Section 4D Flashcards
1
Q
disk storage unit is preferred over a magnetic tape drive because the disk storage unit:
has nine tracks.
offers sequential access to data files.
offers random access to data files.
is a cheaper medium for data storage.
A
offers random access to data files.
Access to data takes less time with disk storage than with magnetic tape storage.
Consider how data is stored on magnetic tape. Blocks of data files are arranged linearly along the entire length of the tape. In order to move from a read location at or near the beginning of the tape to a read location near the end of the tape, it is necessary to travel over all tape between the two read locations.
On the other hand, if disk storage is used, it is possible to jump directly from one read location to another. This is possible because disk storage offers random access to data files.
2
Q
DATA STORAGE CONCEPTS
An \_\_\_\_ some times called a \_\_\_ , is something about which information is stored (employees, inventory items, customers). ....Each entity has attributes, or characteristics of interest, which are stored (employee pay rates, customer addresses). T/F
A ___is a specific instance of an attribute. (The ___for Able Company’s customer number is 16152.)
……. Data values are stored in a physical space called a __. A customer number, such as 16152, will be stored in a ___named “Customer Number.”
A set of fields is called a ___
Related records are grouped to form a __
A set of interrelated, centrally coordinated files is referred to as a ___
A
entity, sometimes called a variable
True
data value
field
record
file
database
3
Q
A ___stores cumulative information about an organization and is similar to a l edger in a manual system. This is like a perm file.
___are records of past transactions, including those of past periods.
\_\_\_files are files that are referred to during processing. A \_\_file is a traditional file system characterized by having only fixed-length “\_\_” files. All files are of equal \_\_
A
master file
Archive files
Reference
flat , length.
4
Q
Which of the following technologies is specifically designed to exchange financial information over the World Wide Web?
Hypertext markup language (HTML)
Extensible business reporting language (XBRL)
Hypertext transfer protocol (HTTP)
Transmission control program/internet protocol (TCP/IP)
A
XBRL
Extensible business reporting language (XBRL) uses tags to identify the contents of each data item. It was created to transmit financial information over the Internet.
The other answer choices (HTML, HTTP, and TCP/IP) are incorrect because they are each protocols used on the Internet but are not limited to the exchange of financial information.
5
Q
Which of the following is responsible for making sure that the information system operates efficiently and effectively?
Network manager
Security management
Systems administrator
Change management
A
System Admin
The systems administrators make sure the information system operates efficiently and effectively.
The network managers make sure the networks operate continuously and properly and that all applicable devices are linked to the organization’s internal and external networks.
6
Q
Which of the following input controls would prevent an incorrect state abbreviation from being accepted as legitimate data?
Reasonableness test
Field check
Digit verification check
Validity check
A
Validity Check
A validity check is an edit test in which an identification number or transaction code is compared with a table of valid identification numbers or codes maintained in computer memory. As an example, the system would compare an incorrect state abbreviation of “PS” with all possible valid state abbreviations and determine that it is not an abbreviation for one of the 50 states.
A field check makes sure that the entry is the correct type for the field (numeric or alphanumeric). Any letters would satisfy this requirement, whether or not they were a valid state abbreviation.
7
Q
Which of the following procedures would enhance the control structure of a computer operations department?
Periodic rotation of operators
Mandatory vacations
Controlled access to the facility
All of the answer choices are correct.
A
All above
Periodic rotation of operators, mandatory vacations, and controlled access to the facility would all enhance the control structure of a computer operations department.
Periodic rotation of operators and mandatory vacations provide other personnel the opportunity to detect any control weakness. Controlled access is one of the basic control objectives.
8
Q
Management of a company has a lack of segregation of duties within the application environment, with programmers having access to development and production. The programmers have the ability to implement application code changes into production without monitoring or a quality assurance function. This is considered a deficiency in which of the following areas?
Change control
Management override
Data integrity
Computer operations
A
Change Control
Change control is the process of modifying application software, including requesting a change, reviewing the effectiveness of the change, approving the change, and implementing the change. Since programmers can implement application code changes without approval, there is a weakness in control over changes to application programs.
Data integrity refers to accuracy of data entered into the program or processing of that data rather than the software itself.
9
Q
____is the process of modifying application software, including requesting a change, reviewing the effectiveness of the change, approving the change, and implementing the change.
A
Change control
10
Q
A control procedure that could be used in an online system to provide an immediate check on whether an account number has been entered on a terminal accurately is a: HASH TOTAL
A
False - Self-checking digit
A self-checking digit is generated when the data element is inputted. A prescribed arithmetic operation is automatically done and stored on this element. This same operation is then performed later on, which would “ensure that the number has not been recorded incorrectly.”
A compatibility test validates the data within the field.
A hash total is the total of a nonquantitative field such as account number to be sure all records are processed.
11
Q
If the company installs a ___network, it should ensure that transmission facilities on its premises are secure.
A
leased-line
12
Q
The planning committee was concerned that unauthorized people might attempt to gain access to the network. If the company installs a network using leased lines, then it should ensure that:
phone numbers for the network are kept confidential.
tone suppression devices are installed on all ports.
transmission facilities on its premises are secure.
network availability is limited to certain times of the day.
A
transmission facilities on its premises are secure.
13
Q
Specialized programs that are made available to users of computer systems to perform routine and repetitive functions are referred to as: SOURCE PROGRAMS
A
False -Service Programs
Service programs are applications programs that can be called in by the user’s programs to perform some common, subordinate function. They are sometimes referred to as “canned” programs.
14
Q
____are applications programs that can be called in by the user’s programs to perform some common, function. They are sometimes referred to as “canned” programs.
A
Service programs
15
Q
A software tool used for ad hoc, online access to items in a database would most likely be:
a query utility program.
an application generator.
a report generator.
terminal emulation software.
A
query utility program
Query utility programs are used to access information contained in databases. Query utility programs provide users with online access to database information items and are characterized by their ability to enable a user to design an ad hoc query to retrieve only that information needed by the user.
16
Q
A systems engineer is developing the input routines for a payroll system. Which of the following methods validates the proper entry of hours worked for each employee?
Check digit
Sequence check
Capacity check
Reasonableness check
A
Reasonableness check
Reasonableness checks test to make sure data makes sense when compared to other data—they can be used to validate the proper entry of hours worked for each employee.
A check digit is created from other digits (e.g., each time a six-digit ID number is entered, a seventh check digit is computed from the first six digits; a verification calculation will not match the check digit if an error is made in entering the six digits)
17
Q
Flowcharting is a useful internal audit tool for evaluating controls in operational units and operations. A problem relating to flowcharts is the time and cost of developing and maintaining them. One means for reducing this cost is through use of which of the following?
Flowcharting software
Organization charts as surrogates for flowcharts
Outsourcing
Standard flowcharts
A
flowchart software
Flowcharting software could be used to reduce the cost of preparing and updating flowcharts.
18
Q
A system where several minicomputers are connected for communication and data transmission purposes, but where each computer can also process its own data, is known as a CENTRALIZED NETWORK
A
Distributed Data Processing Network
Distributed data processing is a network of interdependent computers where certain functions are centralized and other functions are decentralized and processing is shared among two or more computers. In a distributed data processing network, each computer can also process its own data. Distributed data processing is an alternative to both centralization and decentralization.
19
Q
In a large multinational organization, which of the following job responsibilities should be assigned to the network administrator?
Managing remote access
Developing application programs
Reviewing security policy
Installing operating system upgrades
A
Manage Remote Access
. A network administrator in this environment would be expected to deal with the full scope of network activities, which would include access to the network from remote locations.
20
Q
JOB DUTIES:
Who is dis? Give Job Title
the organization's networks operate continuously and properly, and all applicable devices are linked to the organization's internal and external networks.
WHO IS DIS? GIVE A JOB TITLE
___makes sure all system components are secure and protected from any and all internal as well as external threats.
A
Network manager
Security management
21
Q
An advantage of having a computer maintain an automated error log in conjunction with computer edit programs is that:
reports can be developed that summarize the errors by type, cause, and person responsible.
less manual work is required to determine how to correct errors.
better editing techniques will result.
the audit trail is maintained.
A
reports can be developed that summarize the errors by type, cause, and person responsible.
An audit trail is maintained but reports would have to be developed to make it meaningful.
22
Q
In a microcomputer system, the place where parts of the operating system program and language translator program are permanently stored is RAM (Random Access Memory)
A
False - Read only Memory (ROM)
The operating system and language translator programs are permanently stored in the read only memory (ROM). ROM may only be read from to prevent these important programs from being accidentally altered or deleted.
RAM is used for temporary storage of data or programs and can be erased and reused. This memory is used to store programs and data currently being used by the CPU.tion.
23
Q
A decision table indicates the:
sequence of logical operations in a program.
sequence of operations in a system.
alternative logic conditions and actions to be taken in a program.
flow of documents regarding a transaction.
A
alternative logic conditions and actions to be taken in a program.
A decision table is useful in building logical models. It is a tabular representation of logical processes. It indicates the alternative logic conditions and actions to be taken in a program.
24
Q
An employee mistakenly enters “April 31” in the date field. Which of the following programmed edit checks offers the best solution for detecting this error?
A
Reasonableness
A reasonableness check is an edit check of logical correctness of the relationships among the values in an input data set, or the value of an input item with the values of a related data item in a master file.
25
A control designed to catch errors at the point of data entry is:
A BATCH TOTAL
False -A self-checking digit
Self-checking digits ensure that the number has been entered correctly and that it is valid
26
The operational effectiveness of controls can be improved through the application of a methodology such as Six Sigma or total quality management (TQM). In general, in order to improve the operating effectiveness of processes and their associated controls, the following series of steps needs to be followed in what sequence?
I. Implement monitoring and control capabilities
II. Collecting information about the problem or issue
III. Remediating causes of ineffectiveness or inefficiencies
IV. Determine the root cause of the issue
V. Define the problem, issue, and/or goal of the process
```
V
II
IV
III
I
```
27
Which control, when implemented, would best assist in meeting the control objective that a system have the capability to hold users accountable for functions performed?
Programmed cutoff
Redundant hardware
Activity logging
Transaction error logging
Activity logging
Activity logging provides an audit trail of user activity
Transaction error logging controls transactions rather than user terminal activity
28
All of the following are characteristic of computer machine language, except:
internal binary code.
hexadecimal code.
assembly language.
on/off electrical switches.
Assembly Language
29
Which of the following best describes what is contained in a data dictionary?
An organized description of the data items stored in a database and their meaning
A description of record layouts used by application programs
A description of the privileges and security rules governing database users
Before and after images of updated records in a database
An organized description of the data items stored in a database and their meaning
A data dictionary is a repository of definitions of data contained in a database.
.....A source code application file definition describes the record layouts used by an application program.
......The data control language describes the privileges and security rules governing database users.
.....A database recovery log file records the before and after images of updated records in a database.
30
A data ___is a description of all data elements, stores, and flows in a system.
dictionary
31
An edit of individual transactions in a direct access file processing system usually:
takes place in a separate computer run.
takes place in an online mode as transactions are entered.
takes place during a backup procedure.
is not necessary.
takes place in an online mode as transactions are entered.
During data entry in an online system, the input data is compared with its expected format. IN ORDER TO EDIT, YOU HAVE TO BE IN ONLINE MODE DUH BITCH
32
Erroneous management decisions might be the result of incomplete information. The best control to detect a failure to process all valid transactions is:
periodic user submission of test data.
user review of selected output and transactions rejected by edit checks.
controlled output distribution.
decollation of output.
user review of selected output and transactions rejected by edit checks.
Review of selected output, with selection being made by use of appropriate edit checks, may provide reasonable assurance that only accurate data is processed and reported.
33
A type of flowchart representing areas of responsibility (such as departments) as columns is called horizontal or ________ flowcharts.
A ____graphically describes the relationship among the input, processing, and output functions of an accounting information system (AIS).
____is all information required by a computer operator to run a program
Document Flow chart
Document flowcharts, also called horizontal flowcharts, depict areas of responsibility such as departments arranged horizontally across the chart.
system flowchart
Operating documentation
34
Which of the following activities would most likely detect computer-related fraud?
Using data encryption
Performing validity checks
Conducting fraud-awareness training
Reviewing the systems-access log
review system access log
35
Which of the following tasks is least likely to be undertaken in the implementation phase of an accounting software application?
Obtain and install hardware.
Enter and verify test data.
Identify inputs and outputs.
Document user procedures.
Identify input and outputs
he implementation phase of an accounting software application would include obtaining and installing hardware, documenting user procedures, training users, and entering and verifying test data.
Identifying inputs and outputs would occur in the systems design and development phase, preceding implementation.
36
An enterprise resource planning (ERP) system has which of the following advantages over multiple independent functional systems?
Modifications that can be made to each module without affecting other modules
Increased responsiveness and flexibility while aiding in the decision-making process
Increased amount of data redundancy since more than one module contains the same information
Reduction in costs for implementation and training
Increased responsiveness and flexibility while aiding in the decision-making process
An enterprise resource planning (ERP) system integrates all aspects of an organization's activities into one accounting information system.
By combining financial and nonfinancial information, the entity can be more flexible and responsive while having more information available for decision making.
37
An ____) system integrates all aspects of an organization's activities into one accounting information system.
enterprise resource planning (ERP
38
THESE ARE COMPONENTS OF WHAT?
Collect and store important nonfinancial data, such as the time the activity occurred.
Integrate financial and nonfinancial operating data, as both are required for proper and complete performance evaluation.
Collect and store data from external sources, such as data about customer satisfaction, to determine if the company is meeting its customer's requirements and expectations.
ERP System
39
maintain the accuracy of the inputs, files, and outputs for specific applications.....this is the primary objective of what?
application controls
40
Which of the following computerized control procedures would be most effective in ensuring that data uploaded from personal computers to a mainframe are complete and that no additional data are added?
Batch control totals, including control totals and hash totals
Batch control totals, including control totals and hash totals, is the best procedure because the batch control totals for the data transferred can be reconciled with the batch control totals in the existing file. This provides information on the completion of the data transfer.
41
Processing data through the use of simulated files provides an auditor with information about the operating effectiveness of control policies and procedures. One of the techniques involved in this approach makes use of:
controlled reprocessing.
an integrated test facility.
input validation.
program code checking.
an integrated test facility.
An integrated test facility allows an auditor to introduce test data (simulated files) into an actual processing run to test the processing of that data. This provides evidence about operating effectiveness of the software.
"Input validation" is incorrect because input validation is a control that improves the accuracy of data entry, but does not provide information about control effectiveness
42
The purpose of a software monitor is to:
test for controls in computer programs.
collect data on the use of various hardware components during a computer run.
help application programmers to write error-free code.
provide self-documenting modules.
collect data on the use of various hardware components during a computer run.
The purpose of a software monitor is to collect data on the use of various hardware components during a computer run.
Tests for controls are the responsibility of the auditor who usually develops them. The other answer choices are not functions of software monitors. These functions can be performed by other utility-like software.
43
____provides the basic building blocks for cloud IT and typically provides access to IT assets from a cloud provider who charges on a pay-as-you-go basis.
IaaS (Infrastructure as aService)
44
___refers to cloud computing services that supply an on-demand environment for developing, testing, delivering, and managing software applications, allowing developers to focus on creating and delivering those applications rather than worrying about resource procurement, capacity planning, software maintenance, or infrastructure management.
PLatform as a service (PAAS)
45
Which of the following control activities should be taken to reduce the risk of incorrect processing in a newly installed computerized accounting system?
Segregation of duties
Ensure proper authorization of transactions
Adequately safeguard assets
Independently verify the transactions
Independently verify the transactions
Key verification is having another employee independently re-enter transactions, then programming the software to compare the inputs, looking for errors. . Check digit verification uses an extra character in numbers such as account numbers and part numbers. The software recomputes the extra character and flags incorrect numbers. Either type of verification will reduce the risk of incorrect processing.
Proper authorization doesn't prevent ERRORs. This is like saying they authorize 2+2=4...but you were looking for a letter rather than a number.
46
Which of the following database controls would be most effective in maintaining a segregation of duties appropriate to the users' reporting structure within an organization?
Access security features
Software change control procedures
Dependency checks
Backup and recovery procedures
Access security features
Access security features restrict users to functions and data compatible with organizational structure.
Software change control procedures provide controls over software changes for application development functions.
47
Access time in relation to computer processing is the amount of time it takes to:
transmit data from a remote terminal to a central computer.
complete a transaction from initial input to output.
perform a computer instruction.
retrieve data from memory.
retrieve data from memory.
Access time in relation to computer processing specifically refers to the amount of time it takes for a computer to seek out and find data or, as stated in the problem, “to retrieve data from memory.”
Completing a transaction from initial input to output and performing computer instructions are processing operations and the time it takes to perform them is called processing time
48
Which of the following information technology (IT) departmental responsibilities should be delegated to separate individuals? (segregation of duties)
Network maintenance and wireless access
Data entry and antivirus management
Data entry and application programming
Data entry and quality assurance
Data entry and application programming
If the same person did data entry and application programming, fraudulent data could be entered into the system and the application program could be structured to defeat controls that would detect the fraud.
49
Your firm has recently converted its purchasing cycle from a manual process to an online computer system. Which of the following is a probable result associated with conversion to the new automated system?
Processing errors are increased.
The nature of the firm's risk exposure is reduced.
Processing time is increased.
Traditional duties are less segregated.
Traditional duties are less segregated.
Conversion to automated data processing usually reduces the existing segregation of duties because the computer combines many functions which previously could have been performed by separate persons. Thus, an individual with access to the various computer functions could perform incompatible duties.
, has little or no effect on the types of risk to which the firm is exposed,
50
Which of the following is a tool that is useful in conducting a preliminary analysis of internal controls in an organization or organizational unit?
Flowcharting
Gantt charts
Ratio analysis
Statistical analysis
flow chart
Flowcharts are useful in evaluating processes and controls in an organization or unit. They present a pictorial overview of the processes and controls.
51
A customer intended to order 100 units of product Z96014, but incorrectly ordered nonexistent product Z96015. Which of the following controls most likely would detect this error?
Check digit verification
A check digit is a specific type of input control, consisting of a single digit in an identification code that is computed from the other digits in the field. If the identification code is mis-keyed, a formula or algorithm will reveal that the check digit is not correct, and the incorrect part number will be identified.
Hash totals are a nonsense total; for example, the sum of the digits of a series of invoice numbers. There is no series of numbers to total in this question.
52
What are the 5 components of data processing cyle
```
collection
refinement
processing
maintenance
output
```
53
Which of the following is not an attribute of a relational database?
A primary key uniquely identifies a specific row in a table.
A foreign key is an attribute in one table that is a primary key in another.
Other non-key attributes in each table store important information about that entity.
Each column contains information about a specific item.
Each column contains information about a specific item.
In a relational database, each row (not column) contains information about a separate entity. Each column contains information about entity attributes.
In a relational database, a primary key uniquely identifies a specific row in a table. Other non-key attributes in each table store important information about that entity. A foreign key is an attribute in one table and a primary key in another.
54
RELATIONAL DATABASES
Most new database systems are relational databases that store data as ___. Each ___in a relational table contains data about a separate entity
Each ___in a table contains information about entity attributes
Relational database tables have THREE attributes:
1. ___key uniquely identifies a specific row
2. ____key is an attribute in one table thats a primary key in another
3. Other____attributes in each table store important info about that entity
____ is the process of following guideliens for properly designing a relational database.
TABLES , Row
column
Primary Key
Foreign key
non-key attributes
Normalization
55
In a continuous improvement environment, automated monitoring of controls is mandatory
false -it is optional
56
A corrective control solves problems after they are discovered. Which of the following is the best example of a corrective control?
Storing backup copies of important files in a secure off-site location
Preparing bank reconciliations
Preparing monthly trial balances
Segregating employees’ duties so no one can commit and conceal a fraud
Storing backup copies of important files in a secure off-site location
Storing backup copies of files is a corrective control. Bank reconciliations and monthly trial balances are detective controls, and segregating employees is a preventive control.
57
___controls, which help solve problems after they are discovered.
Corrective
58
A fast-growing service company is developing its information technology internally. What is the first step in the company's systems development life cycle?
Analysis
Implementation
Testing
Design
analysis
System analysis is the first step in the system development life cycle. This is where the information necessary to decide whether to purchase or develop a system is gathered
59
____controls are a system designed to monitor the sending of data from one place to another by means of a signal over a channel.
Data transmission
60
Which of the following is not a standard procedure in reviewing and reconciling data when following output controls?
Monitor the data communicator network to assess weaknesses that need improvement
Have data control compare output control totals to input control totals
Have data control review all output for accuracy
Have all users review data control for accuracy
Monitor the data communicator network to assess weaknesses that need improvement
Monitoring the data communicator network is a data transmission control, not an output control.
Output controls include users reviewing data control for accuracy, data control reviewing all output for accuracy, and data control comparing output control totals to input control totals.
61
A systems program:
manipulates application programs.
employs complex mathematical algorithms.
is used in systems analysis and design activities.
manipulates transaction data in one of many applications
manipulates app programs
By definition, systems software consists of programs that act on the instructions provided in application programs. Stated another way, a systems program manipulates application programs.
62
Employee numbers have all numeric characters. To prevent the input of alphabetic characters, what technique should be used?
CHECK DIGIT
False - Field Check
With a field check, the computer checks that the characters entered are the proper type (e.g., alpha or numeric).
63
Management reporting systems:
rely on internally generated data.
rely on both internally generated and externally generated data.
rely on externally generated data.
gather operating data but do not capture financial data.
rely on both internally generated and externally generated data.
Management reporting systems rely on a mix of internal and external data. They also combine financial and operational data so that managers have flexibility in determining the information that they will use for decision making.
64
Read a transaction file from an old master file
When primary keys match, it updates the old master file record
Creates a new master file w/ an updated version
THIS IS WHAT
Batch Processing
65
Caputes data electronically & edits for accuracy/completeness
Processes info requests from users by locating gdesired info and displaying it in a specified format
WHAT IS THIS
Real Time Processing
66
Which of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
PARALLEL SIMULATION
False - Integrated Test facility
Parallel simulation testing is an audit technique that uses the simultaneous performance of multiple operations without necessarily involving fictitious transactions.
67
During the annual audit, it was learned from an interview with the controller that the accounting system was programmed to use a batch processing method and a detailed posting type. This would mean that individual transactions were:
assigned to groups before posting, and each transaction had its own line entry in the appropriate ledger.
posted upon entry, and each transaction group had a cumulative entry total in the appropriate ledger.
assigned to groups before posting, and each transaction group had a cumulative entry total in the appropriate ledger.
assigned to groups before posting, and each transaction had its own line entry in the appropriate ledger.
Batch processing is updating master files periodically to reflect all transactions that occurred during a given time period. To do this, transactions are grouped in batches and processed as a batch.
68
A systems analyst who is responsible for the development of an organization's information system is least likely to perform which of the following functions?
Analyze the present system.
Prepare computer program specifications.
Design computer applications.
Develop and code computer programs.
Develop and code computer programs........... This is a function performed by a programmer.
69
WHO DOES THIS JOB?
a. help users ___(this word was included in the job title) their information needs
b. design information systems that meet those needs.
Systems analysts:
70
Which of the following structures refers to the collection of data for all vendors in a relational database?
Record
Field
File
Byte
File
A byte is a part of a field. A field is a part of a record. A record is a set of logically related data items that describes specific attributes of an entity, such as all payroll data relating to a single employee.
Multiple records make up a file, so a collection of data from all vendors would be a file.
71
Credit Card International developed a management reporting software package that enables members interactively to query a data warehouse and drill down into transaction and trend information via various network set-ups. What type of management reporting system has Credit Card International developed?
Online analytical processing system
Online transaction-processing system
Online executive information system
Online information storage system
Online analytical processing system
This system is intended to allow users to analyze stored data, so it is an analytical system.
An online transaction-processing system does not process transactions. An online executive information system does not provide high-level (summary) information. An online information storage system does not store data; instead, it accesses data already stored.
72
The following six categories of controls can improve system integrity:
1. Source data controls
2. Input validation routines
3. Online data entry controls
4. Data processing and storage controls
5. Output controls
6. Data transmission controls
Yep
73
An example of an internal check is:
making sure that output is distributed to the proper people.
monitoring the work of programmers.
collecting accurate statistics of historical transactions while gathering data.
recalculating an amount to assure its accuracy.
recalculating an amount to assure its accuracy.
74
COBIT applies to:
benchmarking.
information technology.
inventory management.
activity-based management.
IT
COBIT is an integrated framework for internal control for information technology systems. It assists with the design and implementation of control activities for 34 processes and four domains using information technology resources (such as applications and people) that help ensure business goals and requirements (such as confidentiality and reliability) are met.
75
___is an integrated framework for internal control for information technology systems. It assists with the design and implementation of control activities for 34 processes and four domains using information technology resources (such as applications and people) that help ensure business goals and requirements (such as confidentiality and reliability) are met.
COBIT
76
COBIT looks at controls in 3 different ways
biz requirements
IT resource
IT Processes
77
An organization's computer help-desk function is usually a responsibility of the:
applications development unit.
systems programming unit.
computer operations unit.
user departments.
computer operations unit
Help desks are usually a responsibility of computer operations because of the operational nature of their functions, e.g., assisting users with systems problems involving prioritization and obtaining technical support/vendor assistance.
78
A ____is an extension of a management information system. It is designed to aid in semi-structured decision making
Decision support system (DSS):
79
Many organizations have developed decision support system (DSS), a class of information systems that addresses the relationships between management decisions and information. Which of the following best describes the objective of a DSS?
To automate a manager's problem-solving process
To provide interactive assistance during the process of problem solving
To impose a predefined sequence of analysis during the process of problem solving
To minimize a manager's use of judgment in the process of problem solving
To provide interactive assistance during the process of problem solving
A DSS provides interactive problem-solving assistance. The DSS provides the decision maker with access to the computational capabilities, models, and data resources of the system to help in exploring the problem and developing potential solutions.
A DSS should support rather than automate a manager's judgment.
A DSS provides interactive rather than predefined problem-solving assistance.
A DSS supports rather than replaces a manager's judgment in problem solving.
80
Control Objectives for Information and Related Technology (COBIT®) responsibilities
helps balance __ and __in information systems.
provides ___that security and IT controls are adequate.
guides ___as they form opinions and advise management on internal controls.
risk and controls
assurance
auditors
81
The systems librarian plays a key role in ensuring segregation of incompatible functions within the information systems function. Which of the following is an example of how the systems librarian maintains segregation of duties?
The system librarian accepts only properly tested and approved programs into the production library.
The system librarian allows computer operators unrestricted access to the production library.
The system librarian allows programmers to make minor changes to production programs without testing so that processing is not unnecessarily delayed.
When processing schedules are running late, programmers are allowed to check out production programs and data to fill in for computer operators.
The system librarian accepts only properly tested and approved programs into the production library.
The system librarian should allow only properly tested and approved programs into the production library. Untested program changes should not be allowed into production. Programmers should not be allowed to act as computer operators with live data and programs. Computer operators should not have unrestricted access to production programs and live data.
82
If a database has integrity, this means that the:
software was implemented after extensive acceptance testing.
database has only consistent data.
database is secure from accidental entry.
incidence of failure for the database was within statistically acceptable limits.
database has only consistent data.
Integrity relates to the quality of a database. Among other considerations, data should be consistent and data inputs should conform to a predetermined standard of elements, size, and content.
83
The “I” in “COBIT” stands for:
internal control.
international.
information.
integrated.
information.
Control Objectives for Information and Related Technology (COBIT®)
84
A characteristic common to companies that have converted to a database system is that before conversion the companies had:
a small computer system.
an unreliable computer system.
numerous files.
redundant data fields.
redundant data fields.
The primary purpose of a database management system is to reduce data redundancy.
None of the other answer choices should be considered as a reason for converting to a database system.
85
The primary purpose of a database management system is to reduce ___
data redundancy.
86
he input device used in a department store where the sales clerk passes a light pen over the price tag to record the purchase is:
a mark-sense reader.
a laser scanner.
a barcode scanner.
a universal product code reader.
Barcode scanner
Although laser technology may be used, and universal product codes may be read, the name of the device used at point-of-sale in retail sales is a barcode scanner.
87
Passenger 1 and passenger 2 are booking separately on an airline website for the last available seat on a flight. Passenger 1 presses the enter key a few seconds before passenger 2, thus locking out passenger 2 and obtaining the last seat. This locking is a form of which of the following types of control?
Concurrent update control
Compensating control
Data-entry control
Operational data control
Concurrent update control
88
The processing in knowledge-based systems is characterized by:
algorithms.
deterministic procedures.
heuristics.
simulations.
heuristics.
Knowledge-based systems use symbolic processing based on heuristics, rules-of-thumb.
Algorithms are defined procedures, characteristic of typical computer programs.
D
89
An ___ iis a computerized information system that allows non-experts to make decisions about a particular problem that are comparable with decisions of experts in the area.They use ___(rules of thumb) in processing information
Expert system (ES):, HEURISTICS
90
General controls in an information system include each of the following, except:
information technology infrastructure.
security management.
software acquisition.
logic tests.
logic tests
General controls do not include logic tests,
91
Labels are used to protect data files from inadvertent misuse. Which of the following is not a protocol for labeling data files?
External labels contain contents and date processed.
External labels require file names.
Internal labels require volume labels that identify the data recording medium.
External labels require trailer labels that contain file control totals.
External labels require trailer labels that contain file control totals.
External labels do not require trailer labels, only internal labels require trailer labels.
92
Application Input Controls
```
Field Check
Capacity Check
Limit check
Range Check
Reasonableness Test
Redundant Data Check
Sign Check
Validity Check
Hash Total
```
d
93
Edit checks in a computerized accounting system:
are preventive controls.
should be performed on transactions prior to updating a master file.
must be installed for the system to be operational.
should be performed immediately prior to output distribution.
should be performed on transactions prior to updating a master file.
Edit checks are a type of input (application or procedural) control. These checks are run by the computer (from programmed edit routines) to check the validity, accuracy, and reasonableness of the data which has been input from source documents
hus, edit checks should be performed on transactions prior to updating a master file (not prior to output distribution) to minimize the introduction of error in both the initial recording of data and in the conversion into machine-readable form.
94
_))))databases use tree structures to organize data; ____use tables.
Hierarchical , relational databases
95
LEVERS OF CONTROL
A ___conveys key company values to employees and motivates them to adhere to such ideals.
A ___promotes ethical behavior by setting limits beyond which an employee must not pass.
A ____compares actual performance to planned performance in order to evaluate company progress.
An ____helps top-level managers with high-level activities that require frequent attention, such as setting company objectives and developing company strategy
belief system
boundary system
diagnostic control system
interactive control system
96
An online data entry technique that can be employed when inexperienced personnel input data is the use of:
prompting.
written job descriptions.
compatibility tests.
checkpoints.
Prompting
Some software assists users in data entry by prompting (the use of questions and predetermined input formats). Prompting is very helpful in avoiding input errors by inexperienced personne
97
Which of the following is responsible for authorizing and recording transactions and for correcting errors?
Data control group
Computer operators
Security management
Users
Users
Users authorize and record transactions, use system output, and are responsible for correcting errors.
98
___authorize and record transactions, use system output, and are responsible for correcting errors.
Users
99
In the systems development cycle, coding is:
part of the detailed design phase.
part of the data flow diagram.
a form of program maintenance.
part of the feasibility study.
Part of design phase
The systems development cycle consists of analysis, conceptual design, detailed design, implementation, and operation.
In this cycle, coding (of data, accounts, etc.) is a part of the detailed design stage, the stage in which programs and data structures are developed and facilities are installed and employees are trained.
100
A ____) offers specialized hardware, software, and long-distance communications to private networks so they can exchange data.(usually between partners)
value-added network (VAN
101
A value-added network (VAN) is a privately owned network that performs which of the following functions?
Routes data transactions between trading partners
Routes data within a company's multiple networks
Provides additional accuracy for data transmissions
Provides services to send marketing data to customers
Routes data transactions between trading partners
A value-added network (VAN) provides specialized hardware, software, and long-distance communications to private networks so that they can exchange data. A VAN adds value to the basic data communications process by handling the difficult task of interfacing with multiple types of hardware and software used by different parties.
102
A fundamental purpose of a database management system is to:
store all data for an organization in multiple files.
reduce data redundancy.
change the manner in which application programs access individual data elements.
reduce the overall complexity of matters that relate to electronic data processing.
Reduce data redundancy
Reduction of data redundancy and associated costs is a prime objective of database utilization.
103
DATABASE FUNCTIONS
___ and ___is accomplished by combining master files into larger databases accessed by many application programs.
Minimize data ____
Databases consists of DBMS, App program, & the database t/f
Data dictionary contains descriptions of all data elements
Data Query Language interrogates the database T/F
The data manipulation language (DML) provides programmers with a facility to ___the database.
___ is used to specify privileges and security rules.
The most common data processing activity is ___
Data integration and data sharing
redundancies
True
True
True
update
Data control language (DCL)
data maintenance,
104
In an accounting information system, which of the following types of computer files most likely would be a master file?
Inventory subsidiary
Cash disbursements
Cash receipts
Payroll transactions
Inventory Subsidiary
A master file is used in electronic data processing and contains relatively permanent information used for reference and updated periodically. An inventory file lists the inventory on hand at a point in time. It is an asset, a balance sheet account.
payroll transactions are incorrect answer choices because they are temporary transaction files that are combined with other transactions to appear in income statement accounts.
105
hich of the following strategies would a CPA most likely consider in auditing an entity that processes most of its financial data only in electronic form, such as a paperless system?
Continuous monitoring and analysis of transaction processing with an embedded audit module
Increased reliance on internal control activities that emphasize the segregation of duties
Verification of encrypted digital certificates used to monitor the authorization of transactions
Extensive testing of firewall boundaries that restrict the recording of outside network traffic
Continuous monitoring and analysis of transaction processing with an embedded audit module
In a paperless system there is no paper trail, so computer controls are used to compensate.
An embedded audit module allows the auditor to monitor processing as it occurs and identify unexpected patterns that could indicate fraud or errors.
106
Which one of the following input validation routines is not likely to be appropriate in a real-time operation?
Field check
Sign check
Sequence check
Redundant data check
Sequence check
In real-time operations, transactions are processed as they occur, without regard to any particular sequence. Therefore, a sequence check would not be an appropriate input validation routine.
The other responses represent input validation checks or controls that should be performed.
107
A 15,000-employee multinational company that produces and distributes retail products for home use has moved financial consolidation and reporting off its large mainframe computer system at headquarters to local area networks (LANs) with file servers. The mainframe system was doing the job of processing 200,000 transactions a month, but its batch processing was cumbersome and time consuming. It also did not have automatic interfaces to all the subsidiaries, especially those in other countries, due to software and hardware incompatibilities.
The risk of some or all of one month's general ledger transaction being processed again the following month is less if there is:
FIELD CHECKS
FALSE - Range Checks
Range checking would reduce the risk of reprocessing ledger transactions of an earlier month. Range checking involves checking a number in a transaction (such as the date) to determine whether that number falls within a specified range.
108
The increased use of database processing systems makes managing data and information a major information service function. Because the databases of an organization are used for many different applications, they are coordinated and controlled by a database administrator. The functions of a database administrator are:
database design, database operation, and database security.
database design, database operation, and equipment operations.
database design, software support, and database security.
database operations, hardware support, and software support.
database design, database operation, and database security.
109
WHO DOES THIS
he functional responsibilities generally include planning the database,
defining schemas and subschemas,
selecting the appropriate database management system (DBMS) software,
creating the database structure,
establishing policy and procedures for database usage,
teaching users how to work with the DBMS,
controlling database activity, i.e., database design, operation and security.
Database Admin
110
ompared to online, real-time processing, batch processing has which of the following disadvantages?
A greater level of control is necessary.
Additional computing resources are required.
Additional personnel are required.
Stored data are current only after the update process.
Stored data are current only after the update process.
Batch processing is updating master files periodically to reflect all transactions that occurred during a given time period. The only time the master file is current with batch processing is immediately after an update occurs.
111
The batch processing of business transactions can be the appropriate mode when:
unique hardware features are available.
timeliness is a major issue.
a single handling of the data is desired.
economy of scale can be gained because of high volumes of transactions.
Economy of scale can be gained because of high volumes of transactions.
Batch processing means “that transactions are accumulated for some period of time.” Its use depends on the requirements of the users. When a high volume of transactions exists, economies of scale can be gained by utilizing batch processing since many transactions are processed in the same run.
112
Which of the following is a primary function of a database management system? (DBMS)
Report customization
Capability to create and modify the database
Financial transactions input
Database access authorizations
Modify the database
A database management system (DBMS) is a specialized computer program that manages and controls data and the interface between data and the application programs.
113
A ____system) consists of computer program(s) for organizing, accessing, and modifying a database.
DBMS (database management
114
What is the role of the systems analyst in an IT environment?
Developing long-range plans and directing application development and computer operations
Designing systems, preparing specifications for programmers, and serving as intermediary between users and programmers
Maintaining control over the completeness, accuracy, and distribution of input and output
Selecting, implementing, and maintaining system software, including operating systems, network software, and the database management system
Designing systems, preparing specifications for programmers, and serving as intermediary between users and programmers
Systems analysts analyze information needs and design systems that meet those needs.
Systems administrators develop long-range plans and direct application development and computer operations.
The data control group controls the completeness, accuracy, and distribution of input and outpu
Database and network managers select and maintain system software, including operating systems, network software, and the database management system.
115
To ensure the completeness of a file update, the user department retains copies of all unnumbered documents submitted for processing and checks these off individually against a report of transactions processed. This is an example of the use of:
established batch totals.
one-for-one checking.
computer sequence checks.
computer matching.
One for one check
One-for-one checking involves retaining copies of all unnumbered documents submitted for processing and checking them off individually against a report of transactions processed.
Batch totals require numerical control.
Computer sequence checks require that transactions be numbered.
Computer matching is performed under program control and not by the user.
116
Routines that utilize the computer to check the validity and accuracy of transaction data during input are called:
operating systems.
edit programs.
compiler programs.
compatibility tests.
Edit Program
Edit programs may be used to examine selected fields of input data and to reject those transactions (or other types of data input) whose data fields do not meet preestablished standards of data quality.
117
____may be used to examine selected fields of input data and to reject those transactions (or other types of data input) whose data fields do not meet preestablished standards of data quality.
Edit programs
118
Which of the following areas of responsibility are normally assigned to a systems programmer in a computer system environment?
Systems analysis and applications programming
Data communications hardware and software
Operating systems and compilers
Computer operations
Operating Systems and Compilers
119
WHOse JOB IS THIS (JOB TITLE)
a. use the design developed by the analysts to develop an information system and
b. write computer programs.
PRogrammer
120
Decision tables differ from program flowcharts in that decision tables emphasize:
ease of manageability for complex programs.
logical relationships among conditions and actions.
cost benefit factors justifying the program.
the sequence in which operations are performed.
Logical Relationships among conditions and actions
A decision table is a chart used to document actions in response to specific conditions.
A flowchart is a graphic depiction, using uniform symbols to show the control flow, primary actions, and interrelationships of a task or a set of tasks.
A decision table shows the logic between conditions and resulting actions.
121
Which of the following represents a lack of internal control in a computer-based system?
The design and implementation is performed in accordance with management's specific authorization.
Provisions exist to ensure the accuracy and integrity of computer processing of all files and reports.
Provisions exist to protect data files from unauthorized access, modification, or destruction.
Programmers have access to change programs and data files when an error is detected.
Programmers have access to change programs and data files when an error is detected.
Computer programmers should write programs designed by analysts and should work in a development environment that is separate from the production system.
The other situations described are all examples of good internal control.
122
Computer input devices allow data to be entered into the computer. Examples of input devices include the following:
a. Keyboard
b. Image scanner
c. Magnetic ink character recognition (MICR)
d. Pointing device (graphics tablet, joystick, light pen, mouse, touchpad, touchscreen)
software can be combined with input devices to capture data. One example is ____software, which can be used to convert images of paper documents as read by a scanning device into text document computer files.
YEP
optical character recognition (OCR)
123
All of the following are computer input devices, except a:
plotter.
mouse.
magnetic ink character recognition device.
light pen.
Plotter
plotter is a specialized printing device used for graphs and large-scale graphic output. Printers are examples of output devices.
124
Which of the following is a key difference in controls when changing from a manual system to a computer system?
Internal control principles change.
Internal control objectives differ.
Control objectives are more difficult to achieve.
Methodologies for implementing controls change.
Methodologies for implementing controls change.
Changing from a manual to a computer system does not necessarily change control principles or control objectives. In fact, changing to a computer system is often designed to make achieving control objectives easier.
However, the methodologies for implementing change are inherently different for each type of system.
125
The greatest financial threat to an organization that implemented the financial accounting module of an enterprise resource planning (ERP) system from a major vendor exists from errors detected during which of the following times?
PROJECT INITIATION
False - Implementation
Errors detected during implementation require the company to go back and redo the design steps.
126
According to the Sarbanes-Oxley Act, control monitoring is an implementation of a top-down, risk-based approach for focusing on internal controls. Continuous monitoring ensures all except which of the following?
Operational effectiveness and efficiency
Intermittent monitoring
Reliability of financial reporting
Compliance with laws and regulations
Intermittent Monitoring
To comply with the Sarbanes-Oxley Act, control monitoring, not intermittent monitoring, is increasingly the default standard to use automated controls in continuous monitoring. T
127
A program that converts a source program into instruction codes that the central processing unit can execute is called:
an operating system.
a database management system.
a utility program.
a compiler.
Compiler
They must be converted into object code, which the computer can understand and execute.
A compiler converts a source program into instruction codes that the central processing unit (CPU) can execute.
128
Creating a CERT (computer emergency response team) is considered a corrective control. Which of the following is not a responsibility for a CERT?
Hire an outsider company with expertise in computer emergency issues
Contain the problem as soon as possible
Identify why the problem occurred
Determine now to prevent the problem in the future
Determine a problem exists
Determine whether or not to catch the perpetrator
Hire outsider
Ohters are correct
129
Image processing systems have the potential to reduce the volume of paper circulated throughout an organization. To reduce the likelihood of users relying on the wrong images, management should ensure that appropriate controls exist to maintain the:
legibility of image data.
accuracy of image data.
integrity of index data.
initial sequence of index data.
Integrity of index data
If index data for image processing systems are corrupted, users will likely be relying on the wrong images.
130
An integrated group of programs that supervises and supports the operations of a computer system as it executes users' application programs is called:
DATABASE MANAGEMENT SYSTEM
false - operating system
The operating system, sometimes referred to as the internal operations interface, drives the computer in the most efficient manner. The system supervises the operations of the CPU, I/O functions, translation of assembler and compiler languages into machine language, and other support services.
131
The ____, sometimes referred to as the internal operations interface, drives the computer in the most efficient manner. The system supervises the operations of the CPU, I/O functions, translation of assembler and compiler languages into machine language, and other support services.
operating system
132
One of the first steps in the creation of a database is to:
define common variables and their attributes used throughout the firm.
obtain software that will facilitate data retrieval.
integrate the accounting system into the database.
study the need for a larger central processing unit.
Define common variable and attributes used throughout firm
133
In a large database system maintained on a mainframe computer, the most common medium for data files for the database is:
magnetic tape.
central processing unit memory.
hard disk.
read only memory (ROM)
hard disk
In a large system, the magnetic tape files would not be a cost efficient storage medium.
Data should never be stored in CPU memory. Efficiency of operations would be severely impaired and risk of data loss would be substantial.
Read only memory does not apply to data files. Read only memory normally is reserved for the computer operating system.
134
Program documentation is a control designed primarily to ensure that:
programmers have access to the tape library or information on disk files.
programs are kept up to date and perform as intended.
data have been entered and processed.
no one has made use of the computer hardware for personal reasons.
Programs are kept up to date and perform as intended.
Program documentation serves to improve communication, provides reference material for past actions, provides a guide for system maintenance, serves as a tool for training, and reduces impact of turnover.
135
____serves to improve communication, provides reference material for past actions, provides a guide for system maintenance, serves as a tool for training, and reduces impact of turnover.
Program documentation
136
To reduce security exposure when transmitting proprietary data over communication lines, a company should use:
CRYPTOGRAPHIC DEVICES
True
137
Which of the following is not a database protection mechanism for data processing and storage controls?
A data dictionary to make sure that data is defined and used consistently
Procedures for assessing and updating the database
Reconciling all system updates to control reports
Concurrent update controls to prevent multiple-user issues
Reconciling all system updates to control reports
Reconciling systems updates to control reports as a reconciliation procedure should be done on a regular basis, but it is not a data protection mechanism
138
A customer notified a company that the customer's account did not reflect the most recent monthly payment. The company investigated the issue and determined that a clerk had mistakenly applied the customer's payments to a different customer's account. Which of the following controls would help to prevent such an error?
FIELD CHECK
Fakse - Closed - Loop Verification
Closed-loop verification tests to make sure account numbers match account descriptions, so that the correct general ledger account is accessed; these checks can be used to make sure that the proper account is being credited.
139
____tests to make sure account numbers match account descriptions, so that the correct general ledger account is accessed; these checks can be used to make sure that the proper account is being credited.
A ____is a digit representing the sum of the correct digits in a piece of stored or transmitted digital data and is used to detect errors in the stored/transmitted data.
Closed-loop verification
checksum
140
Each of the following would help prevent incorrect postings to the general ledger in a computerized accounting system, except:
validating the posting date of the transaction.
restricting the ability to post directly to accounts with subsidiary ledgers.
performing a range check on the general ledger account in the transaction.
establishing a unique transaction number for each general ledger posting.
establishing a unique transaction number for each general ledger posting.
141
The data control group makes sure that:
a log is kept of all inputs, data processing operations, stored data, and system output,
source data have been properly approved,
transactions are processed correctly,
input and output are reconciled,
records of input errors are maintained so they can be corrected and resubmitted,
data-related errors are sent to the users who originated the transaction for correction,
systems output is distributed to the intended and proper user, and
there is adequate rotation of operator duties.
Yeeeeeeeeeeeeeeeeeeeeeeepp
142
An entity has the following sales orders in a batch:
Invoice No. Product Quantity Unit Price
----------- ------- -------- ----------
101 K 10 50 $ 5.00
102 M 15 100 10.00
103 P 20 150 25.00
104 Q 25 200 30.00
105 T 30 250 35.00
Which of the following numbers represents the record count?
5
Count each row
143
Three types of Libraries
1. ___Library - running programs
2. ____Code Library - maintains original source code
3. ____Library - programs changed
Production
Source Code
test
144
Which of the following transaction processing modes provides the most accurate and complete information for decision making?
Batch
Distributed
Online
Application
online
An online transaction is processed with other computers or networks immediately through the Internet. The transaction is processed without delay as it is initiated and executed
145
Devices that are used only to perform sequential file processing will not permit:
data to be edited on a separate computer run.
data to be edited in an offline mode.
batch processing to be initiated from a terminal.
data to be edited on a real-time basis.
data to be edited on a real-time basis.
Using a sequential file organization, data is placed in the file using a key or code for sequencing. Sequential data can only be accessed after all preceding data records have been passed.
Hence, it is impossible to edit the data on a real-time basis.
146
The identification of users who have permission to access data elements in a database is found in the:
OPERATING SYSTEM
False - Database Schema
A database schema is “a view of the entire structure of the database.” It is “the organizational chart showing how the database is structured.” The database schema shows all elements of the database and areas of responsibility of individuals.
147
A ____is “a view of the entire structure of the database.” It is “the organizational chart showing how the database is structured.” The database schema shows all elements of the database and areas of responsibility of individuals.
database schema
148
A company is very conscious of the sensitive nature of company information. Because company data are valuable, the most important thing that the security administrator should monitor is:
multiple access to data by data owners.
management authorization of modified access.
access to operational data by privileged users.
data owner specification of access privileges.
access to operational data by privileged users.
The security administrator should report access to data or resources by privileged users so that the access can be monitored for appropriate and authorized usage.
Multiple access to data by data owners, the individuals responsible for creating and maintaining specific data, is a normal occurrence.
149
In a computerized billing system, the computer generates a form that has two parts. The first part is a bill that customers are to retain and the second part is to be returned by customers with their payments. The return portion of the form is referred to as:
a transaction document
False -A turnaround document
150
A ____form is an output form that is later used for input. The turnaround form increases efficiency and eliminates input errors.
turnaround
151
ource data controls assure input data is authorized, accurate, and complete. Which of the following is not a characteristic of source data control?
Prenumber all documents
Restrict source document preparation
Require all source documents to be properly authorized
Closed-loop verification to test input data accuracy
Closed-loop verification to test input data accuracy
Closed-loop verification is an online data entry control, not a source data control.
152
An enterprise resource planning system is designed to:
allow nonexperts to make decisions about a particular problem.
help with the decision-making process.
integrate data from all aspects of an organization's activities.
present executives with the information needed to make strategic plans.
integrate data from all aspects of an organization's activities.
153
A modem is a device that:
is used to aid in backup procedures.
packs data in a disk file.
speeds up online printing.
allows computer signals to be sent over a telephone line.
allows computer signals to be sent over a telephone line.
This device is used to convert digital signals received from a computer into analog signals that can be transmitted over telephone lines to another modem where the analog signal is converted back into a digital signal before it enters another computer system.
154
Which of the following controls is a processing control designed to ensure the reliability and accuracy of data processing?
Limit test
Validity check test
both
Validity checks are designed to ensure that all recorded transactions should have been recorded.
A limit test or limit check is used to edit data during input or processing to validate data. The data is above an amount, below an amount, or between two amounts.
155
All activity related to a particular application in a manual system is recorded in a journal. The name of the corresponding item in a computerized system is a:
A MASTER FILE
False - A transaction file
A master file is a list of all accounts and required information (records) for an application. This is similar to a ledger in a manual system.
156
An input clerk enters a person's employee number. The computer responds with a message that reads: "Employee number that you entered is not assigned to an active employee. Please reenter."
What technique is the computer using?
VALIDITY CHECK
False - Existence Check
With existence checks, the computer compares input reference data to tables or master files to make sure that valid codes are being used.
157
With ____, the computer compares input reference data to tables or master files to make sure that valid codes are being used.
existence checks
158
A ____works best when significant volumes of data are generated at many remote locations and the user requires near-immediate access to the data.
distributed/decentralized processing environment
159
A distributed processing environment would be most beneficial in which of the following situations?
Large volumes of data are generated at many locations and fast access is required.
Large volumes of data are generated centrally and fast access is not required.
Small volumes of data are generated at many locations, fast access is required, and summaries of the data are needed promptly at a central site.
Small volumes of data are generated centrally, fast access is required, and summaries are needed monthly at many location
Large volumes of data are generated at many locations and fast access is required.
A distributed/decentralized processing environment works best when significant volumes of data are generated at many remote locations and the user requires near-immediate access to the data.
This type of processing environment will allow for quick access to the data as opposed to having that information generated at many locations and processed at a centralized location.
160
In distributed data processing, a ring network:
has all computers linked to a host computer and each linked computer routes all data through the host computer.
links all communication channels to form a loop and each link passes communication through its neighbor to the appropriate location.
attaches all channel messages along one common line with communication to the appropriate location via direct access.
organizes itself along hierarchical lines of communication usually to a central host computer.
links all communication channels to form a loop and each link passes communication through its neighbor to the appropriate location.
161
___configuration, each device is connected to a main channel called a ___
___configuration, each device is connected to a central server that controls all communications between devices.
bus
star
162
Which of the following types of control plans is particular to a specific process or subsystem, rather than related to the timing of its occurrence?
PREVENTIVE CONTROL
False - Application Controls
163
Which of the following best depicts the path of data as it moves through an information system?
Program flowcharts
System flowcharts
Decision table
HIPO chart
System Flowchart
164
Invoice # Product Quantity Unit Price
--------- ------- -------- ----------
201 F10 150 $ 5.00
202 G15 200 10.00
203 H20 250 25.00
204 K35 300 30.00
Which of the following numbers represents the record count?
4
