Checklists systems development methodology and staff hiring are examples of

Checklists systems development methodology and staff

This preview shows page 4 - 6 out of 16 pages.

14.Checklists, systems development methodology, and staff hiring are examples of what type of controls? a. Detective. b. Preventive. c. Subjective. d. Corrective. 15.When an on-line, real-time (OLRT) computer-based processing system is in use, internal control can be strengthened by 16.When auditing "around" the computer, the independent auditorfocuses solely upon the source documents and 17.One of the features that distinguishes computer processing from manual processing is 18.Given the increasing use of microcomputers as a means for accessing data bases, along with on-line real-time processing, companies face a serious challenge relating to data security. Which of the following is notan appropriatemeans for meeting this challenge?a.Institute a policy of strict identification and password controls housed in the computer software that 123
Background image
Chapter 8 Internal Control and CBISpermit only specified individuals to access the computer files and perform a given function.b.Limit terminals to perform only certain transactions.c.Program software to produce a log of transactions showing date, time, type of transaction, and operator.d.Prohibit the networking of microcomputers and do not permit users to access centralized data bases.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? 20.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 checks were claimed and cashed by other employees, in collusion with shop foremen. The controller is concerned that this practice not be allowed tocontinue under the new system. The bestcontrol for preventing this form of "payroll padding" would be to
Background image
Image of page 6

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture