Unlock document.
This document is partially blurred.
Unlock all pages and 1 million more documents.
Get Access
Accounting Information Systems, 13e (Romney/Steinbart)
Chapter 10 Processing Integrity and Availability Controls
10.1 Identify and explain controls designed to ensure processing integrity.
1) The best example of an effective payroll transaction file hash total would most likely be
A) sum of net pay.
B) total number of employees.
C) sum of hours worked.
D) total of employees' social security numbers.
2) Error logs and review are an example of
A) data entry controls.
B) data transmission controls.
C) output controls.
D) processing controls.
3) Following is the result of batch control totals on employee Social Security numbers in a
payroll processing transaction:
Correct
Values From
Masterfile
Values
Entered
During
Processing
487358796
487358796
534916487
534916487
498374526
498374526
514873420
514873420
534196487
534916487
678487853
678487853
471230589
471230589
3719438158
3720158158
The difference in the control totals is 720,000. Which data entry control would best prevent
similar data entry errors in the future?
A) Modules 11
B) validity check
C) check digit
D) sequence check
4) Which of the following data entry controls would not be useful if you are recording the
checkout of library books by members?
A) sequence check
B) prompting
C) validity check
D) concurrent update control
5) A customer failed to include her account number on her check, and the accounts receivable
clerk credited her payment to a different customer with the same last name. Which control could
have been used to most effectively to prevent this error?
A) closed-loop verification
B) duplicate values check
C) validity check
D) reconciliation of a batch control total
6) If invoices are processed in groups of fifty, which fields from the document shown below
would not be used to create a hash control total?
A) Amount
B) Item Number
C) Quantity Ordered
D) Sales Order number
7) ________ is a data entry input control that involves summing the first four digits of a
customer number to calculate the value of the fifth digit, then comparing the calculated number
to the number entered during data entry.
A) Validity check
B) Duplicate data check
C) Closed-loop verification
D) Check digit verification
8) All of the following controls for online entry of a sales order would be useful except
A) check digit verification on the dollar amount of the order.
B) validity check on the inventory item numbers.
C) field check on the customer ID and dollar amount of the order.
D) concurrent update control.
9) The inventory tracking system shows that 12 iPods were on hand before a customer brings
three iPods to the register for purchase. The cashier accidentally enters the quantity sold as 30
instead of 3. Which data entry control would most effectively prevent this error?
A) limit check
B) sign check
C) field check
D) validity check
10) A payroll clerk accidently entered an employee's hours worked for the week as 380 instead
of 38. The data entry control that would best prevent this error would be
A) a limit check.
B) a check digit.
C) batch total reconciliation.
D) a field check.
11) The data entry control that would best prevent entering an invoice received from a vendor
who is not on an authorized supplier list is
A) a validity check.
B) an authorization check.
C) a check digit.
D) closed-loop verification.
12) Form design is one example of a(n)
A) output control.
B) processing control.
C) input control.
D) data entry control.
13) Sequentially prenumbered forms are an example of a(n)
A) data entry control.
B) data transmission control.
C) processing control.
D) input control.
14) Turnaround documents are an example of a(n)
A) data entry control.
B) output control.
C) processing control.
D) input control.
15) A validity check is an example of
A) a data entry control.
B) an output control.
C) a data transmission control.
D) an input control.
16) Parity checks are an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) processing control.
17) A user review an example of
A) a data entry control.
B) a data transmission control.
C) an output control.
D) a processing control.
18) Data matching is an example of a(n)
A) data entry control.
B) data transmission control.
C) processing control.
D) input control.
19) A batch total is an example of which control below?
A) data entry control
B) data transmission control
C) processing control
D) output control
20) Cancellation and storage of documents means
A) documents are defaced and stored.
B) documents are defaced before being shredded.
C) cancellation data are copied from documents before they are stored.
D) data are copied from a document and stored, after which the document is shredded.
21) Check digit verification is an example of a(n)
A) data transmission control.
B) output control.
C) processing control.
D) input control.
22) A ________ ensures input data will fit into the assigned field.
A) limit check
B) size check
C) range check
D) validity check
23) This tests a numerical amount to ensure that it does not exceed a predetermined value nor fall
below another predetermined value.
A) completeness check
B) field check
C) limit check
D) range check
24) This determines if all required data items have been entered.
A) completeness check
B) field check
C) limit check
D) range check
25) This determines the correctness of the logical relationship between two data items.
A) range check
B) reasonableness test
C) sign check
D) size check
26) This determines if characters are of the proper type.
A) field check
B) alpha-numeric check
C) range check
D) reasonableness test
27) This tests a numerical amount to ensure that it does not exceed a predetermined value.
A) completeness check
B) limit check
C) range check
D) sign check
28) This batch processing data entry control sums a field that contains dollar values.
A) record count
B) financial total
C) hash total
D) sequence check
29) This batch processing data entry control sums a non-financial numeric field.
A) record count
B) financial total
C) hash total
D) sequence check
30) When I enter a correct customer number, the data entry screen displays the customer name
and address. This is an example of
A) prompting.
B) preformatting.
C) closed-loop verification.
D) error checking.
31) This control ensures that the correct and most current files are being updated.
A) cross-footing balance test
B) data matching
C) file labels
D) write-protect mechanism
32) This batch processing data entry control sums the number of items in a batch.
A) financial total
B) hash total
C) record count
D) sequence check
33) This data entry control compares the ID number in transaction data to a master file to verify
that the ID number exists.
A) reasonableness test
B) user review
C) data matching
D) validity check
34) What control are file labels an example of?
A) data entry controls
B) output controls
C) processing controls
D) source data controls
35) A computer operator accidentally used the wrong master file when updating a transaction
file. As a result, the master file data is now unreadable. Which control could best have prevented
this from happening?
A) Internal header label
B) validity check
C) check digit
D) parity check
36) Sonja Greer called the IT Help Desk in a bad mood. "I'm trying to open an Excel file, but I
get a message that says that the file is locked for editing. Why is this happening to me?" The
answer is likely that
A) the file is corrupted due to a computer virus.
B) Sonja probably opened the file as read-only.
C) concurrent update controls have locked the file.
D) there is no problem. Sonja is editing the file, so it is locked.
37) This control protects records from errors that occur when two or more users attempt to
update the same record simultaneously.
A) concurrent update controls
B) cross-footing balance test
C) data conversion controls
D) recalculation of batch totals
38) Modest Expectations Investment Services (MEIS) allows customers to manage their
investments over the Internet. If customers attempt to sell more shares of a stock than they have
in their account, an error message is displayed. This is an example of a
A) reasonableness test.
B) field check.
C) validity check.
D) limit check.
