Chapter 9—Controlling Information Systems: Business Process and
Application Controls Key
1. Specifying control goals is the first step in preparing a control matrix.
2. In the control matrix M-1 stands for missing process number one.
3. A control matrix is a tool that assists in evaluating the potential effectiveness of control goals in a particular
business process.
4. Control efficiency addresses whether control goals are being achieved.
5. Control effectiveness addresses how individual control plans achieve multiple control goals.
6. The purpose of security controls is to ensure that entity resources are protected from loss, destruction,
disclosure, copying, sale, or other misuse.
7. Control redundancy addresses whether too many control plans are directed toward the same control goal.
8. Input control goals include those to ensure input validity, input completeness and input accuracy.
9. In a control matrix P-1 stands for process number one.
10. The most error-prone and inefficient steps in an operations or information process is master file updates.
11. A control plan in which a source document is designed to make it easier to prepare the document initially
and later to input data from the document into a computer or other input device is called document design.
12. Written approval takes the form of a signature or initials on a document to indicate that the proper person
has authorized the event.
13. Online prompting helps guide the online entry of data by defining the acceptable length and format of
certain fields.
14. With preformatted screens a computer system asks the user for input or asks questions that the user must
answer.
15. Programmed edit checks are edits automatically performed by data entry programs upon entry of the input
data.
16. A variation of the limit check is the reasonableness check.
17. Dollar totals represent a summarization of any numeric data field within the input document or record.
18. The edit that compares calculations performed manually to those performed by the computer to determine if
a document has been entered correctly is referred to as mathematical accuracy checks.
19. A check digit is an extra digit that is added to the identification number of entities to help control the
accuracy with which the number is entered into a computer system.
20. Confirm input acceptance is a control that helps ensure input completeness by informing the user that the
input has been accepted for processing.
21. The control plan called key verification is designed to reduce the possibility that data will be misread or
miskeyed during data entry.
22. A dependency check authenticates the identity of a message’s sender and verifies the integrity of a
transmitted message.
23. A digital signature tests whether the contents of two or more data fields bear the correct logical
relationship.
24. An exception and summary report reflects the events that were accepted or rejected by the system.
25. Master data control plans regulate transaction processing by calculating control totals at various points in a
processing run and subsequently comparing these totals.
26. Document/record counts are simple counts of the number of documents entered.
27. A count of the number of invoices being paid by all of the customer remittances is a type of batch control
total called an item or line count.
28. A summation of the dollar value of items in a batch is called a hash total.
29. A hash total is the general term to describe the summation of data that would not normally be totaled except
for control purposes.
30. A turnaround document is a document that is printed as an output of multiple computer processes and is
used to capture and input a previous transaction.
31. Batch control plans regulate information processing by calculating control totals at various points in a
processing run and subsequently comparing those totals.
32. In order to implement a batch sequence check transactions must be captured on documents that are
randomly numbered.
33. Dollar totals are a summarization of the dollar value of items in the batch.
34. In a batch sequence check a computer program sorts the input documents into numerical order; checks the
documents against the sequence number range; and reports missing, duplicate, and out-of-range data.
35. The cumulative sequence check provides input control in those situations in which the serial numbers are
assigned within the organization but are not entered in perfect serial number sequence.
36. A tickler file is a manual or computer file of documents that contain completed business data.
37. The two primary steps in preparing the control matrix include:
38. The purpose of ____ control goals is to ensure the successful accomplishment of the goals set forth for the
operations process under consideration.
39. The purpose of ____ control goals is to ensure that all resources used throughout the business process are
being employed in the most productive manner.
40. The purpose of ____ control goals is to ensure that entity resources are protected from loss, destruction,
disclosure, copying, sale, or other misuse.
41. Entity resources that are always considered in efficiency assessments for an AIS are:
42. The purpose of input control goals is to ensure:
43. In a control matrix the coding P-1 means:
A. process 1
44. In a control matrix, the coding M-1 means:
45. The most error-prone and inefficient steps in an operations or information process is:
46. The columns in a control matrix contain headings listing the business process:
47. In the control matrix, the rows represent:
48. Having too many control plans directed at the same control goal is called:
49. Which of the following control plans is not directed primarily at the control goal of input accuracy?
50. Which of the following is a control plan in which the source document is designed to make it easier to input
data from the document?
51. Which of the following is a control plan that takes the form of signatures or initials on a document to
indicate that a person has authorized the event?
52. Which of the following is a control plan that controls the entry of data by defining the acceptable format of
each data field?
A. document design
53. Which of the following is a control plan that requests user input or asks questions that the user must
answer?
A. document design
54. Before a completed input screen is recorded the data entry clerk is asked if the data should be accepted. This
is which control plan?
55. Which of the following reflects a summarization of any numeric data field within the input document or
record?
56. Which of the following compares manual calculations to computer calculations?
A. reasonableness check or limit check
57. A control that can be used to ensure that all of the characters of a social security number are entered by a
data entry clerk is:
A. dependency check
58. A written approval in the form of a signature or initials on a document indicating that a person has
authorized the event is directed primarily at achieving the control goal of:
59. A control that can be used to reduce the likelihood of an error occurring when an account number is entered
into a computer is:
60. Which of the following control plans is designed to achieve the goal of input completeness?
61. A control whose primary purpose is to ensure greater input accuracy is:
62. Not knowing whether input data has been accepted by the information system, the user enters the data again,
resulting in duplicate event data. The control plan that helps to prevent this error is:
63. Which of the following control plans is designed to achieve the goal of input accuracy?
64. A control in which two people key the same inputs into a system where they are compared is called:
65. Which of the following control plans is designed both to authenticate a system user’s identity and to verify
the integrity of a message transmitted by that user?
66. A control that is primarily directed at ensuring input validity is:
67. Digital signatures address all of the following control goals except:
68. A sales representative enters the customer’s account number and the system retrieves certain data about the
customer from master data. This control plan addresses all of the control goals except:
A. ensure efficient employment of resources
69. Online prompting is aimed primarily at ensuring which of the following information systems control goals?
70. All of the following are types of programmed edit checks except:
71. Which of the following is not a programmed edit check?
72. A control report generated by a system that shows data about transactions that were accepted or rejected
during a transaction processing step is called a(n):
73. Which of the following is a batch control total that represents the minimum level of control for input
completeness?
74. A summation of customer account numbers taken from a batch of sales invoices would be classified as a:
A. record count
75. Which batch control total generally has no other purpose than control?
76. Which of the following types of batch totals is likely to be most effective in ensuring the control goal of
input accuracy?
A. line counts
77. When they are sent to a customer and returned with the payment, remittance advices are examples of:
A. batch control totals
78. Which of the following activities is not part of the computer agreement of batch totals?
A. a batch total is manually established and entered into the computer prior to data entry.
79. Which of the following controls requires that documents be numbered sequentially or prenumbered before it
can be implemented?
80. Inputting a range of numbers comprising a batch and then inputting each serially numbered document is
characteristic of the control plan called:
81. Which of the following statements related to tickler files is false?
A. A tickler file is reviewed on a regular basis for items that do not clear the file on a timely basis.
82. The process of encoding data so that it may only be read by someone having a key is called:
83. Plaintext is a term associated with ____.
A. coding schemes
84. Specifying ______________________________ is the first step in preparing a control matrix.
85. In the control matrix the P stands for ______________________________ controls.
86. A(n) ______________________________ is a tool that assists in evaluating the potential effectiveness of
controls in a particular business process by matching control goals with relevant control plans.
87. Control ______________________________ addresses whether the control goals are being achieved.
88. Control ______________________________ addresses the extent to which individual control plans achieve
multiple control goals.
89. The purpose of ______________________________ controls is to ensure that entity resources are protected
from loss, destruction, disclosure, copying, sale, or other misuse.
90. Control ______________________________ addresses whether too many control plans are directed toward
the same control goal.
91. Input control goals include those for ensuring input validity, input ______________________________,
and input ______________________________.
92. The use of the letter M in a control matrix represents a(n) ______________________________.
93. The most error-prone and inefficient step in an operations or information process is
______________________________.
94. A control plan that makes it easier to prepare the document initially and later to input data from the
document is called ______________________________.
95. ______________________________ takes the form of a signature or initials on a document to indicate that
the proper person has authorized the event.
96. ______________________________ control the online entry of data by defining the acceptable format of
each data field, automatically moving to the next field, requiring that certain fields be completed, and/or
automatically populating certain fields.
97. ______________________________ describes a computer system asking the user for input or asking
questions that the user must answer.
98. ______________________________ are edits automatically performed by data entry programs upon entry
of the input data.
99. A(n) ______________________________ check is a variation of a limit check.
100. ______________________________ represent a summarization of any numeric data field within the input
document or record.
101. The edit that compares calculations performed manually with those performed by the computer to
determine if a document has been entered correctly is referred to as ______________________________.
102. A(n) ______________________________ digit is an extra digit that is added to an identification number
to help control the accuracy with which the number is entered into a computer system.
103. The control ______________________________ informs the user that the input has been accepted for
processing.
104. The control plan called ______________________________ is designed to reduce the possibility that data
will be misread or miskeyed during data entry.
105. A(n) ______________________________ authenticates a system user’s identity and verifies the integrity
of a message transmitted by that user.
106. A(n) ______________________________ and ______________________________ report is a computer-
generated report that reflects the events¾either in detail, summary total, or both¾that were accepted by the
system and rejected by the system.