Exam 10: Computer Controls for Organizations and Accounting Information Systems

Transactions which were erroneous and had been previously rejected by the computer system apparently were not being reentered and reprocessed once they had been corrected.This erroneous condition is best controlled by:

The magnetic tape containing accounts receivable transactions could not be located.A data processing supervisor said that it could have been put among the scratch tapes available for use in processing.The best control procedure would be a(an):

Which of the following control mechanisms is common to both observation and recording control:

A weekly payroll check was issued to an hourly employee based on 98 hours worked instead of 38 hours.The time card was slightly illegible and the number looked somewhat like 98.The best control procedure would be:

Biometric identifications are irrelevant to computer network systems.

Which of the following best describes a fundamental control weakness often associated with automated data processing systems?

In order to maintain good internal control within the computer de?partment:

In preparing payroll checks,the computer omitted 24 of a total of 2,408 checks which should have been processed.The error was not detected until the supervisor distributed the checks.The best control procedure would be:

Output controls for the computerized accounting information system focus primarily on the security and distribution of print media prepared by the computer center.

No record of transactions is made in an online computerized system.

When a company is setting up its accounting information system,it is important for management to select:

Information processing personnel usually only use selective edit checks in data processing applications due to the cost of computer time necessary for editing.

A hash total is obtained by counting all documents or records to be processed.