Chapter 10 Information Systems Controls for Systems ReliabilityPart 3: Processing Integrity and Availability

Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 10 Information Systems Controls for Systems ReliabilityPart 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.
Answer: A
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

2) Error logs and review are an example of
A) data entry controls.
B) data transmission controls.
C) output controls.
D) processing controls.
Answer: A
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic




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Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

,3) Following is the result of batch control totals on employee Social Security Numbers in a payroll
processing transaction:

Values
Correct Entered
Values From During
Masterfile 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
Answer: C
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic

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
Answer: A
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic




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Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

, 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
Answer: A
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

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
Answer: A



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Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall