A) Are controls in Enterprise Resource Planning Systems B) Are controls required by the AICPA C) Affect only application controls D) Affect many general and application controls A) Are controls in Enterprise Resource Planning Systems B) Are controls required by the AICPA C) Affect only application controls D) Affect many general and application controls

Exam 10: Computer Controls for Organizations and Accounting Information Systems

When they are not in use,tape and disk files should be stored apart from the computer room under the control of a librarian.

(True/False)

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Question 61

When erroneous data are detected by computer program controls,such data may be excluded from processing and printed on an error report.The error report should most probably be reviewed and followed up by the:

(Multiple Choice)

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Question 62

Which of the following is not a feedback mechanism for observation controls for data collection?

(Multiple Choice)

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Question 63

An apparent error in input data describing an inventory item received was referred back to the originating department for correction.A week later the department complained that the inventory in question was incorrect.Data processing could not easily determine whether or not the item had been processed by the computer.The best control procedure would be:

(Multiple Choice)

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Question 64

Because of the integrative nature of database systems,cost-effective controls on these systems are unimportant.

(True/False)

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Question 65

Which of the following best describes ISO 17799?

(Multiple Choice)

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Question 66

Jonkers,Inc.,a large retail chain,is installing a computerized accounts receivable system employing a batch mode of processing with sequential files.The program which will process receipts on account should include an input edit routine to assure:

(Multiple Choice)

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Question 67

Most computer vandalism is performed by "professional" computer criminals who have no personal contact with the computer centers they disrupt.

(True/False)

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Question 68

One of the "fallback" procedures of a computing center is the "grandfather?parent-child" file arrangement.

(True/False)

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Question 69

Enterprise controls:

(Multiple Choice)

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Question 70

The primary function of controls for a computerized accounting information system is to detect computer fraud.

(True/False)

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Question 71

For a routine management report produced on the computer,which one of the following control duties is most likely to be the sole responsibility of the user department?

(Multiple Choice)

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Question 72

The principal function of an accounting system's computerized controls is:

(Multiple Choice)

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Question 73

Which of the following is not a processing control?

(Multiple Choice)

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Question 74

It is more difficult to safeguard logical computer access than it is to safeguard physical computer access.

(True/False)

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Question 75

Fault-tolerant systems are typically based on the concept of:

(Multiple Choice)

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Question 76

Which of the following is not a major reason for controls in a computerized accounting information system?

(Multiple Choice)

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Question 77

A transaction involving a charge to a non-existent customer account was entered into an accounts receivable and billing system that was batch processed.This error should be detected by the computer sys?tem and appear in:

(Multiple Choice)

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Question 78

It would be appropriate for the payroll accounting department to be responsible for which of the following functions?

(Multiple Choice)

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Question 79

In its automated data processing system,a company might use selfchecking numbers (check digit)to enable detection of which of the following errors?

(Multiple Choice)

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Question 80

Showing 61 - 80 of 93

When they are not in use,tape and disk files should be stored apart from the computer room under the control of a librarian.

When erroneous data are detected by computer program controls,such data may be excluded from processing and printed on an error report.The error report should most probably be reviewed and followed up by the:

Which of the following is not a feedback mechanism for observation controls for data collection?

Because of the integrative nature of database systems,cost-effective controls on these systems are unimportant.

Which of the following best describes ISO 17799?

Jonkers,Inc.,a large retail chain,is installing a computerized accounts receivable system employing a batch mode of processing with sequential files.The program which will process receipts on account should include an input edit routine to assure:

Most computer vandalism is performed by "professional" computer criminals who have no personal contact with the computer centers they disrupt.

One of the "fallback" procedures of a computing center is the "grandfather?parent-child" file arrangement.

Enterprise controls:

The primary function of controls for a computerized accounting information system is to detect computer fraud.

For a routine management report produced on the computer,which one of the following control duties is most likely to be the sole responsibility of the user department?

The principal function of an accounting system's computerized controls is:

Which of the following is not a processing control?

It is more difficult to safeguard logical computer access than it is to safeguard physical computer access.

Fault-tolerant systems are typically based on the concept of:

Which of the following is not a major reason for controls in a computerized accounting information system?

A transaction involving a charge to a non-existent customer account was entered into an accounts receivable and billing system that was batch processed.This error should be detected by the computer sys?tem and appear in:

It would be appropriate for the payroll accounting department to be responsible for which of the following functions?

In its automated data processing system,a company might use selfchecking numbers (check digit)to enable detection of which of the following errors?

Accounting Information Systems and the Accountant

Information Technology and Aiss

Data Modeling

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Documenting Accounting Information Systems

Documenting Accounting Information Systems

Accounting Information Systems and Business Processes: Part II

Introduction to Internal Control Systems

Computer Crime,fraud,ethics,and Privacy

Information Technology Auditing

Developing and Implementing Effective Accounting Information Systems

Accounting on the Internet

Accounting on the Internet

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