Exam 10: Computer Controls for Organizations and Accounting Information Systems

The grandfather-parent-child approach to providing protection for important computer files is a concept that is most often found in:

The master file for inventory did not seem right.The file was printed out and many errors were found.The best control procedure would be:

The risk of unauthorized access to data through electronic eavesdropping is minimized by using:

One of the techniques for controlling batch processing is the use of hash totals.

A company's computer facilities and computer room conceivably could be destroyed completely by fire.The most appropriate action a company could take in an attempt to prepare for and protect itself for such a disaster would be:

In designing a payroll system it is known that no individual's paycheck can amount to more than $300 for a single week.As a result,the payroll program has been written to bypass writing a check and printing out an error message if any payroll calculation results in more than $300.This type of control is called:

The master inventory file,contained on a removable magnetic disk,was destroyed by a small fire next to the area where it was stored.The company had to take a special complete inventory in order to re?establish the file.The best control procedure would be:

From the standpoint of computer fraud,which type of controls would probably be of highest importance?

A data field could pass all edit tests and still be invalid.Ad?ditional controls to cope with this would include:

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

Which of the following is not normally used as a control total to check the validity of data processing activities?

Which of the following is an example of application controls in automated data processing systems?

An example of a check-digit technique that includes "ordering of digits" in the construction of check-digit values is the:

When we say that an organization has an "integrated security policy",what do we mean?

Daylight Corporation's organization chart provides for a controller and an information processing manager,both of whom report to the financial vice-president.Internal control would not be strengthened by:

General controls within IT environments that affect personnel include:

The control of input and output of accounting transactions to and from the information processing subsystem should be performed by an independent control group.

Within database systems,a control that restricts user access to precisely designated data sets and files is called a(an):

The audit trail is easier to follow in an online computerized system as compared to a batch system.

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?