Exam 7: Computer Controls for Organizations and Accounting Information Systems

When developing a Business Continuity Plan (BCP), the ___ is used to identify and inventory critical business processes and supporting systems, and to establish priorities and timelines for recovery efforts.

Which of the following is not a major reason for controls in a computerized accounting information system?

A sales transaction document was coded with an invalid customer account code (7 digits rather than 8).The error was not detected until the updating run when it was found that there was no such account to which the transaction could be posted.The best control procedure would be:

All controls available for the computerized accounting information system of a company should be implemented regardless of cost due to the high rate of computer crime.

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:

Due to an unusual program error which had never happened before, the accounts receivable updating run did not process three transactions.The error was not noted by the operator because he was busy working on another project.There were control totals for the file which were printed out.An examination of the printout would have disclosed the error.The best control procedure would be:

In preparing payroll checks, the computer omitted 24 of a total of 2,408 checks which should have been processed.The error was not detected until the supervisor distributed the checks.The best control procedure would be:

Regarding Mobile Device Management (MDM)solutions, which of the following is false?

A company uses the account code 669 for maintenance expense.However, one of the company's clerks often codes maintenance expense as 996.The highest account code in the system is 750.What would be the best internal control check to build into the company's computer program to detect this error?

MDM software allows an administrator to control and protect data located on mobile devices.

Testing processing programs with test data is performed only when a system is first installed due to the high costs of such test runs.

In its automated data processing system, a company might use selfchecking numbers (check digit)to enable detection of which of the following errors?

Which of the following types of errors will check digits usually detect?

An expense report was prepared by a company's cost center.One executive questioned one of the amounts and asked for "the source documents which support the total." Data processing was not able to routinely do so.The best control procedure would be:

A "flying-start site" for disaster recovery purposes is a location that includes:

A transaction involving a charge to a non-existent customer account was entered into an accounts receivable and billing system that was batch processed.This error should be detected by the computer system and appear in:

We can classify IT controls based on implementation, function or scope.When considering IT controls based on function, this classification includes:

A very effective ID approach for safeguarding logical computer access bases user recognition on:

The grandfather-parent-child approach to providing protection for important computer files is a concept that is most often found in:

Which of the following is not a feedback mechanism for observation controls for data collection?