Exam 10: Computer Controls for Organizations and Accounting Information Systems

Jonkers, Inc., a large retail chain, is installing a computerized accounts receivable system employing a batch mode of processing with sequential files.The program which will process receipts on account should include an input edit routine to assure:

A limit check in a computer program is comparable to a decision that an individual makes in a manual system to judge a transaction's reasonableness.

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

Enterprise controls:

Tape and disk output controls are primarily concerned with:

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.

A weekly payroll cheque was issued to an hourly employee based on 98 hours worked instead of 38 hours.The time card was slightly illegible and the number looked somewhat like 98.The best control procedure would be:

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

Which of the following best describes ISO 27002?

A hash total is obtained by counting all documents or records to be processed.

Control totals are used as a basic method for detecting data errors.Which of the following is not a control figure used as a control total in automated accounting systems?

Which of the following is not a control to ensure the physical safety of a company's data processing centre?

The basic form of backup used in magnetic tape operations is called:

The risk of unauthorized access to data through electronic eavesdropping is minimized by using:

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

General controls within IT environments that affect personnel include:

Transactions which were erroneous and had been previously rejected by the computer system apparently were not being re-entered and reprocessed once they had been corrected.This erroneous condition is best controlled by:

Check digit control procedure have which of the following attributes?

A business continuity plan BCP)includes which of the following?

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