4D - Processing Integrity
(Input/Processing/Output Controls)
Which of the following control activities should be taken to reduce the risk of incorrect
processing in a newly installed computerized accounting system? - correct
answer-Independently verify the transaction
Which of the following controls is a processing control designed to ensure the reliability and
accuracy of data processing? - correct answer-Both limit test and validity check test
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? - correct
answer-Reasonableness check
A distributed processing environment would be most beneficial in which of the following
situations? - correct answer-Large volumes of data are generated at many locations and fast
access is required.
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? - correct answer-Existence check
In an accounting information system, which of the following types of computer files most
likely would be a master file? - correct answer-Inventory subsidiary
Cash disbursements, cash receipts, and payroll transactions - correct answer-they are
temporary transaction files that are combined with other transactions to appear in income
statement accounts. Temporary accounts are closed to zero at the end of the period, unlike
balance sheet accounts that are carried over to the next period.
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 - correct answer-Sequence check
Which of the following is not a violation of segregation of duties within the IT function?
A computer operator must request needed files and programs from the data librarian to
process transactions.
A programmer is allowed to make a minor change in the current production version of the
program that updates customer accounts.
The information system librarian also fills in as a programmer when projects must be
completed quickly.
Systems analysts also work as computer operators when needed. - correct answer-A
computer operator must request needed files and programs from the data librarian to
process transactions.
Data input validation routines include: - correct answer-hash totals.
A database is a set of interrelated, centrally coordinated files. Which of the following does
not describe a centralized database? - correct answer-Unintegrated master files
Examples of centralized databases - correct answer-are Microsoft Access, DBMS (database
management systems), and integrated master files.
The processing in knowledge-based systems is characterized by: - correct
answer-heuristics.
Algorithms are - correct answer-defined procedures, characteristic of typical computer
programs.
Deterministic procedures - correct answer-are procedures, implemented in computer
programs, that permit no uncertainty in outcomes.
Simulations - correct answer-are computer programs that prepare results as if a set of
assumptions were true.
,Systems analysts are the personnel within an organization who are responsible for the
development of the company's information system. Which one of the following functions is
least likely to be performed by a systems analyst? - correct answer-Developing, coding, and
testing computer programs
Systems analysts are typically involved with - correct answer-user information requirements,
design of computer applications, and preparation of specifications for computer
programming
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: - correct answer-transaction
file.
A transaction file is the file of original entry and hence, corresponds to manual journal.
A master file - correct answer-is a list of all accounts and required information (records) for
an application. This is similar to a ledger in a manual system.
A year-to-date file - correct answer-is an accumulated transaction file from the beginning of a
fiscal year.
A current balance file - correct answer-shows some account information including and
focusing on the current balance.
A compiler is: - correct answer-a program that converts high-level programming language
into machine language.
The system librarian should allow only - correct answer-properly tested and approved
programs into the production library.
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? - correct answer-The system librarian
accepts only properly tested and approved programs into the production library.
Data processed by a computer system are usually transferred to some form of output
medium for storage. However, the presence of computerized output does not, in and of itself,
assure the output's accuracy, completeness, or authenticity. For this assurance, various
controls are needed. The major types of controls for this area include: - correct answer-input
controls, processing/storage controls, and output controls.
Most large-scale computer systems maintain at least three program libraries: production
library (for running programs); source code library (maintains original source coding); and
test library (for programs which are being changed). Which of the following statements is
correct regarding the implementation of sound controls over computer program libraries? -
correct answer-Only the program librarian should be allowed to make changes to the
production library.
, 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. - correct answer-Each column
contains information about a specific item.
Which of the following is not true? Relational databases:
are flexible and useful for unplanned, ad hoc queries.
store data in table form.
use trees to store data in a hierarchical structure.
are maintained on direct access devices. - correct answer-use trees to store data in a
hierarchical structure.
Relational databases - correct answer-are flexible and useful for unplanned, ad hoc queries,
do store data in table form, and are maintained on direct access devices.
Hierarchical databases use - correct answer-tree structures to organize data;
relational databases use - correct answer-tables.
(Input/Processing/Output Controls)
Which of the following control activities should be taken to reduce the risk of incorrect
processing in a newly installed computerized accounting system? - correct
answer-Independently verify the transaction
Which of the following controls is a processing control designed to ensure the reliability and
accuracy of data processing? - correct answer-Both limit test and validity check test
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? - correct
answer-Reasonableness check
A distributed processing environment would be most beneficial in which of the following
situations? - correct answer-Large volumes of data are generated at many locations and fast
access is required.
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? - correct answer-Existence check
In an accounting information system, which of the following types of computer files most
likely would be a master file? - correct answer-Inventory subsidiary
Cash disbursements, cash receipts, and payroll transactions - correct answer-they are
temporary transaction files that are combined with other transactions to appear in income
statement accounts. Temporary accounts are closed to zero at the end of the period, unlike
balance sheet accounts that are carried over to the next period.
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 - correct answer-Sequence check
Which of the following is not a violation of segregation of duties within the IT function?
A computer operator must request needed files and programs from the data librarian to
process transactions.
A programmer is allowed to make a minor change in the current production version of the
program that updates customer accounts.
The information system librarian also fills in as a programmer when projects must be
completed quickly.
Systems analysts also work as computer operators when needed. - correct answer-A
computer operator must request needed files and programs from the data librarian to
process transactions.
Data input validation routines include: - correct answer-hash totals.
A database is a set of interrelated, centrally coordinated files. Which of the following does
not describe a centralized database? - correct answer-Unintegrated master files
Examples of centralized databases - correct answer-are Microsoft Access, DBMS (database
management systems), and integrated master files.
The processing in knowledge-based systems is characterized by: - correct
answer-heuristics.
Algorithms are - correct answer-defined procedures, characteristic of typical computer
programs.
Deterministic procedures - correct answer-are procedures, implemented in computer
programs, that permit no uncertainty in outcomes.
Simulations - correct answer-are computer programs that prepare results as if a set of
assumptions were true.
,Systems analysts are the personnel within an organization who are responsible for the
development of the company's information system. Which one of the following functions is
least likely to be performed by a systems analyst? - correct answer-Developing, coding, and
testing computer programs
Systems analysts are typically involved with - correct answer-user information requirements,
design of computer applications, and preparation of specifications for computer
programming
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: - correct answer-transaction
file.
A transaction file is the file of original entry and hence, corresponds to manual journal.
A master file - correct answer-is a list of all accounts and required information (records) for
an application. This is similar to a ledger in a manual system.
A year-to-date file - correct answer-is an accumulated transaction file from the beginning of a
fiscal year.
A current balance file - correct answer-shows some account information including and
focusing on the current balance.
A compiler is: - correct answer-a program that converts high-level programming language
into machine language.
The system librarian should allow only - correct answer-properly tested and approved
programs into the production library.
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? - correct answer-The system librarian
accepts only properly tested and approved programs into the production library.
Data processed by a computer system are usually transferred to some form of output
medium for storage. However, the presence of computerized output does not, in and of itself,
assure the output's accuracy, completeness, or authenticity. For this assurance, various
controls are needed. The major types of controls for this area include: - correct answer-input
controls, processing/storage controls, and output controls.
Most large-scale computer systems maintain at least three program libraries: production
library (for running programs); source code library (maintains original source coding); and
test library (for programs which are being changed). Which of the following statements is
correct regarding the implementation of sound controls over computer program libraries? -
correct answer-Only the program librarian should be allowed to make changes to the
production library.
, 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. - correct answer-Each column
contains information about a specific item.
Which of the following is not true? Relational databases:
are flexible and useful for unplanned, ad hoc queries.
store data in table form.
use trees to store data in a hierarchical structure.
are maintained on direct access devices. - correct answer-use trees to store data in a
hierarchical structure.
Relational databases - correct answer-are flexible and useful for unplanned, ad hoc queries,
do store data in table form, and are maintained on direct access devices.
Hierarchical databases use - correct answer-tree structures to organize data;
relational databases use - correct answer-tables.
