Exam 9: Controlling Information Systems: Business Process and Application Controls

Before a completed input screen is recorded the data entry clerk is asked if the data should be accepted.This is which control plan?

A summation of customer account numbers taken from a batch of sales invoices would be classified as a:

Which of the following is a control plan that controls the entry of data by defining the acceptable format of each data field?

The control plan called key verification is designed to reduce the possibility that data will be misread or miskeyed during data entry.

Which of the following compares manual calculations to computer calculations?

A control plan that makes it easier to prepare the document initially and later to input data from the document is called ______________________________.

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:

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 control matrix is a tool that assists in evaluating the potential effectiveness of control goals in a particular business process.

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.

In order to implement a batch sequence check transactions must be captured on documents that are randomly numbered.

At Winsted Company the following procedures are used to enter purchase requisitions (PRs). Clerks in the purchasing department receive purchase requisitions (PRs)from departments throughout Winsted's home office.The PRs are handwritten on forms specially designed for this purpose.The clerks enter these into preformatted screens on PCs that are connected to the central computer.After each PR is recorded on the purchase requisition event data store the computer informs the clerk that the PR has been recorded.Once recorded the computer forwards the PRs to appropriate managers who can approve the PRs online.Approving individuals enter their approvals (or denials).PRs that are not approved are sent back to the purchasing clerks for corrective action. Below is the annotated systems flowchart and partially completed control matrix for this process. Required: Complete the control matrix by entering the control plan numbers (P-1,P-2,etc. )in the appropriate cells in the control matrix to indicate to which control goal(s)each control plan is directed.Below the matrix describe how each control plan achieves each control goal that you have indicated on the matrix.

The two primary steps in preparing the control matrix include:

A(n)______________________________ check is a variation of a limit check.

In a control matrix,the coding M-1 means:

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):

Control ______________________________ addresses the extent to which individual control plans achieve multiple control goals.

Having too many control plans directed at the same control goal is called:

A variation of the limit check is the reasonableness check.

A(n)______________________________ is the general term to describe the summation of data that would not normally be totaled except for control purposes.