Exam 9: Controlling Information Systems: Business Process and Application Controls

Which of the following reflects a summarization of any numeric data field within the input document or record?

Which of the following is a control plan that requests user input or asks questions that the user must answer?

The control plan computer agreement of batch totals is described in Chapter 9. Below is a description of a particular example of that plan: The control plan computer agreement of batch totals is described in Chapter 9. Below is a description of a particular example of that plan: • Billing clerks batch sources documents and calculate batch totals. • The batch of source documents and batch totals are forwarded to the data entry unit of the data center where the batch totals are entered into the computer and written to a batch control totals file (a disk file). • As individual source documents are entered, they are recorded in an event data store (disk file). • After the batch has been entered the computer prepares batch totals for the records on the event data store and compares these totals with those on the batch control totals file. • The computer prepares an Error and Summary Report, which contains details of each batch, together with an indication of whether the totals agreed or disagreed. Required: Prepare a system flowchart to diagram the above process.

Dollar totals represent a summarization of any numeric data field within the input document or record.

A dependency check authenticates the identity of a message's sender and verifies the integrity of a transmitted message.

A control matrix is a tool that assists in evaluating the potential effectiveness of control goals in a particular business process.

In order to implement a batch sequence check transactions must be captured on documents that are randomly numbered.

______________________________ control the online entry of data by defining the acceptable format of each data field, automatically moving to the next field, requiring that certain fields be completed, and/or automatically populating certain fields.

The table below lists 8 control plans from Chapter 9 and 3 control goals for the information process. Fill in the table cells, as appropriate to indicate which control plans can accomplish which control goals. Number your entries and describe the reason for your entry (i.e. why the control can accomplish the goal). Some rows (controls) will have more than one entry. The first item has been completed for you as an example. 1. $\text {Preformatted 5creens ensure that all data is formatted correctly and that no required }$ $\text {fields are skipged.}$

"Confirm input acceptance" addresses the information process control of ______________________________.

The purpose of ____ control goals is to ensure that all resources used throughout the business process are being employed in the most productive manner.

Control redundancy addresses whether too many control plans are directed toward the same control goal.

Digital signatures address all of the following control goals except:

Before a completed input screen is recorded the data entry clerk is asked if the data should be accepted. This is which control plan?

Which of the following activities is not part of the computer agreement of batch totals?

Control ______________________________ addresses whether the control goals are being achieved.

Confirm input acceptance is a control that helps ensure input completeness by informing the user that the input has been accepted for processing.

A(n) ______________________________ check is a variation of a limit check.

A summation of the dollar value of all invoice totals in a batch are called ______________________________.

The control plan called ______________________________ is designed to reduce the possibility that data will be misread or miskeyed during data entry.