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The best example of a hash total for a payroll transaction file could be a) total of employees' social security numbers. B) sum of net pay. C) total number of employees. D) sum of hours worked. Which data entry control would best pre(ent similar data entry errors in the future?
The best example of a hash total for a payroll transaction file could be a) total of employees' social security numbers. B) sum of net pay. C) total number of employees. D) sum of hours worked. Which data entry control would best pre(ent similar data entry errors in the future?
The best example of a hash total for a payroll transaction file could be a) total of employees' social security numbers. B) sum of net pay. C) total number of employees. D) sum of hours worked. Which data entry control would best pre(ent similar data entry errors in the future?
Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 10 Information Systems Controls for Systems ReliabilityPart 3: Processing Integrity
and !ailability 1) The best example of a hash total for a payroll transaction file could be A) total of employees' social security numbers. B) sum of net pay. C) total number of employees. D) sum of hours worked. Answer A !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic $) *rror lo"s and re(iew are an example of A) data entry controls. B) data transmission controls. C) output controls. D) processin" controls. Answer A !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 1 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 1) 2ollowin" is the result of batch control totals on employee +ocial +ecurity 3umbers in a payroll processin" transaction Correct 4alues 2rom 5asterfile 4alues *ntered Durin" !rocessin" 67%187%9: 67%187%9: 81691:67% 81691:67% 6971%68$: 6971%68$: 8167%16$- 8167%16$- 81619:67% 81691:67% :%767%781 :%767%781 6%1$1-879 6%1$1-879 1%19617187 1%$-187187 The difference in the control totals is %$-.---. ;hich data entry control would best pre(ent similar data entry errors in the future< A) 5odulus 11 B) 4alidity check C) Check di"it D) +e=uence check Answer C !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic 6) ;hich of the followin" data entry controls would not be useful if you are recordin" the checkout of library books by members< A) +e=uence check B) !romptin" C) 4alidity check D) Concurrent update control Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic $ Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 8) A customer failed to include her account number on her check. and the accounts recei(able clerk credited her payment to a different customer with the same last name. ;hich control could ha(e been used to most effecti(ely to pre(ent this error< A) Closed>loop (erification B) Duplicate (alues check C) 4alidity check D) #econciliation of a batch control total Answer A !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic :) /f in(oices are processed in "roups of fifty. which fields from the document shown below would not be used to create a hash control total< A) Amount B) /tem 3umber C) ?uantity &rdered D) +ales &rder number Answer A 1 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B #eflecti(e Thinkin" %) A data entry input control in which the application software sums the first four di"its of a customer number to calculate the (alue of the fifth di"it and then compares the calculated number to the number typed in durin" data entry is an example of a A) check di"it (erification. B) (alidity check. C) closed>loop (erification. D) duplicate data check. Answer A !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 7) All of the followin" controls for online entry of a sales order would be useful except A) check di"it (erification on the dollar amount of the order. B) (alidity check on the in(entory item numbers. C) field check on the customer /D and dollar amount of the order. D) concurrent update control. Answer A !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty Difficult AAC+B Analytic 9) A specific in(entory record indicates that there were 1$ items on hand before a customer brin"s two of the items to the check stand to be purchased. The cashier accidentally entered =uantity $- instead of $. ;hich data entry control would best ha(e pre(ented this error< A) si"n check B) limit check C) (alidity check D) field check Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 6 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 1-) ;hen processin" weekly payroll. an employee accidentally entered 6-- for hours worked. The best data entry control for this error would be A) a limit check. B) a check di"it. C) batch total reconciliation. D) a field check. Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 11) The data entry control that would best pre(ent enterin" an in(oice recei(ed from a (endor who is not on an authori@ed supplier list is A) a (alidity check. B) an authori@ation check. C) a check di"it. D) closed>loop (erification. Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 1$) 2orms desi"n is an example of this type of control. A) Data entry control B) !rocessin" control C) &utput control D) /nput control Answer D !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 11) +e=uentially prenumbered forms is an example of aAn) A) data entry control. B) data transmission control. C) processin" control. D) input control. Answer D !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 8 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 16) Turnaround documents are an example of aAn) A) data entry control. B) output control. C) processin" control. D) input control. Answer D !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 18) A (alidity check is an example of aAn) A) data entry control. B) data transmission control. C) output control. D) input control. Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 1:) !arity checks are an example of aAn) A) data entry control. B) data transmission control. C) output control. D) processin" control. Answer B !a"e #ef $%9 &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 1%) Bser re(iews are an example of aAn) A) data entry control. B) data transmission control. C) output control. D) processin" control. Answer C !a"e #ef $%7 &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic : Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 17) Data matchin" is an example of aAn) A) data entry control. B) data transmission control. C) processin" control. D) input control. Answer C !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 19) Batch totals are an example of aAn) A) data entry control. B) data transmission control. C) output control. D) processin" control. Answer A !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic $-) Cancellation and stora"e of documents means that A) data are copied from a document and stored. after which the document is shredded. B) documents are defaced before bein" shredded. C) documents are defaced and stored. D) cancellation data are copied from documents before they are stored. Answer C !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic $1) Check di"it (erification is an example of aAn) A) data transmission control. B) output control. C) processin" control. D) input control. Answer D !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic % Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all $$) This ensures that the input data will fit into the assi"ned field. A) )imit check B) #an"e check C) +i@e check D) 4alidity check Answer C !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic $1) This tests a numerical amount to ensure that it does not exceed a predetermined (alue nor fall below another predetermined (alue. A) Completeness check B) 2ield check C) )imit check D) #an"e check Answer D !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic $6) This determines if all re=uired data items ha(e been entered. A) Completeness check B) 2ield check C) )imit check D) #an"e check Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic $8) This determines the correctness of the lo"ical relationship between two data items. A) #an"e check B) #easonableness test C) +i"n check D) +i@e check Answer B !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 7 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all $:) This determines if characters are of the proper type. A) 2ield check B) Alpha>numeric check C) #an"e check D) #easonableness test Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic $%) This tests a numerical amount to ensure that it does not exceed a predetermined (alue. A) Completeness check B) )imit check C) #an"e check D) +i"n check Answer B !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic $7) This batch processin" data entry control sums a field that contains dollar (alues. A) #ecord count B) 2inancial total C) 0ash total D) +e=uence check Answer B !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic $9) This batch processin" data entry control sums a non>financial numeric field. A) #ecord count B) 2inancial total C) 0ash total D) +e=uence check Answer C !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 9 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 1-) ;hen / enter a correct customer number. the data entry screen displays the customer name and address. This is an example of A) promptin". B) preformattin". C) closed>loop (erification. D) error checkin". Answer C !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 11) This control ensures that the correct and most current files are bein" updated. A) Cross>footin" balance test B) Data matchin" C) 2ile labels D) ;rite>protect mechanism Answer C !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic 1$) This batch processin" data entry control sums the number of items in a batch. A) 2inancial total B) 0ash total C) #ecord count D) +e=uence check Answer C !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 11) This data entry control compares the /D number in transaction data to a master file to (erify that the /D number exists. A) #easonableness test B) Bser re(iew C) Data matchin" D) 4alidity check Answer D !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 1- Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 16) 2ile labels are an example of A) data entry controls. B) output controls. C) processin" controls. D) source data controls. Answer C !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 18) A computer operator accidentally used the wron" master file when updatin" a transaction file. As a result. the master file data is now unreadable. ;hich control could best ha(e pre(ented this from happenin"< A) /nternal header label B) 4alidity check C) Check di"it D) !arity check Answer A !a"e #ef $%% &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 1:) Cha@ 2innerty called the /T 0elp Desk in a huff. C/'m tryin" to open an *xcel file and / "et a messa"e that says that the file is locked for editin". ;hat's "oin" on<C The answer is likely that A) the file is corrupted due to a computer (irus. B) there is no problem. Cha@ is editin" the file. so it is locked. C) concurrent update controls ha(e locked the file. D) Cha@ probably opened the file as read>only. Answer C !a"e #ef $%7 &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic 1%) This control protects records from errors that occur when two or more users attempt to update the same record simultaneously. A) Concurrent update controls B) Cross>footin" balance test C) Data con(ersion controls D) #ecalculation of batch totals Answer A !a"e #ef $%7 &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic 11 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 17) 5odest *xpectations /n(estment +er(ices A5*/+) allows customers to mana"e their in(estments o(er the /nternet. /f customers attempt to sell more shares of a stock than they ha(e in their account. an error messa"e is displayed. This is an example of a A) reasonableness test. B) field check. C) (alidity check. D) limit check. Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic 19) 5odest *xpectations /n(estment +er(ices A5*/+) allows customers to mana"e their in(estments o(er the /nternet. /f customers attempt to spend more money than they ha(e in their account. an error messa"e is displayed. This is an example of a A) reasonableness test. B) field check. C) (alidity check. D) limit check. Answer A !a"e #ef $%: &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic 6-) The +pontaneous Combustion #ocket +hoppe in downtown 2ar"o. 3orth Dakota. "enerates three =uarters of its re(enue from orders taken o(er the /nternet. The re(enue clearin" account is debited by the total of cash and credit receipts and credited by the total of storefront and /nternet sales. This is an example of a A) data inte"rity test. B) @ero>balance test. C) trial balance audit. D) cross>footin" balance test. Answer B !a"e #ef $%7 &b'ecti(e )earnin" &b'ecti(e 1 Difficulty 5oderate AAC+B Analytic 61) ;hat is the most effecti(e way to ensure information system a(ailability< A) 0i"h bandwidth B) 5aintain a hot site C) 5aintain a cold site D) 2re=uent backups Answer B !a"e #ef $7% &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 1$ Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 6$) Concernin" system a(ailability. which of the followin" statements is true< A) 0uman error does not threaten system a(ailability. B) !roper controls can maximi@e the risk of threats causin" si"nificant system downtime. C) Threats to system a(ailability can be completely eliminated. D) Threats to system a(ailability include hardware and software failures as well as natural and man> made disasters. Answer D !a"e #ef $76 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 61) ;hich of the followin" is not an ob'ecti(e of a disaster reco(ery plan< A) 5inimi@e the extent of the disruption. dama"e or loss. B) !ermanently establish an alternati(e means of processin" information. C) #esume normal operations as soon as possible. D) Train employees for emer"ency operations. Answer B !a"e #ef $7% &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 66) ;hich item below would not typically be part of an ade=uate disaster reco(ery plan< A) a system up"rade due to operatin" system software chan"es B) uninterruptible power systems installed for key system components C) scheduled electronic (aultin" of files D) backup computer and telecommunication facilities Answer A !a"e #ef $7% &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 68) A facility that contains all the computin" e=uipment the or"ani@ation needs to perform its essential business acti(ities is known as a A) cold site. B) hot site. C) remote site. D) subsidiary location. Answer B !a"e #ef $7% &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 11 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 6:) A facility that is pre>wired for necessary telecommunications and computer e=uipment. but doesn't ha(e e=uipment installed. is known as a A) cold site. B) hot site. C) remote site. D) subsidiary location. Answer A !a"e #ef $7% &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 6%) ;hen a computer system's files are automatically duplicated on a second data stora"e system as they are chan"ed. the process is referred to as A) real>time mirrorin". B) batch updatin". C) consistency control. D) double>secure stora"e. Answer A !a"e #ef $7% &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 67) DDDDDDDD enables a system to continue functionin" in the e(ent that a particular component fails. A) An incremental backup procedure B) 2ault tolerance C) !re(enti(e maintenance D) A concurrent update control Answer B !a"e #ef $76 &b'ecti(e )earnin" &b'ecti(e $ Difficulty 5oderate AAC+B Analytic 69) A copy of a database. master file. or software that will be retained indefinitely as a historical record is known as aAn) A) archi(e. B) cloud computin". C) differential backup. D) incremental backup. Answer A !a"e #ef $7: &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 16 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 8-) ;hile this type of backup process takes lon"er than the alternati(e. restoration is easier and faster. A) Archi(e B) Cloud computin" C) Differential backup D) /ncremental backup Answer C !a"e #ef $7: &b'ecti(e )earnin" &b'ecti(e $ Difficulty 5oderate AAC+B Analytic 81) DDDDDDDD in(ol(es copyin" only the data items that ha(e chan"ed since the last partial backup. A) Archi(e B) Cloud computin" C) Differential backup D) /ncremental backup Answer D !a"e #ef $78 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 8$) DDDDDDDD copies all chan"es made since the last full backup. A) Archi(e B) Cloud computin" C) Differential backup D) /ncremental backup Answer C !a"e #ef $7: &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 81) The maximum amount of time between backups is determined by a company's A) reco(ery time ob'ecti(e. B) reco(ery point ob'ecti(e. C) reco(ery ob'ecti(e. D) maximum time reco(ery ob'ecti(e. Answer B !a"e #ef $78 &b'ecti(e )earnin" &b'ecti(e $ Difficulty 5oderate AAC+B Analytic 18 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 86) The maximum acceptable down time after a computer system failure is determined by a company's A) reco(ery time ob'ecti(e. B) reco(ery point ob'ecti(e. C) reco(ery ob'ecti(e. D) maximum time reco(ery ob'ecti(e. Answer A !a"e #ef $78 &b'ecti(e )earnin" &b'ecti(e $ Difficulty 5oderate AAC+B Analytic 88) The accountin" department at +yner"y 0ydroelectric records an a(era"e of 1$.8-- transactions per hour. By cost>benefit analysis. mana"ers ha(e concluded that the maximum acceptable loss of data in the e(ent of a system failure is $8.--- transactions. /f the firm's reco(ery time ob'ecti(e is 1$- minutes. then the worst case reco(ery time ob'ecti(e is A) 1 hour B) $ hours C) 1 hours D) 6 hours Answer D !a"e #ef $78 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 8:) The accountin" department at +yner"y 0ydroelectric records an a(era"e of 1-.--- transactions per hour. By cost>benefit analysis. mana"ers ha(e concluded that the maximum acceptable loss of data in the e(ent of a system failure is $-.--- transactions. /f the firm's reco(ery time ob'ecti(e is :- minutes. then the worst case reco(ery time ob'ecti(e is A) 1 hour B) $ hours C) 1 hours D) 6 hours Answer C !a"e #ef $78 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 1: Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all 8%) The accountin" department at +yner"y 0ydroelectric records an a(era"e of 1-.--- transactions per hour. By cost>benefit analysis. mana"ers ha(e concluded that the maximum acceptable loss of data in the e(ent of a system failure is 6-.--- transactions. The firm's reco(ery point ob'ecti(e is therefore A) 6-.--- transactions B) 1-.--- transactions C) 1- hours D) 6 hours Answer D !a"e #ef $78 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 87) The accountin" department at +yner"y 0ydroelectric records an a(era"e of 1$.8-- transactions per hour. By cost>benefit analysis. mana"ers ha(e concluded that the maximum acceptable loss of data in the e(ent of a system failure is $8.--- transactions. The firm's reco(ery point ob'ecti(e is therefore A) $8.--- transactions B) 1$.8-- transactions C) 1 hour D) $ hours Answer D !a"e #ef $78 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 89) This control entails (erifyin" that the proper number of bits are set to the (alue 1 in each character recei(ed. A) *cho check B) 2ield check C) !arity check D) Trailer record Answer C !a"e #ef $%9 &b'ecti(e )earnin" &b'ecti(e 1 Difficulty *asy AAC+B Analytic :-) !robably the most important chan"e mana"ement control is A) monitorin" user ri"hts and pri(ile"es durin" the chan"e process. B) testin" all chan"es thorou"hly prior to implementation on a stand>alone computer. C) updatin" all documentation to reflect chan"es made to the system. D) mana"ement's careful monitorin" and re(iew. Answer D !a"e #ef $79 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic 1% Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all :1) ;hich of the followin" is true< A) Cloud computin" is a control techni=ue for system a(ailability. B) Cloud computin" eliminates the need for backup of applications and data. C) Cloud computin" refers to the practice of storin" application files and backup data on satellites 'in the clouds'. D) Cloud computin" eliminates the need for companies to own their own software and ser(ers. Answer A !a"e #ef $77 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic :$) Discuss how cloud computin" could both positi(ely and ne"ati(ely affect system a(ailability. Answer Cloud computin" si"nificantly reduces the risk that a sin"le e(ent would result in system una(ailability. since the 'cloud' consists of banks of redundant ser(ers. in multiple locations. 0owe(er. since users don't own the cloud. if a pro(ider "oes out of business. users may find it (ery difficult to access applications and data stored in the cloud. Additionally. users should e(aluate the security and a(ailability controls of the cloud pro(ider before transactin" business. !a"e #ef $77 &b'ecti(e )earnin" &b'ecti(e $ Difficulty *asy AAC+B Analytic :1) Define and contrast a reco(ery point ob'ecti(e and a reco(ery time ob'ecti(e. Answer A reco(ery point ob'ecti(e is the maximum amount of time that a firm is willin" to risk the possible loss of transaction data. A reco(ery time ob'ecti(e is the maximum amount of time that a firm is willin" to risk losin" access to its accountin" information system due to disaster. !a"e #ef $78 &b'ecti(e )earnin" &b'ecti(e $ Difficulty 5oderate AAC+B Analytic 17 Copyri"ht , $-1$ !earson *ducation. /nc. publishin" as !rentice 0all