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

Which of the following compares manual calculations to computer calculations?

Control ______________________________ addresses the extent to which individual control plans achieve multiple control goals.

A check digit is an extra digit that is added to the identification number of entities to help control the accuracy with which the number is entered into a computer system.

The purpose of ____ control goals is to ensure the successful accomplishment of the goals set forth for the operations process under consideration.

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

A summation of the dollar value of items in a batch is called a hash total.

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

The edit that compares calculations performed manually with those performed by the computer to determine if a document has been entered correctly is referred to as ______________________________.

At Winsted Company the following procedures are used to enter purchase requisitions (PRs). Clerks in the purchasing department receive purchase requisitions (PRs) from departments throughout Winsted's home office. The PRs are handwritten on forms specially designed for this purpose. The clerks enter these into preformatted screens on PCs that are connected to the central computer. After each PR is recorded on the purchase requisition event data store the computer informs the clerk that the PR has been recorded. Once recorded the computer forwards the PRs to appropriate managers who can approve the PRs online. Approving individuals enter their approvals (or denials). PRs that are not approved are sent back to the purchasing clerks for corrective action. Below is the annotated systems flowchart and partially completed control matrix for this process. Required: Complete the control matrix by entering the control plan numbers (P-1, P-2, etc.) in the appropriate cells in the control matrix to indicate to which control goal(s) each control plan is directed. Below the matrix describe how each control plan achieves each control goal that you have indicated on the matrix.

The control ______________________________ informs the user that the input has been accepted for processing.

A variation of the limit check is the reasonableness check.

Which of the following control plans is designed to achieve the goal of input completeness?

A(n) ______________________________ is the general term to describe the summation of data that would not normally be totaled except for control purposes.

The following is a list of 10 control plans. Required: Listed below are ten system failures that have control implications. On the blank line to the left of each number, insert the capital letter from the list above of the best control plan to prevent the system failure from occurring. If you can't find a control that will prevent the failure, choose a detective or corrective control plan. A letter should be used only once.

The purpose of ____ control goals is to ensure that entity resources are protected from loss, destruction, disclosure, copying, sale, or other misuse.

Which of the following types of batch totals is likely to be most effective in ensuring the control goal of input accuracy?

In a(n) ______________________________ a computer program sorts the transactions into numerical order; checks the documents against the sequence number range; and reports missing, duplicate, and out-of-range event data.

The purpose of security controls is to ensure that entity resources are protected from loss, destruction, disclosure, copying, sale, or other misuse.

The most error-prone and inefficient step in an operations or information process is ______________________________.

For the control plan ______________________________ a data entry clerk enters an identification number, such as a customer number, and then examines the master data record displayed by the computer to determine that the correct identification number has been entered.