Exam 10: Computer Controls for Organizations and Accounting Information Systems

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:

An expense report was prepared by a company's cost centre.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:

Which of the following is an example of application controls in automated data processing systems?

In most companies, contingency planning is unnecessary.

It is more difficult to safeguard logical computer access than it is to safeguard physical computer access.

For a routine management report produced on the computer, which one of the following control duties is most likely to be the sole responsibility of the user department?

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

The least effective physical security control for a computer centre is:

Output controls for the computerized accounting information system focus primarily on the security and distribution of print media prepared by the computer centre.

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

Consensus-based protocols contain an odd number of processors.

Which of the following is not a processing control?

_____________ are often based on the concept of redundancy.

When a company is setting up its accounting information system, it is important for management to select:

According to the text, data transcription would only be necessary for a computerized accounting information system.

An effective control for maintaining the privacy of data stored on a large, networked server would be:

Additional input controls include all but one of the following:

Within database systems, a control that restricts user access to precisely designated data sets and files is called aan):

In order to maintain good internal control within the computer de?partment:

A CA reviews a client's payroll procedures.The CA would consider internal control to be less than effective if a payroll department supervisor was assigned the responsibility for: