing the internal control of
the data processing function?
A. Ancillary program functions.
B. Disposition of source documents.
C. Operator competence.
D. Bit storage capacity.

Chapter - Chapter 08 #59

Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 8.6 Distinguish between user controls and information technology (IT) controls, between general controls and application controls and between
programmed controls and manual controls, and identify the general controls and application controls that affect the auditor’s assessment of control risk in a
computerised system.
Section: Computerised systems
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 But thou, when flowing cups in triumph ride,
And the lov’d nymph is seated by thy side;
Invoke the God, and all the mighty pow’rs,
That wine may not defraud thy genial hours.
Then in ambiguous words thy suit prefer;
Which she may know were all addrest to her.

Practice all the variations conceivable in winning your

designated conquest, Ovid advises recurrently. Your wit and suavity
will prevail: far more, in fact, than artificial aids, such as philtres.
Philtres, Ovid asserts from the richness of his erotic experience, are
futile in the contests of love:
Pallid philtres given to girls were of no avail. Philtres harm the mind
and produce an impact of madness.
He enumerates many items that were popularly reputed to
possess aphrodisiac properties. But you should shun them, he
reiterates, for their effect is minimal. Hippomanes, the excrescence
on a new-born colt, is ineffectual: similarly with the traditional magic
herbs purchased furtively from some wizened old hag. Reject,
equally, formulas for exorcism and similar enchantments. The best
love philtre, in short, is the lover’s own passion. Even the ancient
enchantress Circe, whom Homer describes so vividly, could not, by
the aid of her occult devices, prevent the unfaithfulness of Ulysses:
nor could the tumultuous Medea, practiced in the lore of the
sorceress, combat the waywardness of Jason.
It is true, the poet acknowledges, that in the popular mind
many objects, grasses, roots are associated with the virtues of the
love potion: but erroneously so, he adds. He lists the items as
follows:
 Some teach that herbs will efficacious prove,
But in my judgment such things poison love.
Pepper with biting nettle-seed they bruise,
With yellow pellitory wine infuse.
Venus with such as this no love compels,
Who on the shady hill of Eryx dwells.
Eat the white shallots sent from Megara
Or garden herbs that aphrodisiac are,
Or eggs, or honey on Hymettus flowing,
Or nuts upon the sharp-leaved pine-trees growing.

Morality, especially sexual morality, descended to its most

degenerative nadir in the period of the Roman Empire. The poets
and satirists, the historians and the moralists all uniformly fulminate
against the profligacies of Roman matrons, particularly in the upper
social levels and in the court circles, and blast and condemn the
utter licentiousness, lewdness, and abandonment of all restraints.
Seneca the philosopher asserts:
Anything assailed by countless desires is insecure. And the young
and even more mature matrons, descendants of distinguished figures in
the tumultuous sequence of Roman history, were exposed to every kind
of inducement to laxity, every urgent temptation, domestically, publicly,
and politically. There was a vogue of indiscriminate flirtation, highly
skilled, ingeniously practiced, that led into violent passion and into
adultery, into incest and multiple perversions. Lust became the primary
satisfaction, and its consummation was the most common, the most
clamant factor in the social frame.
Even the earlier days of the Roman Republic were, as the poet
Horace declares—and he was the Augustan Poet Laureate—‘rich in
sin.’ Propertius too confirms this view, and goes one step further.
The sea, he suggests, will be dried up and the stars torn from
heaven before women reform their immoral ways.
The entire nation, rich and prosperous, masters of the universe,
overwhelmed and sated with exotic luxuries, attended, for their
every whim, by hordes of slaves, had lost all human modesty, all
human virtues. Yet all was not entirely lost, for voices cried out,
however feebly and helplessly, in the midst of their successions of
wantonness and orgies.
The poet Ovid wryly says:
Only those women are chaste who are unsolicited, and a man who is
enraged at his wife’s amours is merely a boor.
Seneca says again, in respect of married women: A woman who
is content to have two lovers only is a paragon.
For adultery and divorce were the usual recreations of many
Roman matrons in Imperial times. Marriage itself was often a mere
formality, and it implied no loyalties, no honor. Some women,
declares Seneca, counted the years not by the consuls, but by the
number of husbands they had.
And the Church Father, Tertullian, added later, in the same vein:
Women marry, only to divorce. Ovid himself, the archpoet of love,
was married three times. Caesar had four wives in succession. Mark
Antony also had four. Sulla the statesman and Pompey each had five
wives. Pliny the Younger had three wives. Martial the epigrammatist
mentions a certain Phileros who had seven wives.
Women were no better, no less restless. Tullia, Cicero’s
daughter, had three husbands. The Emperor Nero was the third
husband of Poppaea, and the fifth of Messalina. The poet Martial
refers to a woman who had eight husbands, and to another who was
suspected of murdering her seven husbands, one after the other.
Every passion, every illicit amour, was a provocation to the
Roman women. They had intrigues with their slaves, with actors and
pantomimists, with jockeys, charioteers, gladiators, and flute-
players.
Roman temples were rendez-vous, and prostitution and adultery
were practiced among the altars and in the cells that were heavy
with incense. In a striking passage, Tertullian personifies Idolatry,
who confesses: My sacred groves of pilgrimage, my mountains and
springs, my city temples, all know how I corrupt chastity.
Astrological and magic techniques contributed to the already
degenerate Romans of the Empire. Old hags practiced procuring and
other dubious trades. They prepared drugs and potions and salves
for beauty and passion and poisoning. In time, these practices
assumed a mysterious aura. They absorbed the secret cults of the
Nile and the Ganges and the Euphrates. Some of the practitioners
were actually reputable, dignified, eagerly sought after by women.
Lucian describes a certain Alexander of Abonuteichos—stately, with
well-trimmed beard, penetrating look, modulated voice. He wore a
wig of flowing locks. He was dressed in a white and purple tunic,
and a white cloak, and in his hand he carried a scythe.
 CHAPTER IV
ORIENT

Ancient Hindu literature treats in startling detail every

conceivable aspect of erotic manifestations. There are guides and
manuals and elaborate treatises and monographs devoted to
particular topics: to coital procedures, to male and female
characteristics and tendencies, to strange stimuli, and to amatory
potions and philtres. Of all these manuals possibly the Kama Sutra of
Vatsyayana Malanaga, who is presumed to belong in the fourth
century A.D., is the best known. It is, in fact, the most widely
disseminated treatise on all phases of erotic practices.
The Kama Sutra furnishes specific information on the techniques
of sexual relationships, the virtues and defects of women, the
degrees of sensuality among both men and women, the criteria of
beauty and attractiveness, the most effective devices in the matter
of dress and hair arrangement, foods and cosmetics, perfumes, and
the symbolic language of love.
It also stresses potions, their component elements, their
preparation, and the type of philtres that are most favorable to the
erotic sensibilities.
The Hindu manuals also make special classifications of women
according to the degree and durability of their erotic sensations,
their physical appearance, and the osphresiological conditions arising
from the pudenda muliebria. Nothing is secretive, nothing is taboo.
The primary and universal activity, it is assumed, necessitates wide
and deep and exact and revelatory knowledge, so that the man or
woman may function to the fullest and most complete extent.
 The male is also subjected to analysis, in an amatory direction,
according to physiological and erotic categories. The most personal,
the most intimate, the most normally cryptic and unspoken matters
are subjected to forthright description and comment. For example,
one subject discussed with the utmost candor is the intensity of the
male erotic potential and his general reactions to sexual conjugation.
Embraces and their varieties of erotic significance, postures and
degrees of proximity and physiological contiguity come under
observation and exposition. Especially the thirteen types of kissing,
each in its own way symptomatic of the intensity of the passion. The
art of kissing was itself so important in both ancient classical and
Asiatic eroticism that, in the Middle Ages, it reached a literary climax.
Johannes Secundus, a Dutch scholar, wrote a passionate amatory
sequence of Latin poems entitled Basia, Kisses, in which he
exceeded the lyrical surge and sway and the pulsating exultation of
the Roman poet Catullus.

In the course of his surgical and medical experiences in various

countries, notably in the Orient, Dr. Jacobus X, the French army
surgeon who is the author of a voluminous corpus of anthropological
matter entitled Untrodden Fields of Anthropology (2 volumes. Paris:
Published by Charles Carrington: 2nd. edition, 1898), the author
gathered a great deal of unique and miscellaneous and little known
information on sexual practices. In discussing potions, he dwells on
cubeb pepper, a popular item in the love philtres of the East.
A drink in which the leaves of cubeb pepper have been steeped,
according to Dr. Jacobus, produces pronounced genital excitation.

The Arabs were astoundingly prolific in producing manuals on

erotic themes, ranging over the entire field of sexual practices,
normal and perverted, to which man is physiologically bound.
The attitude adopted in such handbooks, however, is free from
the contrived prurient or lascivious tone that might possibly have
been expected, particularly in relation to occidental erotic literature.
There is apparent, on the contrary, a certain reverential humility, as
of one who treats a sacred subject for which supreme gratitude is to
be accorded to the ultimate and beneficent Maker. In this sense,
therefore, erotic matters have inherently a sanctity that is
acknowledged by the Arab writers again and again. As in the case of
the Sheikh Nefzawi’s The Perfumed Garden. Or in the amorous
episodes that pervade the corpus of tales of the Arabian Nights. Or
in the Book of Exposition in the Science of Coition, attributed to a
certain theologian and historian named Jalal al-Din al-Siyuti. Many
Arab erotic treatises actually introduce the subject with a devout
invocation to Allah as the creator and dispenser of such beatific and
voluptuous pleasures as are detailed in the text.

In one specific instance the Sheikh Nefzawi, after describing a

preparation for correcting amatory impairment, adds: This
preparation will make the weakness disappear and effect a cure,
with the permission of God the Highest.

A Chinese amatory concoction, whose base was opium, was

known as affion. Reputedly, it had decided erotic effects: which,
however, were of an intensely violent nature accompanied by
flagrant brutality. The fact of opium as a major ingredient, however,
was evidently an inducement to its use.

Often small creatures, insects, reptiles, formed the base of

amatory philtres. In Africa, for example, the amphibious animal that
belonged to the lizard species and was named lacerta scincus was
anciently ground into powder and taken as a beverage.
This concoction was considered an aphrodisiac of remarkable
potency.

A cogently recommended prescription in the famous Hindu

manual, the Ananga-Ranga, consists of the juice of the plant bhuya-
Kokali, dried in the sun, and mixed with ghee or clarified butter,
honey, and candied sugar. This potion, it is urged, is taken with great
pleasurable anticipation.

In Arabia, a highly recommended beverage, designed to

strengthen and maintain amatory energy, is camel’s milk in which
honey has been poured. The prescription requires consecutive and
regular application.
Identical in intent, and somewhat similar in ingredients, is a kind
of broth prescribed by the Sheikh Nefzawi, the erotologist. It
consists of onion juices, together with purified honey. This mixture is
heated until only the consistency of the honey remains. Then it is
cooled, water is added, and finally pounded chick-peas. To be taken
in a small dose, advises Nefzawi, during cold spells of weather, and
before retiring to bed, and for one day only. The result, he promises,
will be startlingly successful.

A Turkish recipe recommends olibanum, which is frankincense,

mixed with rose water, along with camphor, myrrh, and musk, all
pounded and fricated together. The resultant mixture is sealed
hermetically in a glass. Then it is left for a day or two in the sun.
Now the preparation is ready for use: as a spray over the hands in
washing, or on the body, or on the clothing, with consequent
impacts on the person and on the erotogenic areas.

In the Orient, honey normally and regularly takes the place

occupied by sugar in Western countries. Hence honey is a common
ingredient in many foods, pastries and drinks. Basically, it appears
repeatedly in prescriptions designed as love-potions. It is, to take an
instance, frequently mentioned by Avicenna, the eleventh century
Arab philosopher, physician, and libertine, as well as by the
erotologist the Sheikh Nefzawi. Honey, compounded with pepper, or
with ginger, or with cubebs, in various proportions and variously
formed into a consistent brew, is a standard recipe in the amatory
pharmacopoeia of the East.

Indian manuals on erotology contain many directions,

suggestions, and specific prescriptions relative to the increase of
masculine potency. Some of these prescriptions advise rare or
unobtainable herbs. Others are hazardous, and may occasion
dangerous reactions. Some are merely humorously and naively
fantastic and impossible or futile of realization: while occasional
recommendations may be warranted and may have some amatory
validity.
A drink consisting of milk, with sugar added and the root of the
uchchata plant, piper chaba, which is a species of pepper, and
liquorice reputedly has strong support as an energizing agent.
Another milk concoction contains seeds of long pepper, seeds of
sanseviera roxburghiana, and the hedysarum gangeticum plant,
pounded together.
Still another recipe advocates milk and sugar, in which the
testes of a ram or goat have been boiled.

An Indian excitant, reputedly effective, is a kind of liquid paste

consisting of roots of the trapa bispinosa plant, tuscan jasmine, the
kasurika plant, liquorice, and kshirakapoli. All these ingredients, most
of them indigenous to India, are crushed together and the
conglomerate powder is put into a mixture of milk, sugar, and
clarified butter, that is, ghee. The entire concoction is then slowly
boiled. This is considered a potent amatory beverage, and is so
recommended in the manuals.

Ghee is commonly used in Indian culinary practice. It is also a

frequent ingredient in potions and compounds that are directed
toward genital excitations. A reputedly forceful agent of this sort is
the following recipe, in which ghee appears. Sesame seeds are
soaked with sparrows’ eggs: then boiled in milk, to which ghee and
sugar, the fruit of the trapa bispinosa plant and the kasurika plant,
as well as beans and wheat flour, have been added.

Sparrows’ eggs and rice, boiled in milk with an admixture of

honey and ghee, provide what is considered an effective amatory
stimulant.
A concoction of milk, honey, ghee, liquorice, sugar, and the juice
of the fennel plant is considered a provocative beverage.

Boiled ghee itself, taken as a morning drink in spring time, is

believed, in Hindu erotology, to form a positive excitant for amorous
practices.

Certain oriental plants that have special erotic virtues are

mentioned frequently in Hindu amatory treatises. Among such plants
are: the shvadaustra plant, asparagus racemosus, the guduchi plant,
liquorice, long pepper, and the premna spinosa. These are often
used in compounds to form a potion.

Among the diversified prescriptions, compounds, and philtres

contained in the Ananga-Ranga or in similar erotic manuals
mentioned in this survey, not a few are merely innocuous in action
by virtue of their innocuous ingredients. Others are merely
ineffective, while still others may be decidedly fraught with hazards
and dangers in their reactions. All potions and amatory concoctions,
therefore, either alluded to or described in greater detail in this
present conspectus, are treated from an academic or historical or
solely informative viewpoint, not as ad hoc specifics for any
physiologically amatory condition whatever.

The Ananga-Ranga usually includes, among amatory items that

form energizing concoctions, plants, roots, blossoms, flowers that
are indigenous to India. Many of these plants have their modern
botanical designations in Latin terminology, while others still remain
unidentifiable or extremely rare.
Kuili powder, lechi, kanta-gokhru, kakri, and laghushatavari,
compounded as a mixture in milk, will, it is asserted, create manifest
physiological vigor.

An amatory drink concocted in the East is thus compounded:

Pith of the moh tree, well pounded and mixed with cow’s milk. It
constitutes a highly strengthening potion.

Among wealthy Chinese, lavish dining includes a special broth or

soup. This soup is particularly favored for its energizing and
provocative excitation. The soup is prepared from the nests of sea-
swallows, highly spiced. These nests are built from edible sea-
weeds, to which cling fish—spawn particles rich in phosphorus. As
an erotic beverage, the soup is reputed to be extremely efficacious.

Among Chinese in low economic levels, nuoc-man is used as a

love stimulant. It is an extraction of decomposed fish, prepared like
cod-liver oil.

The leaves of cubeb pepper, in an infusion, are considered in

Chinese erotology to produce marked amatory tendencies.

A very popular pill, whose composition, however, is not revealed

to the reader, appears again and again in the long picaresque, erotic
Chinese novel entitled Chin P’ing Mei. One of the characters, a
monk, recommends to the adventurous hero that a certain pill, to be
taken in a drop of spirits, has remarkable potency, which is specified
numerically and in the degree of its voluptuousness. The erotic
effects, in fact, are described by the monk in verse. The pill, yellow
in hue, and ovoid in shape, is of the utmost efficacy, over a long
expanse of days, the masculine vigor, described generously and
enticingly, increasing with each successive day and each amatory
encounter.

From a genital gland of the musk-deer and also of a species of

goat that thrives in Tartary, a bitter, volatile substance is extracted,
that is termed musk. In the Orient, notably in Tibet and in Iran,
musk has been in use, in culinary preparations, for its assumed
erotic virtues.
Musk, in fact, is pervasively associated with amatory sensations.
To the ideal woman, according to Hindu erotology, whose
pulchritude and appeal are beyond criticism, clings the aroma of
musk, elusive, tantalizing.
Musk has long been involved in erotic practices, and its virtue in
this direction has been repeatedly emphasized in amatory manuals,
particularly among the Arabs. Even in tales and legends, in poetry
and in chronicles, the perfume of musk and its marked allure play no
small part in the creation of romantic episodes.
The tradition of musk as an amatory agent, arousing mental
and sensual erotic images and inclinations, lingers on into
contemporary times. In a popular mystery tale, The Return of Dr. Fu-
Manchu, by Sax Rohmer, the plot centres around a sinister, super-
intelligent Oriental operator named Dr. Fu-Manchu. One of his
hirelings is the woman called Kâramanèh. Her nearness is sensed by
the narrator, a certain Dr. Petrie. He detects the perfume, which ‘like
a breath of musk, spoke of the Orient.’ It seemed to intoxicate the
narrator, disturbing his rational faculties, suggesting the beauty of
the villainous Kâramanèh.

In the inexhaustible richness of world literature, in every

country and in every century, there are texts, memoirs, guides,
novels, dramas, poetry, sagas and legends that are devoted largely,
occasionally exclusively, to the amatory theme: from the Dialogues
of Luisa Sigea to Pietro Aretino’s lascivious sonnets, from the
amatory epistles of Alciphron to the lush and fantastic orgiastic
extravagances of the Marquis de Sade.
Among all this heterogeneous variety of treatment, viewpoint,
and exposition, there is the almost universally accepted standard
text, originally produced in Sanskrit by Vatsyayana, of the Kama
Sutra, the Apothegms on Love, the essence of amatory science, the
distillations of erotic precepts.

A certain plant named Pellitory of Spain, and, in Latin

terminology, Anacyclus Pyrethrum, has a traditionally credited
amatory quality. The plant is so considered in Arab erotological
literature.

The Orient, knowledgeable in the virtues and characteristics of

numberless extracts and distillations, unguents and lotions,
considered ambergris, as a perfume, to be endowed with restorative,
life-preserving properties. Anciently, among the Persians, there was
a tonic composed of precious stones—pearls, and rubies, and gold,
and powdered ambergris, producing a pastille that was eaten with
anticipatory amatory prospects.
In modern times, too, in the East, coffee is often drunk in which
a touch of ambergris has been intruded.
Very anciently, ambergris had reputedly amazing qualities, that
would produce, temporarily, a state of rejuvenescence in aged
suppliants.

Almonds belong to the Orient. Their fragrance is entwined in

Oriental poetry, in Oriental legend, and in Oriental modes of living. It
is therefore not surprising that the almond, variously prepared,
whether powdered, or reduced to an oil, is associated with
invigorating tonics. The Perfumed Garden, the erotic handbook
written by the Arab erotologist the Sheikh Nefzawi, describes a
number of preparations in which the base is almond.
 He recommends the eating of some twenty almonds, with a
glassful of honey, and one hundred pine-tree grains, just before
retiring to bed. As an alternate, there is chicken broth, with cream,
yolk of eggs, and powdered almonds.

In Eastern Asia there has always been, for untold ages, an

awareness of the stimulating effects of certain foods. So, among the
Annamites, the chief food was fish, which, according to certain
anthropological studies and investigations, gives an appreciably
lascivious tendency to this people.
Among other foods, they are addicted to garlic, which they
consume in large quantities, ginger, and onion, all of which have
aphrodisiac properties.

There are other erotogenic means, contrivances and

manipulative devices, mentioned in Hindu manuals, that are
designed for ithyphallic inducements.

The Orient has always been a rich source for erotic material.
Formal manuals, anthologies, poetry all stress amatory concepts,
erotic situations, amorous encounters. In 1907 the Mercure de
France published an Anthologie de L’Amour Asiatique, by a certain
Thalasso. It ranges over many countries of the Asiatic continent,
describing the traits and temperaments of the women of these
countries from an amatory viewpoint. The author quotes a Georgian
popular song, that contains the essence of the anthology. It is that
the purpose of every man, every husband, should be to devise
varying amatory pleasures. He should know how to renew the
enjoyments of Aphrodite. He should be skilled in avoiding monotony
and satiety. Every woman of every country has her own peculiarities,
her own coyness, her own aggressiveness. The women of Egypt, he
says, are promiscuous, though beautiful. All the coquettish arts are
known to Persian women. The Abyssinians are slim and well-formed
and appealing in looks. The women of the Hedjaz are apart; they
maintain their honor and their modesty, and there are no harlots
among them. In Constantinople all the women, in pulchritude,
resemble Venus, but they are of varying degrees of chastity.
Circassian women are like the moon. Georgian women are very
tender-hearted, and persistent pleas will win the day with them.

The Orient is always prepared to experiment with strange

objects, unique devices, complicated contraptions, protracted and
difficult treatments, all for the ultimate purpose of recovering the
libido, or protracting the amatory span, or maintaining full and
effectual vigor.
Take, for instance, a man’s molar tooth: and the bone of a
lapwing’s left wing. Place in a purse, under the woman’s pillow. Tell
her of your action. The result, presumably by means of the implied
sympathetic magic, will be very favorable.

A plant belonging in the satyrion species, called Orchis Morio,

that is native to the South East of Europe, particularly in the area
near Istanbul, is used in Turkey as an excitant.

The juice of the roots of the mandayantaka plant, the clitoria

ternateea, the anjanika plant, the shlakshnaparni plant and the
yellow amaranth, compounded into a lotion, constituted an Oriental
invigorating recipe.

Among the Japanese, a root highly esteemed for its amatory

potential is ninjin, which has properties analogous to those of the
mandrake.

The Chinese are fond of a sauce called nuoc-man. Spiced with

garlic and pimento, this fish extract, similar to the Roman garum, is
treated as a stimulant, containing, as it does, genesiac elements:
salt and phosphorus.
 As the West inherited and absorbed many cultural phases,
views, concepts, practices, mores from the East, it likewise acquired
some of the amatory and medicinal knowledge relating to electuaries
and healing methods, herbs and plants that might be contributory to
health and well-being, and, as an antique encyclopedic work
suggests, an exciter to venery. Thus Zacutus Lusitanus, Zacutus the
Portuguese, a medieval physician, author of a medical text entitled
Praxis Medica Admiranda, enumerates the ingredients of an amatory
preparation. The composition is as follows: Musk and ambergris,
pterocarpus santalinus, both red and yellow, calamus aromaticus,
cinnamon, bole Tuccinum, galanga, aloes-wood, rhubarb, absinthe,
Indian myrobalon: all pounded together.

The most remarkable literary erotic production of China may

reasonably be considered to be the picaresque novel Chin P’ing Mei,
the adventurous history of Hsi Men and his six wives. It has been
styled the Chinese Decameron, but it transcends the scope, the
contents, the variousness of incident and characterization and sense
of vivid reality manifested in Boccaccio’s Decameron. The Chinese
tale is full of a variety of scenes and episodes, in the manner of the
European large-scaled, spacious novel. It is also permeated by a
tone of ribaldry, a vein of salacious eroticism, and a large number of
episodes describing amatory experiences. One particular scene deals
with a species of pill, the composition of which is not revealed, that
has unique functional effects.

In China erotic perversions were as numerous as in ancient

Rome. The cinaedus, the Gito who is prominent in Petronius’
Satyricon, is termed in China amasi. Dr. Jacobus X, the French
anthropologist, has a great deal to say on this subject.

The Islamic concept of erotic practice is associated with

devoutness. It implies the transmission to man of the divine creative
force. Thus the erotic never becomes lewd or lascivious or prurient
for the mere purpose of lubricity. The Koran counsels physiological
intimacy as a sacred function, an ordained and enjoined rite. Omar
Haleby ibn Othman, the Arab erotologist, likewise chants the erotic
act as an expression, a manifestation derived from sacred sources.
The erotic consummation has lost its fleshly, earthy connotation. It
has assumed a venerable and venerated sanctity.

In the ancient Orient and even in much later ages, the phallus
was an object of veneration not in a prurient or lustful sense, but as
the source of procreation, the emblem of maternity. For sterility was
the major, the primary curse. Hence any means might be exercised
to counteract this catastrophic condition, this mark of divine disfavor,
this racial blight. Hence too among certain ethnic communities as
well as in Biblical literature the stranger, or the occasional traveler, or
the concubine, was offered conjugal status, for the sole purpose of
effecting generation.
Horror of sterility drove women to ceaseless supplications, to
priapic invocations, to priapic contacts, to secret devices, and to
magic aid. In the East, there was the belief that to walk over certain
stones was a remedy for such sterility. In Madagascar a stone was
held in reverence as promoting both agricultural and human fertility.
In obscure regions of the Pyrenees Mountains, as well as in France,
similar stones were believed conducive to amatory excitation and
also to fertility. And these stones were merely worn and weather-
beaten vestiges of the original phallic shapes or other analogous
forms.
In India, too, the lingam and the yoni were pervasively revered
throughout the continent. There were temples lined with hundreds
of lingams, garlanded with flowers, anointed with ghee in continuous
adoration.

A mixture of rose water, powdered almonds, and sugar is an old

Arab drink that was commonly considered to correct incapacity. So
too with a mixture, cooked together, of cloves, ginger, nuts, wild
lavender, and nutmeg.

The Koran contains prescriptions that govern the daily life,

material and spiritual, of Moslems. For amatory purposes, which in
themselves imply a sacred function, certain perfumes are
recommended as stimulants. Musk is most frequently mentioned and
used. Also camphor, essence of rose, olibanum, and cascarilla.

The erotic theme in general is always associated, in Arab texts,

with reverence and sanctity, never with prurience. The Arab
erotologist Omar Haleby asserts that the Prophet himself advised
recourse to invocations in the case of physiological incapacity.
The erotic consummation, repeats Omar Haleby, must be
considered as an act inspired by the divinity. It is the why and the
wherefore of the entire cosmos, the divine law of the conservation of
the human species.

To promote physiological vigor, Moslem tradition recommends

frequent cold ablutions. Nourishment also holds an important
position, and specific suggestions of food are made. Fish caught in
the sea are helpful. Also: lentils and truffles, mutton boiled in fennel,
cumin, and anise: eggs, especially the yolk, and saffron. Dried dates
have a value in this respect, as well as honey and pigeon’s blood.
Effective electuaries may be compounded with these ingredients.

An old Oriental manual, putatively basing many of its assertions

on the secrets of the Kabbala, classifies various types of love: Lust
and passion and the rarer, ultimate, absolute spiritual love. Amatory
emotions are enumerated and guidance is offered in several
directions. Women are placed in various categories, according to
their physical traits, their personal attractions, their sensibilities.
 As a general counsel of perfection, particularly for celibates,
corporeal hygiene is enjoined at all times. The routine of Nature
itself, it is suggested, is an exemplary mentor, involving alternations
of rest and work in due moderation. In the matter of consumption of
food, too, restraint is advised. Food should be taken in silence,
slowly, and while facing the East. Adherence to such prescriptions, it
is stressed, will produce a corporeal and spiritual balance free from
violent entanglements.
In the case of the woman, there are thirty-two points that, in
their totality, produce perfection and beauty for the allurement of
men. These points include whiteness of skin, dark hair, pink tongue,
small ears, and moderate height.
Other Oriental handbooks elaborate, on the other hand, on all
the possible permutations conducive to amatory consummations.
These almost exclusively follow Hindu, Arab, and Turkish tradition.
 CHAPTER V
INDIA

India is a spacious land of astounding contrasts and variations.

It is a land of mystery and mysticism, and at the same time it
investigates reality with infinite patience. It is a land of diversified,
age-old cultures, and its ancient university at Taxila in the Punjab
ante-dated the Hellenic Academy and Aristotle’s Lyceum by long
centuries. Yet it has had and still has illiterate villages, where
legends and sagas of antique doings are still transmitted orally. It is
a continent of abundant wealth, and its maharajas and princelings
and emperors have been resplendent in golden raiment, exultant in
their treasure houses where lakhs of rupees lie heaped alongside
rubies and emeralds, diamonds and pearls, and a dozen other
varieties of precious stones, almost beyond human reckoning and
evaluation. Yet, within this very century, children have stood at
lonely wayside stations, from Bombay to Rawalpindi, in the Punjab
and in Bengal, in the North West Frontier and in Madras Presidency,
clamoring for roti and pani, bread and water. It is a land of lavish
fertility, and a land of recurrent famine and devastation. A land of
hieratic formalities and a land of innovation.
India is a country of artistic achievements of the highest order,
of profound philosophical speculation, of monumental poetic and
literary production. It is dedicated to things of the spirit, yet its Kali
craves blood. It clings adhesively to remote traditions, to ethnic and
religious mores, to indurated social ways. Yet it forges ahead, eager
to maintain itself in the forefront of industrial expansion. It maintains
old domestic and communal demarcations and rigidities, yet it
welcomes the novelties, the mutations of this restless age. It is
dedicated to intellectual, cosmological meditation, yet it probes into
sexual manners, into the characteristics of lust and passion, and all
the secretive unspoken intimacies of carnality. It has practically
made a monopoly of texts and treatises on the subject of love and
all its darker and more intricate and subtle manifestations. It is a
country that has produced, in this field, six of the major manuals,
poetic eulogies or expositions, dealing with the forms and practices
of Aphrodite Pandemos.
The Ratirahasya, variously called the Koka Shastra, was the
work of the poet Kukkoka. It consists of some eight hundred verses
on love techniques.
The Ananga-Ranga, also called Kamaledhiplava, was written by
the poet Kullianmull, and belongs in the fifteenth or sixteenth
century A.D. The contents describe factually and realistically the
physical characteristics of various types of women, their deportment,
dress, facial and bodily traits, their amatory responsiveness, together
with certain principles that establish objective amatory criteria.
The Rasmanjari was the work of the poet Bhanudatta. It
classifies men and women according to personal behavior, age,
physical type.
The Smara Pradipa, consisting of some four hundred verses,
expounds amatory laws or tendencies. It was the work of the poet
Gunakara.
The Ratimanjari is a brief poetic exposition on love, whose
author was the poet Jayadeva.
The Panchasakya is considerably longer, and is divided into five
Arrows. The author was Jyotirisha.
Woman, in these treatises and poetic elaborations and
expositions, is the central theme, and her physical traits, ideally
considered, and the elements that, cumulatively, constitute her
dominant attraction, are minutely and imaginatively depicted: the
texture of the skin, the shape of the moon face, the coloring of the
hair, the brightness of eye are measured and defined in relation to
cosmic phenomena, to flowers, to the lotus, to the mustard blossom,
to the lily and the fawn, and, above all, her devoutness is stressed,
and her impassioned worship of the Hindu pantheon, the totality of
the deities.
The Kama Sutra is an extended exposition of love and its
procedures and manipulations, in some 1200 verses divided into
sections in which various aspects and techniques in amatory mores
are treated.
And, like The Perfumed Garden and similar Oriental excursions
into sexual activities, it diffuses an aura of religiosity, a solemn sense
of reverence, a divine acknowledgment. The tone is frank without
prurience: the elaborate classifications and injunctions are minute
and lucid without introducing an undercurrent, however unobtrusive,
of deliberate and gross scurrilities. It is not libidinous, then, in intent,
for the author himself, a profoundly contemplative religious devotee,
adumbrated his work, not as a salacious and lewd inducement to
debauchery, but as an exposition of the physiological man who,
while making concessions in conformity with certain established
amatory principles, may yet transcend his carnal desires and, instead
of being enslaved by his erotic lusts, may become master of them
and use them under due control, but never without restraint and a
kind of Hellenic and Aristotelian moderation, a physiological aurea
mediocritas.
The floruit of the author of the Kama Sutra has not been
determined definitively. It has been variously assigned between the
first and the sixth century A.D.
The entire work is pervaded by the three Hindu concepts of
Dharma, goodness or virtue, in the Greek sense, Artha, which is
wealth, and Kama, sensual pleasure.
The range of topics covers normal and abnormal conditions and
practices: wedded love and fellatio, public harlotry and transvestism,
courtship and the frenzies of passion, the behavior of wives during a
husband’s absence, the artifices of feminine conquest, osculation
and amatory permutations, the employment of an intermediary, the
ways of the courtesan, and, finally, personal adornment, tonic
medicines, methods of exciting desire.
In respect of the latter, there are various recipes involving oils,
unguents, and juices. One unguent that has amatory appeal is
composed of tabernamontana coronaria, costus speciosus, and
flacourtia cataphracta.
Another aid is oil of hogweed, echites putrescens, the sarina
plant, yellow amaranth, and leaf of nymphae. This salve is applied to
the body.
Let the man eat the powder of the nelumbrium speciosum, the
blue lotus, the mesna roxburghii, together with clarified butter, which
is ghee, and honey.
The bone of a peacock, or of a hyena, covered with gold and
fastened on the right hand, has an exciting effect.
Similarly with a bead made from the seed of the jujube or a
conch shell, that is enchanted by magic spells and then fastened on
the hand.
A mixture of powders of white thorn apple, black pepper, long
pepper, and honey is reputedly a means of female subjugation.
So with an ointment made of the emblica myrabolens plant.
A drink of milk and sugar, the pipar chaba, liquorice, and the
root of the uchchata plant is an invigorating agent.
A liquid consisting of milk mixed with juice of the kuili plant, the
hedysarum gangeticum, and the kshirika plant is likewise a
stimulant.
A drink of a paste consisting of asparagus racemosus, the
guduchi plant, the shvadaushtra plant, long pepper, liquorice: boiled
in milk, ghee, and honey, and taken in the spring time.
A man who plays on a reed pipe smeared with juices of the
bahupadika plant the costus arabicus, the euphorbia antiquorum, the
tabernamontana coronaria, the pinus deodora, the kantaka plant,
and the vajfa plant will effect female subjugation.
 A camel bone, dipped into the juice of the eclipta prostata, then
burned, and pigment from the ashes placed in a box made of camel
bone, and applied to the eyelashes with a camel bone pencil are also
a means of subjugation.
A drink of boiled clarified butter, in the morning, in the spring
time, is equally effective.
A drink of asparagus racemosus and the shvadaushtra plant,
with pounded fruit of premna spinosa, in water.
A drink composed as follows: The covering of sesame seeds,
soaked in sparrows’ eggs: boiled in milk, with ghee and sugar, with
fruit of the trapa bispinosa and the kasuriki plant: with the addition
of flour of beans and wheat.
Vigor is increased by a brew consisting of rice, with sparrows’
eggs: boiled in milk, together with honey and ghee.
The Kama Sutra suggests that the means of arousing vigor may
also be learned from medicine, from the Vedas, and from adepts in
Magic. Nothing that may be injurious in its effects, however, should
be employed, only such means as are holy and recognized as good.

