WGU D217 Accounting Information Systems Transaction
Cycles Controls ERP Data Systems Development Questions and
Answers with Rationales
Question 1: During troubleshooting or decision-making, the key need is to identify the concept that separates
authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk. Which
option is the best match?
A. Segregation of duties
B. Access control
C. Output controls
D. Primary key
Answer: A. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Access control, Output controls, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 2: A professional encounters a case in which the controlling idea is that it separates authorization,
custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk. Which term should
guide the response?
A. Output controls
B. Segregation of duties
C. Primary key
D. Backup and recovery
Answer: B. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Output controls, Primary key, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
,Question 3: Which concept is correctly associated with this description: separates authorization, custody,
recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
A. Primary key
B. Backup and recovery
C. Segregation of duties
D. Access control
Answer: C. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Primary key, Backup and recovery, but their primary purposes differ from the requirement being
tested. Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 4: A trainee must match a procedure or principle to its primary function: separates authorization,
custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk. Which option should be
selected?
A. Backup and recovery
B. Access control
C. Output controls
D. Segregation of duties
Answer: D. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Backup and recovery, Access control, but their primary purposes differ from the requirement being
tested. Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 5: During an independent review, which statement most accurately describes Segregation of duties?
A. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
B. limits system functions and data to authorized users according to business need and role.
C. restrict, reconcile, and review reports or files after processing to protect confidentiality and detect errors.
D. uniquely identifies each record in a relational table.
Answer: A. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Access control, Output controls, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
,Question 6: A reviewer is checking a study note on Segregation of duties. Which explanation should be retained?
A. restrict, reconcile, and review reports or files after processing to protect confidentiality and detect errors.
B. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
C. uniquely identifies each record in a relational table.
D. preserves recoverable copies of data and systems so operations can be restored after loss or corruption.
Answer: B. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Output controls, Primary key, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 7: During a professional briefing, Segregation of duties is discussed. Which description is technically
accurate?
A. uniquely identifies each record in a relational table.
B. preserves recoverable copies of data and systems so operations can be restored after loss or corruption.
C. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
D. limits system functions and data to authorized users according to business need and role.
Answer: C. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Primary key, Backup and recovery, but their primary purposes differ from the requirement being
tested. Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 8: A learner is distinguishing closely related terms. Which statement correctly characterizes Segregation
of duties?
A. preserves recoverable copies of data and systems so operations can be restored after loss or corruption.
B. limits system functions and data to authorized users according to business need and role.
C. restrict, reconcile, and review reports or files after processing to protect confidentiality and detect errors.
D. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
Answer: D. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Backup and recovery, Access control, but their primary purposes differ from the requirement being
tested. Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
, Question 9: Which interpretation of Segregation of duties is the most defensible?
A. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
B. limits system functions and data to authorized users according to business need and role.
C. restrict, reconcile, and review reports or files after processing to protect confidentiality and detect errors.
D. uniquely identifies each record in a relational table.
Answer: A. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Access control, Output controls, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 10: While resolving a practical problem, a situation requires the following function or principle:
separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
Which concept best matches this requirement?
A. Output controls
B. Segregation of duties
C. Primary key
D. Backup and recovery
Answer: B. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Output controls, Primary key, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 11: During troubleshooting or decision-making, the key need is to identify the concept that validate data
before or during entry so incomplete, invalid, or unreasonable transactions are rejected or flagged. Which option is
the best match?
A. Foreign key
B. Business continuity planning
C. Input controls
D. Least privilege
Answer: C. Input controls
Rationale: Input controls is correct because it validate data before or during entry so incomplete, invalid, or unreasonable transactions
are rejected or flagged. This directly matches the function or principle tested in the stem. The other choices describe related ideas
such as Foreign key, Business continuity planning, but their primary purposes differ from the requirement being tested. Accurate
practice depends on matching the underlying function to Input controls, not merely recognizing familiar terminology.
Cycles Controls ERP Data Systems Development Questions and
Answers with Rationales
Question 1: During troubleshooting or decision-making, the key need is to identify the concept that separates
authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk. Which
option is the best match?
