Which of the following should the auditor recommend as the most economical point at which to correct input errors in an online system?
Answer(s): B
The most economical point at which to correct input errors is at the earliest time after the data has been entered into the system. The earliest point is the entry of data into each field of a record. Errors can easily be rectified because the proper information is already available.
The most common computer-related problem confronting organizations is:
The most common problem confronting an organization in its use of computers is erroneous or incomplete input. Input is especially susceptible to errors and omissions because of the substantial human intervention required. Comprehensive and effective input controls are necessary ensure that data stored in files or used in processing are not contaminated.
If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll computer application?
Answer(s): D
The three types of control totals are record counts, financial totals, and hash totals Record counts establish the number of source documents and reconcile it to the number of output records. Financial totals compute dollar totals from source documents e.g.. the total dollar amount of invoices processes) and reconcile them with the output records. Hash totals add numbers on input documents that are not normally added e.g., department numbers), resulting in a total that is "meaningless" for any purpose other than this control.Batchelder Company has the following invoices in a batch:
Which of the following would Batchelder most likely use as a hash total?
Input controls in batch computer systems are used to determine that no data are lost or added to the batch. Depending on the sophistication of a particular system. control may be accomplished by using record counts, batch totals, or hash totals. The 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. The hash total of the invoice numbers is 810. Batch elder Company has the following invoices in a batch:
Which of the following would Batchelder most likely use as a record count?
Input controls in batch computer systems are used to determine that no data are lost or added to the batch. Depending on the sophistication of a particular system, control may be accomplished by using record counts, batch totals, or hash totals. A record count establishes the number of source documents and reconciles it to the number of output records. The total number of invoices processed is an example of a record count. In this case, the record count is 4.
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