Other stimulants that are known to the Hindu manuals of

erotology include the following:
The anvalli nut is stripped of its outer shell. The juice is then
extracted. It is dried in the sun and subsequently mixed with
powdered anvalli nut. The paste is eaten with ghee, honey, and
candied sugar.

A compound of hog plum, eugenia jambreana, and flowers of

the nauclia cadamba. These items are all indigenous to India, as are
so many of the ingredients mentioned in the Indian treatises. In
many cases, however, the plants and fruits, herbs and extracts are
not unknown and are available in the Occident.
To gain amatory acquiescence and supremacy over the person
desired, the following Hindu preparation is recommended: A few
pieces of arris root are mixed with mango oil. They are then placed
in an aperture in the trunk of the sisu tree. The pieces are left thus
for some six months, at which time an ointment is compounded,
reputedly effective in a genital sense.

The lotus, jasmine, and the asoka plant are in the opinion of
Hindu erotologists provocative of venery. With respect to the lotus,
this plant is associated with the ideal feminine personality, supreme
pulchritude and perfection symbolized by the Lotus Woman.
Hemp contains elements productive of sexual stimuli. In Hindu
erotology, the leaves and seeds of the plant are chewed in this
expectation. On occasion, the seeds are mixed with other
ingredients: ambergris, sugar, and musk: all of which are credibly of
aphrodisiac quality.
An infusion of hemp leaves and seed capsules is drunk as a
liquor.
An extract of hemp, much used in India, is charas, which is both
smoked and eaten. Botanically, hemp is the plant Cannabis Indica,
from which are produced over 150 drug preparations.

An Indian plant named bhuya—kokali and, in botanical

terminology, solanum Jacquini, is credited with erotic properties. The
juice is extracted and dried in the sun. This is then mixed with ghee,
candied sugar, and honey, and taken as a potion.

Calamint, an aromatic herb, was used in India as an amatory

excitant.

Chutney, a characteristically Indian relish, is compounded of

fruits, herbs, and seasonings. Apart from its culinary use, chutney is
considered a sensual stimulant.
 Erotic ingenuities have devised variations in physiological
relations. The Arab erotologist the Sheikh Nefzawi, in his The
Perfumed Garden, alludes to this ingenuity in the case of Indian
practices, where twenty-nine possible forms of intimacy were in
vogue.

An eye-salve called collyrium was known among the Romans as,

apart from its ophthalmological virtue, a sexual aid. Collyrium was so
considered in India too, where it was also credited with possessing
magic qualities that were applicable to erotic manifestations.

Macabre concoctions have been the stock in trade of the

dispensers of philtres and excitants in all ages among all races. A
prescription that is urged in Hindu erotological literature runs as
follows: A compound consisting of flowers thrown on a corpse that is
being carried to a burning ghat for disposal: along with a mixture
compounded of the powdered bones of the peacock and of the
jiwanjiva bird, and the leaf of the plant vatodbhranta. A genital
application promises, in the opinion of the Hindu manuals, marked
physiological vigor.

Many Oriental treatises on erotology deal with the physiological

characteristics of men and women, temperamental differences,
erotic postures in multiple varieties, and recommendations regarding
local inguinal applications. The topic of potions as such is far less
extensively treated, largely for the reason that the love-potion,
innocuous and effectual, is actually rare. Yet each manual is hopeful
and anticipatory in this respect.
The Ananga-Ranga, of which a French translation appeared in
Paris in 1920, in the Bibliothèque des Curieux, was originally
composed in Sanskrit in the sixteenth century by the poet
Kalyanamalla. It covers cosmetic hints and amatory devices, hygienic
suggestions, periapts and incantations designed to attract and retain
affection. It discusses the four major types of women, their personal
characteristics, the hours and days most propitious for intimacy.
There are tables and statistics that go into minute detail on these
points. There is a table classifying and differentiating the seats of
passion, the erotogenic areas. There are several pages of tables that
expound different types of embrace with different types of partners.
Nothing is left to chance. Nothing is omitted. The text marches
forward, with confidence and a sense of authority, from the uprising
of the libido to the ultimate consummation.
The characteristics of men, their physiological frame, their
capacities are evaluated, with a remarkable substantiation of tables
and statistics and measurements. The temperaments of women are
reviewed with equal thoroughness, and the regions of India are
considered geographically and erotically in relation to this topic.
Aphrodisiacs, both external and internal, are treated: drugs and
charms, magic unguents, fascinating incense, incantations and
invocations.
An external application runs thus: Shopa or anise seed, that is,
anethum sowa, reduced to a powder. An electuary is made with
honey. This application, according to the Ananga-Ranga, promises
effective results.

Or, Take Asclepias gigantea. Crush and beat in a mortar with

leaves of jai, until the juice has been extracted. This too is an
external application.

Again: The fruit of the Tamarinda Indica; crush in a mortar, with

honey and Sindura.

The seeds of Urid, in milk and sugar. Expose for three

consecutive days to the sun. Then crush to a powder. Knead into
cake form. Fry in ghee. Eat this concoction every morning.
 One hundred and fifty seeds of the inner bark of the Moh tree.
Heap in a mortar and beat. Drink it in cow’s milk.

On a Tuesday, extract the entrails of a blue jay—coracias indica

—and put into the body a little kama-salila. Place the bird in an
earthen pot and cover it with a second pot moistened with mud:
keep it in an uncluttered spot for seven days. At the end of that time
take out the contents and reduce them to a powder. Make pills, and
dry them. One pill to be taken by a man or a woman: that will be
sufficient to promote vigor and libido.

Magic verses will be equally effective: also the chanting of a

mantra, for the efficacy resides in the Devata, the deity therein. Or
pronounce formulas and utter invocations, such as:
Oh Kameshwar, submit this person to my will!
Utter the hallowed and mystic term Om! Mention the name of
the woman who is the object of the passion. Then conclude with
Anaya! Anaya!
Pulverize kasturi, which is common musk, and wood of yellow
tetu. Mix with old honey, two months old, and apply genitally.
Sandalwood and red powder of curcuma and alum and costus
and black sandalwood, together with white Vala and the bark of the
Deodaru. Powder, and mix with honey: then allow to dry. This is now
Chinta—mani Dupha: an incense that will promote your efficiency,
dominate all thought, and, according to the promise of the manual,
make you master of the entire universe.

To prepare a powerful and alluring incense, mix equal quantities

of cardamom seeds, oliba, and the plant Garurwel, sandalwood, the
flower of jasmine, and Bengal madder.

Pulverize bombax heptaphyllum: macerate in milk. Then apply

the paste to the face. This will produce amatory reactions.
 Take bibva nuts and black salt, leaves of lotus. Reduce to ashes
and soak in solanum Jacquini. Apply with buffalo excrement and the
result will be most favorable.

Mix equal parts of the juice of rosa glanduifera, expressed from

the leaves, and ghee or clarified butter. Boil with ten parts of milk,
sugar, and honey. Drink this concoction regularly. The result will be a
state of active vigor.

Take saptaparna on a Sunday by mouth, with a prospect of

renewed vigor.

Soak the seeds of Urid in milk and sugar: dry in the sun for
three days. Reduce the whole to a powder. Knead into cake
consistency. Fry in ghee. Eat this every morning. However old the
patient may be, he will acquire great vigor.

The seeds of white Tal-makhana, macerated in the juice of the

banyan tree. Mix with seeds of karanj and put into the mouth.

Vajikarana. This agent restores strength and physical vigor.

The Ananga-Ranga, like other Oriental erotic manuals,

concludes devoutly: May this treatise, Ananga-Ranga, be dear to
men and women, so long as the sacred River Ganges flows from
Siva’s breast with his wife Gauri by his left side: so long as Lakhmi
shall love Vishnu: so long as Brahma shall be engaged in the study
of the Vedas, and so long as the earth shall endure, and the moon,
and the sun.

Curry is especially associated with Indian culinary preparations.

It is a sauce compounded of a variety of spices in varying
proportions: coriander seeds, cumin, ginger, cardamom seeds,
turmeric, garlic, vinegar, and mustard seeds. In addition to its use as
a condiment, curry has been held to possess a stimulative quality.

As a rule when physiological vigor is defective or ineffectual in

some respect, stimulants are advised to remedy the condition. In a
contrary sense, however, when the libido is too intense and too
active, a Hindu recommendation, designed to modify the urgency,
consists of a special application. This application is compounded of
the juice of the fruits of the cassia fistula, eugenia jambolana, in a
mixture of powder of vernonia anthelmentica, the soma plant, the
lohopa—jihirka, and the eclipta prostata: all of these plants being
native to India.

The plant botanically designated Emblica Myrabolens, states the

Hindu manual Kama Sutra, is conducive to the vita sexualis, when
the plant is compounded into an ointment.

The same manual, adding a goetic touch to a prescription,

asserts the stimulative value of a bead formed from jujube seed or
conch shell, over which an incantation had been uttered. The bead is
attached to the hand.

For a diminution of physiological vigor, or for its total elimination

in an amatory direction, Indian manuals suggested a long, rigid
treatment. It consisted of the daily consumption of young leaves of
mairkousi. Fakirs and other holy men were subjected to this regimen
until full manhood was reached at the age of twenty-five.

Fennel, an aromatic plant, has long been in use in culinary

preparations. It has also a reputation for inspiring energy in an
aphrodisiac sense. In India, it is used for this purpose in the