Misstatements in a batch computer system caused by incorrect programs or data may not be detected immediately because:
Answer(s): C
Tran actions in a batch computer system are grouped together, or batched, prior to processing.Batches may be processed either daily, weekly, or even monthly. Thus, considerable time may elapse between the initiation of the transaction and the discovery of an error.
The two broad groupings of information systems control activities are general controls and application controls. General controls include controls:
Answer(s): B
General controls are policies and procedures that relate to many information systems application and support the effective functioning of application controls by helping to ensure the continued proper operation of information systems. General controls include controls over 1) data center and network operations; 2) systems software acquisition and maintenance; 3) access security; and 4) application systems, acquisition, development, and maintenance AU 319).
The purpose of input controls is to ensure the:
Answer(s): D
Input controls provide reasonable assurance that data received for computer processing have been properly authorized and are in a form suitable for processing, i.e., complete, accurate, and valid. Input controls also relate to rejection, correction, and resubmission of data that were initially incorrect.
A mail-order retailer of low-cost novelty items is receiving an increasing number of complaints from customers about the wrong merchandise being shipped. The order code for items has the format The major category is ww, xx is the minor category, yy identifies the item, and zz identifies the catalog. In many cases, the wrong merchandise was sent because adjacent characters in the order code had been transposed. The best control for decreasing the number of orders with the wrong merchandise is to:
Self-checking digits may be used to detect incorrect codes. The digit is generated by applying an algorithm to the code. During the input process, the check digit is recomputed by applying the same algorithm to the code actually entered.
Which of the following computerized control procedures would be most effective in ensuring that data uploaded from desktop computers to a serer are complete and that no additional data are added?
Batch control totals for the data transferred can be reconciled with the batch control totals in the existing file. This comparison provides information on the completion of the data transfer. Batch totals may include record counts, totals of certain critical amounts, or hash totals. A hash total is a control total without a defined meaning, such as the total of employee numbers or invoice numbers, that is used to verify the completeness of data. Thus, the hash total for the employee listing by the personnel department could be compared with the total generated during the payroll run.
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