Exam 7: Computer Controls for Organizations and Accounting Information Systems

Most computer vandalism is performed by "professional" computer criminals who have no personal contact with the computer centers they disrupt.

Edit checks are very rarely used because they are not cost-effective controls.

One of the techniques for controlling batch processing is the use of hash totals.

___ controls help ensure the validity, accuracy and completeness of data entered into an AIS.

A company's computer facilities and computer room conceivably could be destroyed completely by fire.The most appropriate action a company could take in an attempt to prepare for and protect itself for such a disaster would be:

The audit trail is easier to follow in an online computerized system as compared to a batch system.

Which of the following policies or practices is most likely to represent a weakness in internal controls pertaining to an automated data processing system?

Principal output controls include all but one of the following:

Biometric identifications are irrelevant to computer network systems.

It would be appropriate for the payroll accounting department to be responsible for which of the following functions?

An example of a check-digit technique that includes "ordering of digits" in the construction of check-digit values is the:

The primary function of controls for a computerized accounting information system is to detect computer fraud.

No record of transactions is made in an online computerized system.

Information processing personnel usually only use selective edit checks in data processing applications due to the cost of computer time necessary for editing.

Tape and disk output controls are primarily concerned with:

A completeness test is an internal equipment control to test whether or not all transactions have been processed.