Question 1

Specifying ______________________________ is the first step in preparing a control matrix.

Accepted Answer

control goals

Question 2

The two primary steps in preparing the control matrix include:

Accepted Answer

A)   specifying control goals, identifying recommended control plans
B)   specifying control plans, specifying input goals
C)   specifying the control environment, identifying information process goals
D)   specifying control procedures, identifying process goals A

Question 3

A turnaround document is a document that is printed as an output of multiple computer processes and is used to capture and input a previous transaction.

Accepted Answer

A) True 
 B)False  False

Question 4

______________________________ are simple counts of the number of documents entered.

Accepted Answer

The answer of ______________________________ are simple counts of the number...

Question 5

Which of the following is not a programmed edit check?

Accepted Answer

A)   online prompting
B)   check digit
C)   mathematical accuracy check
D)   limit checks

Question 6

Inputting a range of numbers comprising a batch and then inputting each serially numbered document is characteristic of the control plan called:

Accepted Answer

A)   cumulative sequence check
B)   batch sequence check
C)   suspense file of missing numbers
D)   computer agreement of batch totals

Question 7

A written approval in the form of a signature or initials on a document indicating that a person has authorized the event is directed primarily at achieving the control goal of:

Accepted Answer

A)   ensure input validity
B)   ensure input completeness
C)   ensure input accuracy
D)   ensure update accuracy

Question 8

Input control goals include those to ensure input validity, input completeness and input accuracy.

Accepted Answer

A) True 
 B)False

Question 9

Not knowing whether input data has been accepted by the information system, the user enters the data again, resulting in duplicate event data. The control plan that helps to prevent this error is:

Accepted Answer

A)   key verification
B)   confirm input acceptance
C)   check digit
D)   online prompting

Question 10

Written approval takes the form of a signature or initials on a document to indicate that the proper person has authorized the event.

Accepted Answer

A) True 
 B)False

Question 11

Which of the following is a control plan that controls the entry of data by defining the acceptable format of each data field?

Accepted Answer

A)   document design
B)   written approval
C)   preformatted screens
D)   online prompting

Question 12

When there are programmed edits to control data entry, we would expect to also find ______________________________ to ensure that erroneous items are corrected and resubmitted for processing.

Accepted Answer

The answer of When there are programmed edits to control...

Question 13

The purpose of ______________________________ controls is to ensure that entity resources are protected from loss, destruction, disclosure, copying, sale, or other misuse.

Accepted Answer

The answer of The purpose of ______________________________ controls is to...

Question 14

Which of the following control plans is designed to achieve the goal of input accuracy?

Accepted Answer

A)   key verification
B)   confirm input acceptance
C)   batch sequence check
D)   cumulative sequence check

Question 15

When they are sent to a customer and returned with the payment, remittance advices are examples of:

Accepted Answer

A)   batch control totals
B)   computer-prepared documents
C)   written approval controls
D)   turnaround documents

Question 16

A sales representative enters the customer's account number and the system retrieves certain data about the customer from master data. This control plan addresses all of the control goals except:

Accepted Answer

A)   ensure efficient employment of resources
B)   ensure effectiveness of operations (timeliness) 
C)   ensure input accuracy
D)   ensure update completeness

Question 17

The manager of shipping reviews a file of open sales orders-items to be shipped today-to determine that all shipments are made in a timely manner. The file of open sales orders is called a(n) ______________________________.

Accepted Answer

The answer of The manager of shipping reviews a file...

Question 18

In the control matrix the P stands for ______________________________ controls.

Accepted Answer

The answer of In the control matrix the P stands...

Question 19

The control plan called key verification is designed to reduce the possibility that data will be misread or miskeyed during data entry.

Accepted Answer

A) True 
 B)False

Question 20

The process of encoding data so that it may only be read by someone having a key is called:

Accepted Answer

A)   a coding scheme
B)   encryption
C)   dependency checks
D)   check digit

Exam 9: Controlling Information Systems: Business Process and Application Controls

Specifying ______________________________ is the first step in preparing a control matrix.

The two primary steps in preparing the control matrix include:

A turnaround document is a document that is printed as an output of multiple computer processes and is used to capture and input a previous transaction.

______________________________ are simple counts of the number of documents entered.

Which of the following is not a programmed edit check?

Inputting a range of numbers comprising a batch and then inputting each serially numbered document is characteristic of the control plan called:

A written approval in the form of a signature or initials on a document indicating that a person has authorized the event is directed primarily at achieving the control goal of:

Input control goals include those to ensure input validity, input completeness and input accuracy.

Not knowing whether input data has been accepted by the information system, the user enters the data again, resulting in duplicate event data. The control plan that helps to prevent this error is:

Written approval takes the form of a signature or initials on a document to indicate that the proper person has authorized the event.

Which of the following is a control plan that controls the entry of data by defining the acceptable format of each data field?

When there are programmed edits to control data entry, we would expect to also find ______________________________ to ensure that erroneous items are corrected and resubmitted for processing.

The purpose of ______________________________ controls is to ensure that entity resources are protected from loss, destruction, disclosure, copying, sale, or other misuse.

Which of the following control plans is designed to achieve the goal of input accuracy?

When they are sent to a customer and returned with the payment, remittance advices are examples of:

A sales representative enters the customer's account number and the system retrieves certain data about the customer from master data. This control plan addresses all of the control goals except:

The manager of shipping reviews a file of open sales orders-items to be shipped today-to determine that all shipments are made in a timely manner. The file of open sales orders is called a(n) ______________________________.

In the control matrix the P stands for ______________________________ controls.

The control plan called key verification is designed to reduce the possibility that data will be misread or miskeyed during data entry.

The process of encoding data so that it may only be read by someone having a key is called: