Internal Control and Computer Based Information Systems

55 which of the following would lessen internal

Info icon This preview shows pages 14–17. Sign up to view the full content.

View Full Document Right Arrow Icon
55. Which of the following would lessen internal control in a CBIS? a. The computer librarian maintains custody of computer program instructions and  detailed listings. b. Computer operators have access to operator instructions and  detailed program listings. c. The control group is solely responsible for the distribution of  all computer output. d. Computer programmers write and debug programs which perform routines designed  by the systems analyst. ANSWER: B 56. Access control in an on-line CBIS can best be provided in most circumstances by a. An adequate librarianship function controlling access to files. b. A label affixed to the  outside of a file medium holder that identifies the contents. c. Batch processing of all  input through a centralized, well-guarded facility. d. User and terminal identification  controls, such as passwords. ANSWER: D
Image of page 14

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
57. While entering data into a cash receipts transaction file, an employee transposed  two numbers in a customer code. Which of the following controls could prevent input of  this type of error? a. Sequence check. b. Record check. c. Self-checking digit. d. Field-size check. ANSWER: C 58. What is the computer process called when data processing is performed  concurrently with a particular activity and the results are available soon enough to  influence the particular course of action being taken or the decision being made? a. Batch processing. b. Real time processing. c. Integrated data processing. d. Random  access processing. ANSWER: B 59. Reconciling processing control totals is an example of a. An input control. b. An output control. c. A processing control. d. A file management  control. ANSWER: B 60. A disadvantage of auditing around the computer is that it a. Permits no assessment of actual processing. b. Requires highly skilled auditors. c.  Demands intensive use of machine resources. d. Interacts actively with auditee  applications. ANSWER: A 61. The completeness of computer-generated sales figures can be tested by comparing  the number of items listed on the daily sales report with the number of items billed on  the actual invoices. This process uses a. Check digits. b. Control totals. c. Validity tests. d. Process tracing data. ANSWER: B 62. Which of the following controls would be most efficient in reducing common data  input errors? a. Keystroke verification. b. A set of well-designed edit checks. c. Balancing and  reconciliation. d. Batch totals.
Image of page 15
ANSWER: B
Image of page 16

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Image of page 17
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern