Exam 10: Computer Controls for Organizations and Accounting Information Systems

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:

Principal output controls include all but one of the following:

The basic form of backup used in magnetic tape operations is called:

An effective control for maintaining the privacy of data stored on a large,networked server would be:

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?

Which of the following is not a control to ensure the physical safety of a company's data processing center?

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:

A virtual private network (VPN):

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

Which of the following is true about control totals?

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

Check digit control procedure have which of the following attributes?

A sales transaction document was coded with an invalid customer account code (7 digits rather than 8).The error was not detected until the updating run when it was found that there was no such account to which the transaction could be posted.The best control procedure would be:

A limit check in a computer program is comparable to a decision that an individual makes in a manual system to judge a transaction's reasonableness.

Logical access to the computer system would be best controlled by:

According to the text,data transcription would only be necessary for a computerized accounting information system.

The operator,in mounting the magnetic tape containing the cash receipts for the processing run to update accounts receivable,mounted the receipts tape from the preceding rather than the current day.The error was not detected until after the processing run was completed.The best control procedure would be a:

A completeness test is an internal equipment control to test whether or not all transactions have been processed.

Tape and disk output controls are primarily concerned with:

A "flying-start site" for disaster recovery purposes is a location that includes: