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Accounting
Information Systems, 12e (Romney/Steinbart)
Chapter 10
Information Systems Controls for Systems ReliabilityPart
3: Processing Integrity and Availability
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.
7
2)
Error logs and review are an example of
A)
data entry controls.
B)
data transmission controls.
C)
output controls.
D)
processing controls.
7
3)
Following is the result of batch control totals on employee Social Security
Numbers in a payroll processing transaction:
|
Correct Values
From Masterfile
|
Values Entered
During Processing
|
|
487358796
|
487358796
|
|
534916487
|
534916487
|
|
498374526
|
498374526
|
|
514873420
|
514873420
|
|
534196487
|
534916487
|
|
678487853
|
678487853
|
|
471230589
|
471230589
|
|
3719438158
|
3720158158
|
The
difference in the control totals is 720,000. Which data entry control would best
prevent similar data entry errors in the future?
A)
Modulus 11
B)
Validity check
C)
Check digit
D)
Sequence check
7
4)
Which of the following data entry controls would not be useful if you
are recording the checkout of library books by members?
A)
Sequence check
B)
Prompting
C)
Validity check
D)
Concurrent update control
6
5)
A customer failed to include her account number on her check, and the accounts receivable
clerk credited her payment to a different customer with the same last name.
Which control could have been used to most effectively to prevent this error?
A)
Closed-loop verification
B)
Duplicate values check
C)
Validity check
D)
Reconciliation of a batch control total
7
6)
If invoices are processed in groups of fifty, which fields from the document
shown below would not be used to create a hash control total?
A)
Amount
B)
Item Number
C)
Quantity Ordered
D)
Sales Order number
7
7)
A data entry input control in which the application software sums the first
four digits of a customer number to calculate the value of the fifth digit and
then compares the calculated number to the number typed in during data entry is
an example of a
A)
check digit verification.
B)
validity check.
C)
closed-loop verification.
D)
duplicate data check.
7
8)
All of the following controls for online entry of a sales order would be useful
except
A)
check digit verification on the dollar amount of the order.
B)
validity check on the inventory item numbers.
C)
field check on the customer ID and dollar amount of the order.
D)
concurrent update control.
7
9)
A specific inventory record indicates that there were 12 items on hand before a
customer brings two of the items to the check stand to be purchased. The
cashier accidentally entered quantity 20 instead of 2. Which data entry control
would best have prevented this error?
A)
sign check
B)
limit check
C)
validity check
D)
field check
6
10)
When processing weekly payroll, an employee accidentally entered 400 for hours
worked. The best data entry control for this error would be
A)
a limit check.
B)
a check digit.
C)
batch total reconciliation.
D)
a field check.
6
11)
The data entry control that would best prevent entering an invoice
received from a vendor who is not on an authorized supplier list is
A)
a validity check.
B)
an authorization check.
C)
a check digit.
D)
closed-loop verification.
6
12)
Forms design is an example of this type of control.
A)
Data entry control
B)
Processing control
C)
Output control
D)
Input control
6
13)
Sequentially prenumbered forms is an example of a(n)
A)
data entry control.
B)
data transmission control.
C)
processing control.
D)
input control.
6
14)
Turnaround documents are an example of a(n)
A)
data entry control.
B)
output control.
C)
processing control.
D)
input control.
6
15)
A validity check is an example of a(n)
A)
data entry control.
B)
data transmission control.
C)
output control.
D)
input control.
6
16)
Parity checks are an example of a(n)
A)
data entry control.
B)
data transmission control.
C)
output control.
D)
processing control.
9
17)
User reviews are an example of a(n)
A)
data entry control.
B)
data transmission control.
C)
output control.
D)
processing control.
8
18)
Data matching is an example of a(n)
A)
data entry control.
B)
data transmission control.
C)
processing control.
D)
input control.
7
19)
Batch totals are an example of a(n)
A)
data entry control.
B)
data transmission control.
C)
output control.
D)
processing control.
7
20) Cancellation
and storage of documents means that
A)
data are copied from a document and stored, after which the document is
shredded.
B)
documents are defaced before being shredded.
C)
documents are defaced and stored.
D)
cancellation data are copied from documents before they are stored.
6
21)
Check digit verification is an example of a(n)
A)
data transmission control.
B)
output control.
C)
processing control.
D)
input control.
7
22)
This ensures that the input data will fit into the assigned field.
A)
Limit check
B)
Range check
C)
Size check
D)
Validity check
6
23)
This tests a numerical amount to ensure that it does not exceed a predetermined
value nor fall below another predetermined value.
A)
Completeness check
B)
Field check
C)
Limit check
D)
Range check
6
24)
This determines if all required data items have been entered.
A)
Completeness check
B)
Field check
C)
Limit check
D)
Range check
6
25)
This determines the correctness of the logical relationship between two data
items.
A)
Range check
B)
Reasonableness test
C)
Sign check
D)
Size check
6
26)
This determines if characters are of the proper type.
A)
Field check
B)
Alpha-numeric check
C)
Range check
D)
Reasonableness test
6
27)
This tests a numerical amount to ensure that it does not exceed a predetermined
value.
A)
Completeness check
B)
Limit check
C)
Range check
D)
Sign check
6
28)
This batch processing data entry control sums a field that contains dollar
values.
A)
Record count
B)
Financial total
C)
Hash total
D)
Sequence check
7
29)
This batch processing data entry control sums a non-financial numeric field.
A)
Record count
B)
Financial total
C)
Hash total
D)
Sequence check
7
30) When I enter
a correct customer number, the data entry screen displays the customer name and
address. This is an example of
A)
prompting.
B)
preformatting.
C)
closed-loop verification.
D)
error checking.
7
31)
This control ensures that the correct and most current files are being updated.
A)
Cross-footing balance test
B)
Data matching
C)
File labels
D)
Write-protect mechanism
7
32)
This batch processing data entry control sums the number of items in a batch.
A)
Financial total
B)
Hash total
C)
Record count
D)
Sequence check
7
33)
This data entry control compares the ID number in transaction data to a master
file to verify that the ID number exists.
A)
Reasonableness test
B)
User review
C)
Data matching
D)
Validity check
6
34)
File labels are an example of
A)
data entry controls.
B)
output controls.
C)
processing controls.
D)
source data controls.
7
35)
A computer operator accidentally used the wrong master file when updating a
transaction file. As a result, the master file data is now unreadable. Which
control could best have prevented this from happening?
A)
Internal header label
B)
Validity check
C)
Check digit
D)
Parity check
7
36) Chaz
Finnerty called the IT Help Desk in a huff. "I'm trying to open an Excel
file and I get a message that says that the file is locked for editing. What's
going on?" The answer is likely that
A)
the file is corrupted due to a computer virus.
B)
there is no problem. Chaz is editing the file, so it is locked.
C)
concurrent update controls have locked the file.
D)
Chaz probably opened the file as read-only.
8
37)
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-footing balance test
C)
Data conversion controls
D)
Recalculation of batch totals
8
38) Modest
Expectations Investment Services (MEIS) allows customers to manage their
investments over the Internet. If customers attempt to sell more shares of a
stock than they have in their account, an error message is displayed. This is
an example of a
A)
reasonableness test.
B)
field check.
C)
validity check.
D)
limit check.
6
39) Modest
Expectations Investment Services (MEIS) allows customers to manage their
investments over the Internet. If customers attempt to spend more money than
they have in their account, an error message is displayed. This is an example
of a
A)
reasonableness test.
B)
field check.
C)
validity check.
D)
limit check.
6
40) The
Spontaneous Combustion Rocket Shoppe in downtown Fargo, North Dakota, generates
three quarters of its revenue from orders taken over the Internet. The revenue
clearing account is debited by the total of cash and credit receipts and
credited by the total of storefront and Internet sales. This is an example of a
A)
data integrity test.
B)
zero-balance test.
C)
trial balance audit.
D)
cross-footing balance test.
8
41) What is the
most effective way to ensure information system availability?
A)
High bandwidth
B)
Maintain a hot site
C)
Maintain a cold site
D)
Frequent backups
7
42)
Concerning system availability, which of the following statements is true?
A)
Human error does not threaten system availability.
B)
Proper controls can maximize the risk of threats causing significant system
downtime.
C)
Threats to system availability can be completely eliminated.
D)
Threats to system availability include hardware and software failures as well
as natural and man-made disasters.
4
43)
Which of the following is not an objective of a disaster recovery plan?
A)
Minimize the extent of the disruption, damage or loss.
B)
Permanently establish an alternative means of processing information.
C)
Resume normal operations as soon as possible.
D)
Train employees for emergency operations.
7
44)
Which item below would not typically be part of an adequate disaster
recovery plan?
A)
a system upgrade due to operating system software changes
B)
uninterruptible power systems installed for key system components
C)
scheduled electronic vaulting of files
D)
backup computer and telecommunication facilities
7
45)
A facility that contains all the computing equipment the organization needs to
perform its essential business activities is known as a
A)
cold site.
B)
hot site.
C)
remote site.
D)
subsidiary location.
7
46)
A facility that is pre-wired for necessary telecommunications and computer
equipment, but doesn't have equipment installed, is known as a
A)
cold site.
B)
hot site.
C)
remote site.
D)
subsidiary location.
7
47)
When a computer system's files are automatically duplicated on a second data
storage system as they are changed, the process is referred to as
A)
real-time mirroring.
B)
batch updating.
C)
consistency control.
D)
double-secure storage.
7
48)
________ enables a system to continue functioning in the event that a
particular component fails.
A)
An incremental backup procedure
B)
Fault tolerance
C)
Preventive maintenance
D)
A concurrent update control
4
49)
A copy of a database, master file, or software that will be retained
indefinitely as a historical record is known as a(n)
A)
archive.
B)
cloud computing.
C)
differential backup.
D)
incremental backup.
6
50)
While this type of backup process takes longer than the alternative,
restoration is easier and faster.
A)
Archive
B)
Cloud computing
C)
Differential backup
D)
Incremental backup
6
51)
________ involves copying only the data items that have changed since the last
partial backup.
A)
Archive
B)
Cloud computing
C)
Differential backup
D)
Incremental backup
5
52)
________ copies all changes made since the last full backup.
A)
Archive
B)
Cloud computing
C)
Differential backup
D)
Incremental backup
6
53) The maximum
amount of time between backups is determined by a company's
A)
recovery time objective.
B)
recovery point objective.
C)
recovery objective.
D)
maximum time recovery objective.
5
54) The maximum
acceptable down time after a computer system failure is determined by a
company's
A)
recovery time objective.
B)
recovery point objective.
C)
recovery objective.
D)
maximum time recovery objective.
5
55) The
accounting department at Synergy Hydroelectric records an average of 12,500
transactions per hour. By cost-benefit analysis, managers have concluded that
the maximum acceptable loss of data in the event of a system failure is 25,000
transactions. If the firm's recovery time objective is 120 minutes, then the
worst case recovery time objective is
A)
1 hour
B)
2 hours
C)
3 hours
D)
4 hours
5
56) The
accounting department at Synergy Hydroelectric records an average of 10,000
transactions per hour. By cost-benefit analysis, managers have concluded that
the maximum acceptable loss of data in the event of a system failure is 20,000
transactions. If the firm's recovery time objective is 60 minutes, then the
worst case recovery time objective is
A)
1 hour
B)
2 hours
C)
3 hours
D)
4 hours
5
57) The
accounting department at Synergy Hydroelectric records an average of 10,000
transactions per hour. By cost-benefit analysis, managers have concluded that
the maximum acceptable loss of data in the event of a system failure is 40,000
transactions. The firm's recovery point objective is therefore
A)
40,000 transactions
B)
10,000 transactions
C)
10 hours
D)
4 hours
5
58)
The accounting department at Synergy Hydroelectric records an average of 12,500
transactions per hour. By cost-benefit analysis, managers have concluded that
the maximum acceptable loss of data in the event of a system failure is 25,000
transactions. The firm's recovery point objective is therefore
A)
25,000 transactions
B)
12,500 transactions
C)
1 hour
D)
2 hours
5
59)
This control entails verifying that the proper number of bits are set to the
value 1 in each character received.
A)
Echo check
B)
Field check
C)
Parity check
D)
Trailer record
9
60)
Probably the most important change management control is
A)
monitoring user rights and privileges during the change process.
B)
testing all changes thoroughly prior to implementation on a stand-alone
computer.
C)
updating all documentation to reflect changes made to the system.
D)
management's careful monitoring and review.
9
61)
Which of the following is true?
A)
Cloud computing is a control technique for system availability.
B)
Cloud computing eliminates the need for backup of applications and data.
C)
Cloud computing refers to the practice of storing application files and backup
data on satellites 'in the clouds'.
D)
Cloud computing eliminates the need for companies to own their own software and
servers.
8
62)
Discuss how cloud computing could both positively and negatively affect system
availability.
63)
Define and contrast a recovery point objective and a recovery time objective.
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