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19.What type of computer-based system is characterized by data that are assembled from more than one location and records that are updated immediately? a. Microcomputer system. Minicomputer system. c. Batchprocessing system. d. Online real-time system. ANSWER: b. D20.Company A has recently converted its manual payroll to a computer-based system. Under the old system, employees who had resigned or been terminated were occasionally kept on the payroll and their checkswere claimed and cashed by other employees, in collusion with shop foremen. The controller is concerned that this practice not be allowed to continue under the new system. The bestcontrol for preventing this form of "payroll padding" would be tob.Require foremen to obtain a signed receipt from each employee claiming a payroll check.c.Require the human resources department to authorize all hires andterminations, and to forward a current computerized list of 123
Chapter 8 Internal Control and CBISC21.Compared to a manual system, a CBIS generally 1. Reduces segregation of duties. Increases segregation of duties. 3. Decreases manual inspection of processing results. 4. Increases manual inspection of processing results. 2. b. A22.One of the major problems in a CBIS is that incompatible functions may be performed by the same individual. One compensating control for this is the use of b. A D23.Which of the following processing controls would be most effective in assisting a store manager to ascertain whether the payroll transaction data were processed in their entirety?a. Payroll file header record. Transaction identification codes. c. Processing control totals. d. Programmed exception reporting. ANSWER: b. C24.An organizational control over CBIS operations is b. C