Question 1

The control that verifies accuracy by comparing two alternative ways of calculating the same total is called

Accepted Answer

A) concurrent update controls. 
B) cross-footing balance test. 
C) data conversion controls. 
D) recalculation of batch totals. 
A) concurrent update controls. 
B) cross-footing balance test. 
C) data conversion controls. 
D) recalculation of batch totals. B

Question 2

Following is the result of batch control totals on employee Social Security numbers in a payroll processing transaction:
$$\begin{array} { c c } 
\text { Correct } & \begin{array} { c } 
\text { Values } \
\text { Entered }
\end{array} \
\text { Values From } & \text { During } \
\underline { \text { Masterfile } } & \underline { \text { Processing } } \
\hline 487358796 & 487358796 \
534916487 & 534916487 \
498374526 & 498374526 \
514873420 & 514873420 \
534196487 & 534916487 \
678487853 & 678487853 \
\underline { 471230589 } & \underline { 471230589 } \
\underline { \underline { 7719438158 } } & \underline { 3720158158 } \
\hline
\end{array}$$
The difference in the control totals is 720,000.Which data entry control would best prevent similar data entry errors in the future?

Accepted Answer

A) Batch check. 
B) Validity check. 
C) Check digit. 
D) Sequence check. 
A) Batch check. 
B) Validity check. 
C) Check digit. 
D) Sequence check. C

Question 3

$$\begin{array} { | c | c | } 
\hline \begin{array} { c } 
\text { Employee } \
\text { Name }
\end{array} & \begin{array} { c } 
\text { Overtime } \
\text { Hours }
\end{array} \
\hline \text { Mary Jones } & 10 \
\hline \text { Tom Davis } & - 5 \
\hline \text { Amy Dunn } & 3 \
\hline \text { Kate Smith } & 2 \
\hline \text { Kevin White } & - 4 \
\hline \text { Jill Brown } & 800 \
\hline
\end{array}$$
The total overtime hours is 806.Which data entry control would best prevent similar data entry errors in the future?

Accepted Answer

A) Sequence check. 
B) Validity check. 
C) Check digit. 
D) Reasonableness test. 
A) Sequence check. 
B) Validity check. 
C) Check digit. 
D) Reasonableness test. D

Question 4

The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour.By cost-benefit analysis,managers have concluded that the maximum acceptable loss of data in the event of a system failure is 50,000 transactions.If the firm's recovery time objective is 120 minutes,then the worst case recovery time objective is

Accepted Answer

A) 2 hours. 
B) 4 hours. 
C) 6 hours. 
D) 8 hours. 
A) 2 hours. 
B) 4 hours. 
C) 6 hours. 
D) 8 hours.

Question 5

________ is a data entry input control that involves checking the accuracy of input data by using it to retrieve and display other related information.

Accepted Answer

A) Validity check 
B) Duplicate data check 
C) Closed-loop verification 
D) Check digit verification 
A) Validity check 
B) Duplicate data check 
C) Closed-loop verification 
D) Check digit verification

Question 6

Reconciliation procedures is an example of

Accepted Answer

A) a data entry control. 
B) a data transmission control. 
C) an output control. 
D) a processing control. 
A) a data entry control. 
B) a data transmission control. 
C) an output control. 
D) a processing control.

Question 7

Modest Expectations Investment Services (MEIS)allows customers to manage their investments over the Internet.If customers attempt to spend more money than they have in their account,an error message is displayed.This is an example of a

Accepted Answer

A) reasonableness test. 
B) field check. 
C) validity check. 
D) limit check. 
A) reasonableness test. 
B) field check. 
C) validity check. 
D) limit check.

Question 8

The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is

Accepted Answer

A) a validity check. 
B) an authorization check. 
C) a check digit. 
D) closed-loop verification. 
A) a validity check. 
B) an authorization check. 
C) a check digit. 
D) closed-loop verification.

Question 9

A completeness check is an example of a(n)

Accepted Answer

A) data transmission control. 
B) output control. 
C) processing control. 
D) input control. 
A) data transmission control. 
B) output control. 
C) processing control. 
D) input control.

Question 10

To protect against malware,it is important that antivirus software automatically examine ________ introduced into a system.

Accepted Answer

A) CDs 
B) e-mail 
C) flash drives 
D) all of the above 
A) CDs 
B) e-mail 
C) flash drives 
D) all of the above

Question 11

Discuss ways that can help ensure the processing integrity of electronic voting.

Accepted Answer

Here are several ways that can help ensu

Question 12

Is it best practice for an organization to practice periodically restoring a system from its backup files?

Accepted Answer

A) No,doing so might introduce errors into the system's data. 
B) No,doing so takes the system offline and prevents customers from being able to access the system. 
C) Yes,doing so verifies the procedure and backup media are working correctly. 
D) Yes,doing so improves the efficiency of the system. 
A) No,doing so might introduce errors into the system's data. 
B) No,doing so takes the system offline and prevents customers from being able to access the system. 
C) Yes,doing so verifies the procedure and backup media are working correctly. 
D) Yes,doing so improves the efficiency of the system.

Question 13

A disaster recovery plan typically does not include

Accepted Answer

A) scheduled electronic vaulting of files. 
B) backup computer and telecommunication facilities. 
C) a system upgrade due to operating system software changes. 
D) uninterruptible power systems installed for key system components. 
A) scheduled electronic vaulting of files. 
B) backup computer and telecommunication facilities. 
C) a system upgrade due to operating system software changes. 
D) uninterruptible power systems installed for key system components.

Question 14

A validity check is an example of

Accepted Answer

A) a data entry control. 
B) an output control. 
C) a data transmission control. 
D) an input control. 
A) a data entry control. 
B) an output control. 
C) a data transmission control. 
D) an input control.

Question 15

Discuss how cloud computing could both positively and negatively affect system availability.

Accepted Answer

Cloud computing significantly reduces th

Question 16

Whose responsibility is it to determine the amount of time an organization can afford to be without its information system?

Accepted Answer

A) The board of directors. 
B) Senior management. 
C) External auditors. 
D) COBIT. 
A) The board of directors. 
B) Senior management. 
C) External auditors. 
D) COBIT.

Question 17

When opening an Excel file,Sonja received a message saying that the file is locked for editing.This is happening because

Accepted Answer

A) the file is corrupted due to a computer virus. 
B) Sonja opened the file as read-only. 
C) concurrent update controls have locked the file. 
D) there is no problem.Sonja is editing the file,so it is locked. 
A) the file is corrupted due to a computer virus. 
B) Sonja opened the file as read-only. 
C) concurrent update controls have locked the file. 
D) there is no problem.Sonja is editing the file,so it is locked.

Question 18

The maximum amount of time between backups is determined by a company's

Accepted Answer

A) recovery time objective. 
B) recovery point objective. 
C) recovery objective. 
D) maximum time recovery objective. 
A) recovery time objective. 
B) recovery point objective. 
C) recovery objective. 
D) maximum time recovery objective.

Question 19

A ________ control entails verifying that the proper number of bits are set to the value 1 in each character received.

Accepted Answer

A) echo check 
B) field check 
C) parity check 
D) trailer record 
A) echo check 
B) field check 
C) parity check 
D) trailer record

Question 20

Cancellation and storage of documents means

Accepted Answer

A) documents are defaced and stored. 
B) documents are defaced before being shredded. 
C) cancellation data are copied from documents before they are stored. 
D) data are copied from a document and stored before it is being shredded. 
A) documents are defaced and stored. 
B) documents are defaced before being shredded. 
C) cancellation data are copied from documents before they are stored. 
D) data are copied from a document and stored before it is being shredded.

The control that verifies accuracy by comparing two alternative ways of calculating the same total is called

Employee Name Overtime Hours Mary Jones 10 Tom Davis -5 Amy Dunn 3 Kate Smith 2 Kevin White -4 Jill Brown 800 The total overtime hours is 806.Which data entry control would best prevent similar data entry errors in the future?

________ is a data entry input control that involves checking the accuracy of input data by using it to retrieve and display other related information.

Reconciliation procedures is an example of

Modest Expectations Investment Services (MEIS)allows customers to manage their investments over the Internet.If customers attempt to spend more money than they have in their account,an error message is displayed.This is an example of a

The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is

A completeness check is an example of a(n)

To protect against malware,it is important that antivirus software automatically examine ________ introduced into a system.

Discuss ways that can help ensure the processing integrity of electronic voting.

Is it best practice for an organization to practice periodically restoring a system from its backup files?

A disaster recovery plan typically does not include

A validity check is an example of

Discuss how cloud computing could both positively and negatively affect system availability.

Whose responsibility is it to determine the amount of time an organization can afford to be without its information system?

When opening an Excel file,Sonja received a message saying that the file is locked for editing.This is happening because

The maximum amount of time between backups is determined by a company's

A ________ control entails verifying that the proper number of bits are set to the value 1 in each character received.

Cancellation and storage of documents means

Conceptual Foundations of Accounting Information Systems

Overview of Transaction Processing and Enterprise Resource Planning Systems

Systems Documentation Techniques

Relational Databases

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Controls for Information Security

Confidentiality and Privacy Controls

Auditing Computer-Based Information Systems

The Revenue Cycle: Sales to Cash Collections

The Expenditure Cycle: Purchasing to Cash Disbursements

The Production Cycle

The Human Resources Management and Payroll Cycle

General Ledger and Reporting System

Database Design Using the Rea Data Model

Implementing an Rea Model in a Relational Database

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

Filters

Exam 10: Processing Integrity and Availability Controls

The control that verifies accuracy by comparing two alternative ways of calculating the same total is called

Employee Name Overtime Hours Mary Jones 10 Tom Davis -5 Amy Dunn 3 Kate Smith 2 Kevin White -4 Jill Brown 800 The total overtime hours is 806.Which data entry control would best prevent similar data entry errors in the future?

________ is a data entry input control that involves checking the accuracy of input data by using it to retrieve and display other related information.

Reconciliation procedures is an example of

Modest Expectations Investment Services (MEIS)allows customers to manage their investments over the Internet.If customers attempt to spend more money than they have in their account,an error message is displayed.This is an example of a

The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is

A completeness check is an example of a(n)

To protect against malware,it is important that antivirus software automatically examine ________ introduced into a system.

Discuss ways that can help ensure the processing integrity of electronic voting.

Is it best practice for an organization to practice periodically restoring a system from its backup files?

A disaster recovery plan typically does not include

A validity check is an example of

Discuss how cloud computing could both positively and negatively affect system availability.

Whose responsibility is it to determine the amount of time an organization can afford to be without its information system?

When opening an Excel file,Sonja received a message saying that the file is locked for editing.This is happening because

The maximum amount of time between backups is determined by a company's

A ________ control entails verifying that the proper number of bits are set to the value 1 in each character received.

Cancellation and storage of documents means

Conceptual Foundations of Accounting Information Systems

Overview of Transaction Processing and Enterprise Resource Planning Systems

Systems Documentation Techniques

Relational Databases

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Controls for Information Security

Confidentiality and Privacy Controls

Auditing Computer-Based Information Systems

The Revenue Cycle: Sales to Cash Collections

The Expenditure Cycle: Purchasing to Cash Disbursements

The Production Cycle

The Human Resources Management and Payroll Cycle

General Ledger and Reporting System

Database Design Using the Rea Data Model

Implementing an Rea Model in a Relational Database

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

Filters