Question 1

Edit checks performed "in tandem" would be defined as:

Accepted Answer

A) Tests of alphanumeric field content 
B) Tests for valid codes 
C) Redundant data checks 
D) Tests of reasonableness 
A) Tests of alphanumeric field content 
B) Tests for valid codes 
C) Redundant data checks 
D) Tests of reasonableness

Question 2

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

Accepted Answer

A) Computer operators are denied access to the system/program documentation library 
B) Employees in the data processing department are prohibited from initiating requests for changes to master files 
C) Computer programmers are permitted to operate the computer for regular processing runs which involve pro?grams that they have written 
D) Computer operators who run the pro?grams related to inventory are prohibited from making test counts of goods on hand in order to check the accuracy of the computer in?ventory files 
E) All corrections of errors in the master file are reviewed and approved by a supervisory-level employee who is inde?pendent of the data processing department 
A) Computer operators are denied access to the system/program documentation library 
B) Employees in the data processing department are prohibited from initiating requests for changes to master files 
C) Computer programmers are permitted to operate the computer for regular processing runs which involve pro?grams that they have written 
D) Computer operators who run the pro?grams related to inventory are prohibited from making test counts of goods on hand in order to check the accuracy of the computer in?ventory files 
E) All corrections of errors in the master file are reviewed and approved by a supervisory-level employee who is inde?pendent of the data processing department

Question 3

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

Accepted Answer

A) True 
 B)False

Question 4

Input controls attempt to assure the validity, accuracy and completeness of the data entered into an AIS.

Accepted Answer

A) True 
 B)False

Question 5

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

Accepted Answer

A) True 
 B)False

Question 6

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

Accepted Answer

A) Transposition of two digits 
B) Inaccuracy of one digit 
C) Double mistakes canceling out each other 
D) Fraudulent data 
A) Transposition of two digits 
B) Inaccuracy of one digit 
C) Double mistakes canceling out each other 
D) Fraudulent data

Question 7

The principal function of an accounting system's computerized controls is:

Accepted Answer

A) Detecting computer frauds 
B) Preventing computer frauds 
C) Encouraging programmer honesty 
D) none of the above 
A) Detecting computer frauds 
B) Preventing computer frauds 
C) Encouraging programmer honesty 
D) none of the above

Question 8

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

Accepted Answer

A) A parity check 
B) A module N check 
C) Control totals 
D) Desk checking 
A) A parity check 
B) A module N check 
C) Control totals 
D) Desk checking

Question 9

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?

Accepted Answer

A) A check for this type of error would have to be made before the information was transmitted to the data processing centre 
B) Valid-character test 
C) Sequence test 
D) Valid-code test 
A) A check for this type of error would have to be made before the information was transmitted to the data processing centre 
B) Valid-character test 
C) Sequence test 
D) Valid-code test

Question 10

Principal output controls include all but one of the following:

Accepted Answer

A) Validation of processing results 
B) Character control totals 
C) Strict regulation of printed output 
D) all of the above 
A) Validation of processing results 
B) Character control totals 
C) Strict regulation of printed output 
D) all of the above

Question 11

Biometric identifications are irrelevant to computer network systems.

Accepted Answer

A) True 
 B)False

Question 12

Which of the following control mechanisms is common to both observation and recording control:

Accepted Answer

A) Confirmation slips 
B) Dual observation 
C) Preprinted forms 
D) Turn around document 
A) Confirmation slips 
B) Dual observation 
C) Preprinted forms 
D) Turn around document

Question 13

Which of the following is true about control totals?

Accepted Answer

A) Usually expressed in dollars 
B) Batches normally occur in groups of 200 or more 
C) Should "make sense" to be useful 
D) none of the above 
A) Usually expressed in dollars 
B) Batches normally occur in groups of 200 or more 
C) Should "make sense" to be useful 
D) none of the above

Edit checks performed "in tandem" would be defined as:

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

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

Input controls attempt to assure the validity, accuracy and completeness of the data entered into an AIS.

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

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

The principal function of an accounting system's computerized controls is:

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

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?

Principal output controls include all but one of the following:

Biometric identifications are irrelevant to computer network systems.

Which of the following control mechanisms is common to both observation and recording control:

Which of the following is true about control totals?

Accounting Information Systems and the Accountant

Information Technology and Aiss

Data Modeling

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Documenting Accounting Information Systems

Accounting Information Systems and Business Processes: Part I

Accounting Information Systems and Business Processes: Part II

Introduction to Internal Control Systems

Computer Crime, Fraud, Ethics, and Privacy

Information Technology Auditing

Developing and Implementing Effective Accounting Information Systems

Accounting on the Internet

Accounting and Enterprise Software

Filters

Exam 10: Computer Controls for Organizations and Accounting Information Systems

Edit checks performed "in tandem" would be defined as:

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

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

Input controls attempt to assure the validity, accuracy and completeness of the data entered into an AIS.

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

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

The principal function of an accounting system's computerized controls is:

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

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?

Principal output controls include all but one of the following:

Biometric identifications are irrelevant to computer network systems.

Which of the following control mechanisms is common to both observation and recording control:

Which of the following is true about control totals?

Accounting Information Systems and the Accountant

Information Technology and Aiss

Data Modeling

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Documenting Accounting Information Systems

Accounting Information Systems and Business Processes: Part I

Accounting Information Systems and Business Processes: Part II

Introduction to Internal Control Systems

Computer Crime, Fraud, Ethics, and Privacy

Information Technology Auditing

Developing and Implementing Effective Accounting Information Systems

Accounting on the Internet

Accounting and Enterprise Software

Filters