Exam 10: Computer Controls for Organizations and Accounting Information Systems

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

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:

The magnetic tape containing accounts receivable transactions could not be located.A data processing supervisor said that it could have been put among the scratch tapes available for use in processing.The best control procedure would be aan):

If _____ controls are ineffective, this can cause ____ controls to be unreliable.

Which of the following best describes a fundamental control weakness often associated with automated data processing systems?

Which of the following is not a subcategory of input controls?

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

A company's disaster recovery site that includes a computer system configured similarly to the system used regularly by the company for data processing purposes is called:

A technique for controlling identification numbers part number, employee number, etc.)is:

An internal label may be used only with magnetic tape systems.

When we say that an organization has an "integrated security policy", what do we mean?

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

An apparent error in input data describing an inventory item received was referred back to the originating department for correction.A week later the department complained that the inventory in question was incorrect.Data processing could not easily determine whether or not the item had been processed by the computer.The best control procedure would be:

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

In an online, real-time system, which of the following would be most likely to be used as backup for an application's master file maintained on magnetic disk?

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

The master file for inventory did not seem right.The file was printed out and many errors were found.The best control procedure would be:

Fault-tolerant systems are typically based on the concept of:

Daylight Corporation's organization chart provides for a controller and an information processing manager, both of whom report to the financial vice-president.Internal control would not be strengthened by:

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