A. Segregation of duties
B. Access control
C. Output controls
D. Primary key
Answer: A. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Access control, Output controls, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 2: A professional encounters a case in which the controlling idea is that it separates authorization,
custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk. Which term should
guide the response?
A. Output controls
B. Segregation of duties
C. Primary key
D. Backup and recovery
Answer: B. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Output controls, Primary key, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
,Question 3: Which concept is correctly associated with this description: separates authorization, custody,
recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
A. Primary key
B. Backup and recovery
C. Segregation of duties
D. Access control
Answer: C. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Primary key, Backup and recovery, but their primary purposes differ from the requirement being
tested. Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 4: A trainee must match a procedure or principle to its primary function: separates authorization,
custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk. Which option should be
selected?
A. Backup and recovery
B. Access control
C. Output controls
D. Segregation of duties
Answer: D. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Backup and recovery, Access control, but their primary purposes differ from the requirement being
tested. Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 5: During an independent review, which statement most accurately describes Segregation of duties?
A. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
B. limits system functions and data to authorized users according to business need and role.
C. restrict, reconcile, and review reports or files after processing to protect confidentiality and detect errors.
D. uniquely identifies each record in a relational table.
Answer: A. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Access control, Output controls, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
,Question 6: A reviewer is checking a study note on Segregation of duties. Which explanation should be retained?
A. restrict, reconcile, and review reports or files after processing to protect confidentiality and detect errors.
B. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
C. uniquely identifies each record in a relational table.
D. preserves recoverable copies of data and systems so operations can be restored after loss or corruption.
Answer: B. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Output controls, Primary key, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 7: During a professional briefing, Segregation of duties is discussed. Which description is technically
accurate?
A. uniquely identifies each record in a relational table.
B. preserves recoverable copies of data and systems so operations can be restored after loss or corruption.
C. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
D. limits system functions and data to authorized users according to business need and role.
Answer: C. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Primary key, Backup and recovery, but their primary purposes differ from the requirement being
tested. Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 8: A learner is distinguishing closely related terms. Which statement correctly characterizes Segregation
of duties?
A. preserves recoverable copies of data and systems so operations can be restored after loss or corruption.
B. limits system functions and data to authorized users according to business need and role.
C. restrict, reconcile, and review reports or files after processing to protect confidentiality and detect errors.
D. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
Answer: D. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Backup and recovery, Access control, but their primary purposes differ from the requirement being
tested. Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
, Question 9: Which interpretation of Segregation of duties is the most defensible?
A. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
B. limits system functions and data to authorized users according to business need and role.
C. restrict, reconcile, and review reports or files after processing to protect confidentiality and detect errors.
D. uniquely identifies each record in a relational table.
Answer: A. separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and
error risk.
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Access control, Output controls, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 10: While resolving a practical problem, a situation requires the following function or principle:
separates authorization, custody, recordkeeping, and reconciliation responsibilities to reduce fraud and error risk.
Which concept best matches this requirement?
A. Output controls
B. Segregation of duties
C. Primary key
D. Backup and recovery
Answer: B. Segregation of duties
Rationale: Segregation of duties is correct because it separates authorization, custody, recordkeeping, and reconciliation
responsibilities to reduce fraud and error risk. This directly matches the function or principle tested in the stem. The other choices
describe related ideas such as Output controls, Primary key, but their primary purposes differ from the requirement being tested.
Accurate practice depends on matching the underlying function to Segregation of duties, not merely recognizing familiar
terminology.
Question 11: During troubleshooting or decision-making, the key need is to identify the concept that validate data
before or during entry so incomplete, invalid, or unreasonable transactions are rejected or flagged. Which option is
the best match?
A. Foreign key
B. Business continuity planning
C. Input controls
D. Least privilege
Answer: C. Input controls
Rationale: Input controls is correct because it validate data before or during entry so incomplete, invalid, or unreasonable transactions
are rejected or flagged. This directly matches the function or principle tested in the stem. The other choices describe related ideas
such as Foreign key, Business continuity planning, but their primary purposes differ from the requirement being tested. Accurate
practice depends on matching the underlying function to Input controls, not merely recognizing familiar terminology.
