Question 1

Fault-tolerant systems are typically based on the concept of:

Accepted Answer

Fault-tolerant systems are designed to continue functioning properly even in the presence of faults or failures. Redundancy is the key concept behind fault-tolerant design, where backup components or processes are utilized to take over in case the primary ones fail. This ensures that the system can continue functioning without interruption, and that any errors or problems can be quickly detected and resolved.

Question 2

An expense report was prepared by a company's cost centre.One executive questioned one of the amounts and asked for "the source documents which support the total." Data processing was not able to routinely do so.The best control procedure would be:

Accepted Answer

An audit trail is a record that traces the detailed transactions relating to any financial statement item. It allows for verification of the accuracy and completeness of the data, providing the source documents needed to support the total in question.

Question 3

The basic form of backup used in magnetic tape operations is called:

Accepted Answer

The grandfather-parent-child procedure is a common backup strategy used in magnetic tape operations, involving multiple generations of backup data to ensure data recovery.

Question 4

Daylight Corporation's organization chart provides for a controller and an information processing manager, both of whom report to the financial vice-president.Internal control would not be strengthened by:

Accepted Answer

The answer of Daylight Corporation's organization chart provides for a...

Question 5

Which of the following types of errors will check digits usually detect?

Accepted Answer

The answer of Which of the following types of errors...

Question 6

Tape and disk output controls are primarily concerned with:

Accepted Answer

The answer of Tape and disk output controls are primarily...

Question 7

_____________ are often based on the concept of redundancy.

Accepted Answer

Fault-tolerant systems are designed to continue operating even in the event of a failure, often using redundancy to achieve this.

Question 8

Principal output controls include all but one of the following:

Accepted Answer

The answer of Principal output controls include all but one...

Question 9

Which of the following best describes a fundamental control weakness often associated with automated data processing systems?

Accepted Answer

Functions that would normally be separated in a manual system are combined in an automated data processing system, which can create a fundamental control weakness. For example, in a manual system, the person who has access to cash receipts should not also be responsible for handling accounts payable. However, in an automated system, these functions may be combined, creating a potential for fraud or errors.

Question 10

An apparent error in input data describing an inventory item received was referred back to the originating department for correction.A week later the department complained that the inventory in question was incorrect.Data processing could not easily determine whether or not the item had been processed by the computer.The best control procedure would be:

Accepted Answer

An error log is the best control procedure in this scenario because it provides a record of all errors encountered during data processing. This allows for easy tracking and verification of whether or not a specific item has been processed and if any errors were encountered and corrected. Input edit checks, missing data validity checks, and transmittal control are important but do not directly address the issue of tracking and resolving errors after they have been identified.

Question 11

The least effective physical security control for a computer centre is:

Accepted Answer

Insurance is not a physical security control; it is a financial measure to mitigate loss after an incident occurs.

Question 12

In its automated data processing system, a company might use self-checking numbers check digit)to enable detection of which of the following errors?

Accepted Answer

Self-checking numbers or check digits are primarily used to detect errors in the input of numerical data, such as transposition errors (switching of digits) or miskeying of a digit. They do not address issues related to assigning codes to wrong customers, data loss, or sequence errors.

Question 13

The grandfather-parent-child approach to providing protection for important computer files is a concept that is most often found in:

Accepted Answer

The grandfather-parent-child approach is a backup strategy primarily used with sequential access storage media, such as magnetic tapes. This method involves keeping three generations of backups: the most recent (child), the second most recent (parent), and the third most recent (grandfather). This strategy ensures that data can be recovered from different points in time, providing a robust method for protecting against data loss. Magnetic tape systems, being sequential in nature, are well-suited to this approach, as they can store multiple versions of backups in an organized and cost-effective manner.

Question 14

A technique for controlling identification numbers part number, employee number, etc.)is:

Accepted Answer

Self-checking check digits are a reliable technique for controlling identification numbers. This technique involves adding an extra digit to the identification number that is computed based on the other digits of the number. When the number is entered or transmitted, the calculation is repeated and compared to the computed check digit. If they match, the number is presumed to be correct. If they don't match, an error has occurred and the number must be re-entered or retransmitted. This technique helps to prevent errors caused by transposition, substitution, or mistyping of digits in the identification number.

Question 15

Control totals are used as a basic method for detecting data errors.Which of the following is not a control figure used as a control total in automated accounting systems?

Accepted Answer

Check-digit totals are not typically used as control totals; they are used for error detection in data entry, not as a control figure in accounting systems.

Question 16

Which of the following would lessen internal control in an automated data processing system?

Accepted Answer

Giving computer operators access to detailed program listings could lessen internal control as they may be able to manipulate the system or access sensitive information.

Question 17

Which of the following is not normally used as a control total to check the validity of data processing activities?

Accepted Answer

Edit tests, batch totals, record counts, and hash totals are all commonly used as control totals to check the validity of data processing activities. However, it is not uncommon for organizations to use other control totals as well, so it is possible for there to be other correct answers to this question.

Question 18

From the standpoint of computer fraud, which type of controls would probably be of highest importance?

Accepted Answer

The answer of From the standpoint of computer fraud, which...

Question 19

Which of the following is not a control to ensure the physical safety of a company's data processing centre?

Accepted Answer

Password codes are a logical security measure, not a physical control for ensuring the safety of a data processing centre.

Question 20

Which of the following is an example of application controls in automated data processing systems?

Accepted Answer

Input controls are designed to ensure the accuracy, completeness, and validity of data that is being entered into a automated data processing system. Examples of input controls include data validation checks, data editing, and data verification.

Quiz 10: Computer Controls for Organizations and Accounting Information Systems