Acise Chapters 7 12

Correct 1/1 Points 1 / 1 pt
Auto-graded
It involves programmed procedures that examine the

characteristics of the
data in the field. *
Record interrogation
Field interrogation
File interrogation
Check Interrogation
1 / 1 pt
Correct 1/1 Points
Auto-graded
These errors occur when two adjacent digits are

reversed. *
Single Transposition Errors
Multiple Transposition Errors
Addition Errors
Truncation Errors
Auto-graded
This edit lets you know when a field's data is in the

incorrect form. *
Validity Check
Missing Data Check
Numeric–Alphabetic Check
Reasonableness Check

Auto-graded
It happens when a character or digit is removed from

a code. *
Truncation errors
Addition Errors
Substitution errors
Subtraction Error
Auto-graded
Black-box Approach is also known as: *
Auditing beside the computer
Auditing above the computer
Auditing behind the computer
Auditing around the computer

Auto-graded
These are programmed procedures are also known

as edits or validation controls. *
Processing Controls
Feedback Controls
Input Controls
Output Controls
Auto-graded
I. A substitution error occurs when one digit in a

code is swapped out for another.
II. Addition error is a type of transposition error. *
Only statement I is correct.
Only statement II is correct.
Both statement I & II are correct.
Both statement I & II are incorrect.
1 / 1 pt
Correct 1/1 Points
Auto-graded
This type of field interrogation ascertains whether

the value in the field goes beyond the permitted
limit. *
Missing Data Check
Limit Check
Range Check
Check Digit
Auto-graded
10
______________ensures that a field's sign is appropriate

for the kind of record being processed. *
Sign Check
Sequence Check
Internal and External label check

Auto-graded
11
It is used to confirm the correctness of the file

version being processed. *
Version Check
Check Digit
Internal and External label check

Auto-graded
12
Which of the following is an example of Record

Interrogation? *
Sign Check
Sequence Check
All of the above

Auto-graded
13
The correct sales order number, 123456, was

incorrectly recorded as shown in the solutions.
All of the following are transcription errors EXCEPT: *
1234567
124356
12345
123457
Auto-graded
14
Which check is NOT a field interrogation? *
Check Digit
Sign Check
Validity Check
Range Check

Auto-graded
15
Which of the following is a file interrogation check? *
Internal and external label check
Missing Data Check
Sequence Check
Album Check
Auto-graded
16
Is designed to monitor the batch as it moves from

one run to another. *
Processing Control
Run-to-run Controls
Operators Intervention
Audit trail controls

Auto-graded
17
Are the programmed procedures designed to ensure

that an application’s logic is functioning properly *
Processing Control
Run-to-Run controls
Audit trail controls

Auto-graded
18
Data that are used for reconciling the output

produced by each run with batch control data
created at the data input stage.
*
Audit trail Controls
Run-to-run controls
Batch Controls
1 / 1 pt
Correct 1/1 Points
Auto-graded
19
The following are the Three Error Handling

Techniques, EXCEPT FOR ONE. *
Correct immediately
Create an error file
Reject an entire batch
Reject a specific batch

Auto-graded
20
Systems sometimes require __________ to initiate

certain actions, such as entering control totals for a
batch of records, providing parameter values for
logical operations, and activating a program from a
different point when reentering semi-processed
error records. *
Operator Intervention Control
Batch Controls
Audit Trail Controls
Run-to-run Controls
1 / 1 pt
Correct 1/1 Points
Auto-graded
21
It verifies that individuals, programmed procedures,

or messages attempting to access a system are
authentic and valid *
Access Test
Validity Test
Accuracy Test
Completeness Test
Auto-graded
22
It ensures that the system processes only data values

that conform to specified tolerances. *
Access Test
Validity Test
Accuracy Test
Completeness Test

Auto-graded
23
It identifies missing data within a single record

and/or entire records missing from a batch. *
Access Test
Validity Test
Accuracy Test
Completeness Test
Auto-graded
24
It ensures that mathematical calculations are

accurate and posted to the correct accounts. *
Access Test
Validity Test
Accuracy Test
Completeness Test

Auto-graded
25
I. Redundancy test determines that an application

processes each record twice.
II. Redundancy tests include reviewing record counts

and recalculation of hash totals and financial control
totals. *

Auto-graded
26
I. Rounding Error Test verifies the correctness of

rounding procedures.
II. Audit Trail Test ensure that the application creates

an adequate audit trail. *

Auto-graded
27
The preservation of an ____________ is an important

objective of process control. In an accounting
system, every transaction must be traceable through
each stage of processing, from its economic source
to its presentation in financial statements. *
Run-to-run Controls
Audit Trail Controls
Batch Controls
Operator Intervention Control

Auto-graded
28
Whic
h of
the
follo
wing
items
are
techn
iques
used
to
prese
rve
audit
trails
in
comp
uter-
based
accou
nting
syste
ms?
All of the above
None of the above
1, 2, 4, and 5
1, 2, 3, and 5
1 and 2
1, 3, 4, and 5
Auto-graded
29
It is also called auditing through the computer *
White Box Approach
Black Box Approach
Gray Box Approach
Pink Box Approach

Auto-graded
30
Which of the following best describes the purpose of

output controls? *
To ensure the accuracy and integrity of system output.
To prevent unauthorized access to system resources
To regulate the flow of data within the system
To monitor system performance and availability.

Auto-graded
31
Which of the following processing methods requires

a greater degree of output control? *
Real-time systems
Batch systems
Both methods require equal levels of control.
It depends on the specific system requirements.

Auto-graded
32
Which of the following is a potential exposure point

in the batch system output process? *
Printer malfunction during output production.
Data control clerk reviewing the output for correctness
Computer operator removing the output from the printer.
Interoffice mail delivery to the end user

Auto-graded
33
Which of the following is a potential risk associated

with discarded or damaged reports in the batch
system output process? *
Unauthorized access to sensitive data.
Increased cost of output production and distribution
Printer malfunction leading to unacceptable output
Misdirection of output during interoffice mail delivery.

Auto-graded
34
S1. Output spooling is a technique used to speed up

the printing process by directly sending output to
the printer, bypassing the need for intermediate files.
S2. Output spooling can introduce additional

security risks, as unauthorized individuals may access
output files and manipulate the data or make
unauthorized copies. *
Only statement 1 is true
Only statement 2 is true
Both statements are true
Both statements are false

1 / 1 pt
Correct 1/1 Points
Auto-graded
35
What is the primary control against unauthorized

actions during the bursting stage of output reports?
*
Encryption techniques
Proper disposal of waste
Supervision
Data control review
1 / 1 pt
Correct 1/1 Points
Auto-graded
36
Which test data technique involves processing

specially prepared sets of input data through
production applications? *
Base Case System Evaluation
Tracing
Test Data Method
Creating Test Data

Auto-graded
37
What are the three steps involved in the tracing test

data technique? *
Activation, execution, and review
Compilation, creation, and tracing
Planning, implementation, and evaluation
Testing, validation, and reporting

Auto-graded
38
Test data techniques require only minimal computer

expertise from auditors. *
True
False
Auto-graded
39
Test data techniques provide a convenient means of

gathering evidence about ongoing application
functionality. *
True
False
1 / 1 pt
Correct 1/1 Points
Auto-graded
40
What is the purpose of creating a base case in the

Base Case System Evaluation technique? *
To identify invalid transactions
To process test transactions repeatedly
To obtain consistent and valid results
To evaluate the efficiency of test data creation

CHAPTER 8
Points: 40/40
Correct 1/1 Points
Anything about which the organization wishes to capture data, it may be

physical, such as inventories, customers, or employees. *
Entity
Attributes
Cardinality
Occurrence
Correct 1/1 Points
The blueprint for ultimately creating the physical database. *
Attributes
Data Model
Entity
Cardinality
Correct 1/1 Points
The labelled line connecting two entities in a data model describes the
nature of the ______ between them. *
Association
Cardinality
Attributes
Line
Correct 1/1 Points
It is the degree of association between two entities

*
Association
Line
Attributes
Cardinality
Correct 1/1 Points

5
The set of data that a particular user sees. Examples of this are computer
screens for entering or viewing data, management reports, or source
documents such as an invoice.
*
Attributes
Line
Paper View
User View
Correct 1/1 Points
Results from data redundancy in an unnormalized table.

*
Deletion Anomaly
Update Anomaly
Insertion Anomaly
Normalization Anomaly
Correct 1/1 Points
The _____ anomaly involves the unintentional deletion of data from a table.
*
Insertion
Update
Normalization
Deletion
Correct 1/1 Points
The presence of the deletion anomaly is ___ conspicuous, but potentially

___ serious than the update and insertion anomalies.
*
Less; Less
Less; More
More; More
More; Less
Correct 1/1 Points
When unnormalized tables are split into multiple 3NF tables, they need to
be linked ____ via foreign keys so the data in them can be related and made
accessible to users.
*
Separately
Together
Access
None of the above
Correct 1/1 Points
10
Is a technical matter that is usually the responsibility of systems

professionals.
*
Data Normalization
Table Normalization
Database Normalization
Normalizing Tables
Correct 1/1 Points
11
The following includes file processing operations, except? *
Scan a file for records with common primary keys.
Retrieve a record from the file based on its primary key.
Delete a record from a file
Read a complete file of records.

Correct 1/1 Points
12
The technique used to locate records and to navigate through the

database or file. *
Organization
Access method
Random
Sequential
Correct 1/1 Points
13
This structure is used for very large files that require routine batch
processing and a moderate degree of individual record processing. *
Pointer Structure
Flat-FIle Structure
Hashing Structure
VSAM Structure
Correct 1/1 Points

14
A major difference between the hierarchical and network database

structure is the degree of ____________________ that can be achieved. *
Process irrigation and data keeping
Process immigration and data sharing
Process integration and data keeping
Process integration and data sharing
Correct 1/1 Points
15
These are dispersed throughout a disk without regard for their physical
proximity to other related records. *
Flat-FIles
Indexed Random Files
Access FIles
Sequential File
Correct 1/1 Points
16
Which of the following is considered an advantage of a sequential file?

*
It can be searched rapidly.

Easier to maintain in terms of reducing records.
Efficient use of disk storage.
Easier to maintain in terms of adding records.
Correct 1/1 Points
17
Data structures have two fundamental components namely *
Organization and access method
Organization and random
Sequential and access method
Organization and corporation
Correct 1/1 Points
18
This describes an environment in which individual data files are not

integrated with other files *
Random Model
Flat-File Mode
Single Mode
Database Model
Correct 1/1 Points
19
It contains the actual disk storage location (cylinder, surface, and record
number) needed by the disk controller. *
Physical Key Pointer
Physical Address Pointer
Logical Key Pointer
Relative Address Pointer
Correct 1/1 Points
20
Which of the following statements are correct? *
The principal disadvantage of indexed random files is in operations involving the processing
of individual records.
An advantage of a random index is that it can be searched rapidly.
Sequential structure is a practical option when retrieving a single data.
When a large portion of the file (perhaps 20% or more) is to be processed in one opera‐
tion, the sequential structure is efficient for record updating.
Correct 1/1 Points

21
What is a component of a much larger systems development porcesses

that involves extensive analysis of user needs? *
Database Modeling
Database Runway
Database Commercial
Database Design
Correct 1/1 Points
22
How does view modeling begin? *
By identifying the secondary entities of the business function in question.
By examining the primary entities of the business function in question
By stalking the customers of the entities of the business function in question.
By identifying the primary entities of the business function in question.
Correct 1/1 Points
23
Statement 1: The purchasing agent records the inventory status report for
items that need to be reordered.
Statement 2: The buying agent picks a supplier and prepares a purchase
order.
*
Statement 1 is an erroneous statement.
Statement 2 is an erroneous statement.
None of the statements are erroneous.
Both of the statements are erroneous.
Correct 1/1 Points
24
Which of the following is not identified as an entity in the system of

purchase order and receiving report? *
Supplier
Receiving Order
Inventory Status Report
Inventory Purchases
Correct 1/1 Points
25
Which of the following statements is/are false?
Statement 1: Sometimes, the association between entities is apparent

because different rules may apply in different organizations.
Statement 2: Associations represent business structures.
Statement 3: 1:M association in the data model represents that only 1 item
is sold per many customers.
*
All of them
Both statements 1 and 3
Statement 2 only
Statement 1 only
Correct 1/1 Points
26
Which of the following logically defines the non-key attributes and

uniquely identifies each occurrence in the entity? *
Primary Keys
Secondary Keys
Foreign Keys
Domestic Keys
Correct 1/1 Points
27
Which of the following accurately describes the content of the data model
shown below?Which of the following accurately describes the content of
the data model shown below? *
Data Model Showing Primary Keys
Data Model Showing Entity Associations
Normalized Data Model Showing Primary Keys

Normalized Data Model Showing Primary Keys and Attributes
Correct 1/1 Points
28
Purchase Order : Purchase Order Number :: Supplier : ___________

*
Supplier Address
Supplier Name
Supplier Industry
Supplier Number
Correct 1/1 Points
29
Which of the following is not part of the six phases of the design that
involves extensive analysis of user needs? *
Identification of customers
Construction of the physical database
Addition of attributes to the data model
Construction of a data model showing entity associations
Correct 1/1 Points

30
Statement 1: The normalized tables should be rich enough to support the

views of all users of the system being modeled.
Statement 2: The query function of a relational DBMS allows the system
designer to create user views from tables easily.
Statement 3: The task of combining the data needs of all users into a single
entity-wide schema is called view interface.
Statement 4: Database vendors cannot anticipate the information needs of
all users in advance.
Statement 5: Commercial Database Systems are designed to satisfy the
unique needs of different client organizations.
*
Statements 1, 2, 3 are correct, while statements 4 and 5 are not.
Statements 3 and 5 contains are wholly erroneous. The rest are partly so.
Statements 1 and 4 are correct.
Statement 2 is incorrect.
All of the statements are incorrect.
None of the choices are correct.
Correct 1/1 Points
31
Which of the following is a specially programmed module embedded in a

host application to capture predetermined transaction types for
subsequent analysis? *
Embedded Audit Module
Generalized Audit Software
ACL Software
None of the above
Correct 1/1 Points
32
Embedded audit module is also known as? *
Financial auditing
Management auditing
Discontinuous auditing
Continuous auditing
Correct 1/1 Points
33
Which of the following is the most widely used CAATT for IS auditing? *
Generalized Audit Software
Generalized Auditing Software
Generalizing Auditing Software
Generalizing Audit Software
Correct 1/1 Points

34
Which of the following statements are false?
Statement 1: GAS cannot be used to audit the data stored in most file
structures and formats.
Statement 2: Auditors cannot perform their tests independent of the
client's computer service staff.
*
Statement 1
Statement 2
Correct 1/1 Points
35
Which of the following is a common use of GAS? *
Printing confirmations in either standardised or special wording
Selecting stratified statistical samples from data files
Recalculating data fields
All of the above
Correct 1/1 Points
36
Which of the following is a leading commercial GAS product? *

ACL Software
ABL Software
ACM Software
ABM Software
Correct 1/1 Points
37
Which of the following statements are true?
Statement 1: Small files can be imported via text files or spreadsheets.

Statement 2: Very large files may need to be accessed directly from the
mainframe computer. *
Statement 2
Statement 1
Correct 1/1 Points
38
These are expressions that search for records that meet the filter criteria.
*
Filters
Emoticons
GIFs
Hashtags
Correct 1/1 Points
39
Which of the following allows the auditor to use logical operators such as
AND, OR, NOT and others to define and test conditions of any complexity
and to process only those records that match specific conditions? *
Obsession Builder
Commission Builder
Expression Builder
Depression Builder
Correct 1/1 Points
40
Which of the following is a frequently used sampling method for statistical

analysis? *
Monetary unit sampling
Both A and B
None of the above
Record sampling
41
NAME (LAST NAME, FIRST NAME) *
HERNANDEZ, SHANE
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CHAPTER 9: Auditing the Revenue Cycle
1. A __________ is a document, a formal order, which provides the details of the items
demanded, the mode of payment, quantity requested, and its due date.
a. Customer Order
b. Sales Order
c. Order Form
d. Court Order
2. A __________, or a document generated by the seller specifying the details about the
product or services ordered by the customer, is prepared once relevant data are
transcribed into standard format.
a. Sales Order
b. Court Order
c. Customer Order
d. Purchase Order
3. The copies of sale orders which contain important information regarding the units shipped
and their carrier are called ___________.
a. Shipping Notices
b. Keypunch
c. Order Form
d. Bill of Lading
4. A remittance list and checks and remittance advice are separated by the __________.
a. Mailroom
b. Remittance Advice
c. Deposit Slip
d. Journal Voucher
5. In a _________, the electronically transmitted stock release document would be printed
out by the warehouse clerk’s terminal who will pick and send the goods to the shipping
department.
a. Warehouse procedure
b. Sales Procedures
c. Shipping and Billing
d. Cash Receipts Procedure
6. A __________ is a location where a customer completes the payment for goods or
services and may be required to pay sales taxes.
a. Point-of-Sale
b. Destination Point
c. Point-of-Time
d. Point-in-Time
7. Each individual product sold in shops and online is given a special 12-digit identifier called
the __________.
a. Universal Language of Units
b. Universal Product Weight
c. Universal Product Code
d. Universe Product Code
8. The cash receipts clerk creates a three-part deposit slip at the end of the day for the total
amount of cash received. The other two go to the bank with the money, while one copy is
filed.
a. True
b. False
9. A POS transaction may take place offline or online, and receipts may be printed
electronically or on paper.
a. True
b. False
10. The remittance advice and remittance list are delivered to and reconciled by the inventory
clerk. The clerk produces the cash receipts transaction file electronically based on each
client's remittance.
a. True
b. False
11. The last run in the batch process is to edit a program, which validates transactions by
testing for clerical or logical errors.
a. True
b. False
12. The sort run physically arranges the sales order transaction file sequentially by Account
Number, which is one of its secondary keys, because it is the first master file updated in
the systems, which is accounts receivable.
a. True
b. False
13. The office clerk makes a comparison between the items, the stock release paperwork,
and the physical packing slip created on the terminal.
a. True
b. False
14. The following are revenue cycle audit objectives, EXCEPT:
a. Verify that the AR balance represents amounts actually owed to the organization at
the balance sheet date.
b. Determine that all amounts owed to the organization at the balance sheet date are
reflected in AR.
c. Verify AR reported for the period are properly classified in the Statement of
Comprehensive Income.
d. Verify that revenue transactions are accurately computed and based on current prices
and correct quantities.
15. These are designed to ensure that transactions are valid, accurate, and complete.
a. Input Controls
b. Output Controls
c. Physical Controls
d. Access Controls
16. The purpose of the credit check is to establish the creditworthiness of the customer.
a. True
b. False
17. S1: The auditor can verify the correctness of programmed decision rules by using either
the test data or integrated test facility (ITF) approaches to directly test their functionality.
S2: Output validation controls are intended to detect transcription errors in transaction
data before they are processed.
a. Statement 1 is correct.
b. Statement 2 is correct.
c. Both statements are correct.
d. Both statements are incorrect.
18. ____________ controls use batch control data to monitor the batch as it moves from one
programmed procedure (run) to another.
a. Process Controls
b. Run-to-run Controls
c. Data Validation Controls
d. Batch Controls
19. Access controls are used to manage high volumes of transaction data through a system.
a. True
b. False
20. An important element of batch control is the batch transmittal sheet, which captures
relevant information about the batch, such as the following, EXCEPT:
a. Invoice number
b. Unique batch number
c. Batch date
d. Record count
21. These include computerized procedures for file updating and restricting access to data.
a. Input Controls
b. Output Controls
c. Process Controls
d. Batch Controls
22. In systems that use sequential master files, the order of the transaction records in the
batch is critical to correct and complete processing.
a. True
b. False
23. S1: The failure of file update controls to function properly can result in records going
unprocessed.
S2: Access control is at the heart of accounting information integrity.
24. These prevent and detect unauthorized and illegal access to the firm’s assets.
a. Input Controls
b. Output Controls
c. Access Controls
d. Physical Controls
25. Adequate segregation of duties and the effective supervision and independent verification
can result in fraud and material errors.
a. True
b. False
26. The following are the rules in Segregation of Duties, Except:
a. Transaction authorization should be separate from transaction processing.
b. Asset custody should be separate from the record-keeping task.
c. The organization should be so structured that the perpetration of a fraud requires
collusion between two or more individuals.
d. One individual should handle multiple tasks.
27. These are designed to ensure that information is not lost, misdirected, or corrupted and
that system processes function as intended.
a. Input Controls
b. Output Controls
d. Access Controls
28. If the sum of the customer’s outstanding account balance and the amount of current sales
transaction exceeds the pre-established credit limit, then the transaction is rejected.
a. True
b. False
29. S1: The Sales Invoice file contains address and credit information about customers.
S2: Customer master file, along with the Line Item file, captures sales transaction data for
the period.
30. The __________ file contains a record of every product sold.
a. Sales Invoice
b. Customer
c. Line Item
d. Cash Receipts
31. When products are sold, the quantity-on-hand field in the associated records is reduced
by the value of the Quantity field in the Line Item record.
a. True
b. False
32. Which of the following is correct?
a. The shipping log is a record of all sales orders shipped to customers.
b. As a preliminary step in using ACL, each file needs to be defined in terms of its physical
location and its structure.
c. Whatever the cause, prior to performing any substantive tests on a new file, it is
important to validate its contents.
d. All of the above.
33. Auditors often precede substantive tests of details with a/an _____________ of account
balances.
a. Analytical review
b. Reconciliation
c. Audit
d. None of the above
34. ACL provides a filter accessibility that can be used to select or ignore specific records from
an entire file.
a. True
b. False
35. If there's a duplication or missing records in the Sales Invoice file, the auditor can ask the
following types of questions to the management and employees involved in the process,
EXCEPT:
a. How are gaps in sales invoices communicated to management?
b. Did the management and the employees did their job properly?
c. What physical controls exist over access to sales invoice source documents?
d. Are batch totals used to control total transactions during data processing?
36. Evidence from testing the product prices charged to customers supports the audit
objective of _______________.
a. Existence or Occurrence
b. Accuracy
c. Valuation or Allocation
d. Completeness
37. One of the two possible causes for unmatched records is the Sales Invoice file.
a. True
b. False
38. S1: One of the most widely performed tests of existence is the confirmation of accounts
receivable.
S2: Obtaining a set of accounts for confirmation requires two steps: consolidate the
invoices by customer and select a sample of accounts from the joined file.
39. _____________________ request the recipients to respond only if they disagree with the
amount shown in the letter.
a. Positive Confirmation
b. Disagreement Confirmation
c. Agreement Confirmation
d. Negative Confirmation
40. As accounts age, the probability that they will ultimately be collected is increased.
a. True
b. False
AUDITING IN A CIS ENVIRONMENT
OFFICIAL QUESTIONNAIRE
Group 10
Topic: Auditing the Expenditure Cycle
Members:
Aranas, John Ralf A.
Declarado, Allen Angelo
Francia, Nila Marice G.
Gonzales, Jieselle Anne V.
—----------------------------------------------------------------------------------------------------------------------------
1. Reviews the purchase order for correctness and distributes them

a. Sales representative
b. Purchasing Agent
c. Accounts receivable clerk
d. Manager
2. Expedites the ordering process by distributing the purchase orders directly to the vendors and
internal users, thus bypassing the purchasing department completely
a. Alternative 1
b. Alternative 2
c. Alternative 3
d. Alternative 4
3. Represents the reengineering system that uses electronic data interchange (EDI)
a. Alternative 1
b. Alternative 2
c. Alternative 3
d. Alternative 4
4. Reconciles the transaction listing with checks, signs them and mails them to the suppliers.
a. Cash receipts clerk
b. Petty cash custodian
c. Sales representative
d. Cash disbursements clerk
5. Statement I: Every other day, the DUE DATE fields of the vendor invoice records are scanned
for items due to be paid
Statement II: Payroll checks writing has unique risks and requires special controls to prevent
and detect fraud
a. Only Statement I is true
b. Only Statement II is true
c. Both statements are true
d. Both statements are false
6. Captures and process a wide range of personnel related data, including employee benefits,
labor resource planning, employee relations, employee skills, personnel actions, as well as
payroll.
a. Human Source Management System
b. Human Management System
c. Human Resource Management System
d. Human Resource
7. This department makes changes to the employee file in real time via terminals
a. Personnel
b. Cost Accounting
c. Time Keeping
d. Data Processing
8. This department enters job cost data to create labor usage file
a. Personnel
b. Cost Accounting
c. Time Keeping
d. Data Processing
9. The timekeeping department creates the current ________

a. Timecards
b. Labor usage cards
c. Human resource card
d. Attendance file
10. Receives the personnel action forms and time cards, which it converts to digital files
a. Cash Disbursement Department
b. Data Processing Department
c. Human Resource Management
d. Payroll Department
11. Type of controls that are designed to ensure that transactions are valid, accurate, and
complete.
a. Output Control
b. Process Control
c. Batch Control
d. Input Control
12. Which of the following is not an Input Control?

a. Data Validation Controls
b. Employee Authorization
c. Asset Controls
d. Batch Controls
13. The following are considered as Data Validation Control, except:

a. Missing Data Checks
b. Sequence Check Control
c. Validity Checks
d. Range Checks
14. Used to manage high volume of transaction data through a system.

a. Batch Control
b. Purchase Authorization Control
c. Employee Authorization
d. Process Controls
15. What are the 3 Controls of Expenditure Cycle?

a. Input, Process, and Output
b. Batch, Process, and Sequence
c. Sequence, Batch, and Output
d. None of the Above
16. Includes computerized procedures for updating files and restricting access to data.
a. Range Check
b. Data Validation Control
c. Output Control
d. Process Control
17. The following are types of File Update Control, except:

a. Sequence Check Control
b. Liability Validation Control
c. Data Validation Control
d. Valid Vendor File
18. Below are the three types of Process Control, except:

a. File Update Controls
b. Access Control
d. Liability Validation Control
19. Are designed to ensure that information are not lost, misdirected, or corrupted and that
system processes function as intended.
a. Output Control
b. Input Control
c. Process Control
20. A hard copy of all successful transactions.

a. Transaction Logs
b. Transaction Listing
c. Log of Automatic Transactions
21. Taking the most narrow attest-function view, external auditors are concerned primarily with
the potential for understatement of liabilities and related expenses.
a. True
b. False
22. Auditors seek evidence by performing a combination of tests of internal controls and
substantive tests. The internal controls include:
a. general controls
b. application controls
c. both a and b
d. none of the above
23. This file contains the quantity, price, supplier, and warehouse location data for each item of
product inventory.
a. Inventory file
b. Receiving report file
c. Check register file
d. Disbursement voucher file
24. The records under purchase order file remain open unless
a. the clerk says so
b. the goods have arrived
c. the vendor delayed the order
d. the file's storage is full
25. If the information matches between the records and invoice, a record is then added to the
_______ file where payment due is involved.
a. Receiving report
b. Purchase order
c. Disbursement voucher
d. Inventory file
26. This command analyzes data fields in data files to ensure that their contents are consistent
with the field type in the file definition.
a. ACL Definition Screen
b. ACL Verify
c. ACL Join
d. ACL Consistency is the key
27. CAATT means:

a. Computer Audit and Alliances Trained for Technology
b. Computer Assisted Audit Tips and Tricks
c. Computer Assisted Audit Tools and Techniques
d. Computer Assisted Auditor Tools and Techniques
28. Which of the following is irrelevant if an auditor wants to test the completeness, existence,
rights and obligations assertions of a company's expenditure process?
a. Search for unrecorded liabilities
b. Search for unauthorized disbursement vouchers
c. Review for duplicate checks to vendors
d. Review for duplicate receivables from customers
29. In order to locate unrecorded liabilities, the auditor may again utilize the ACL Join function
between two files:
a. (1) receiving report file and (2) inventory file
b. (1) inventory file and (2) purchase order file
c. (1) purchase order file and (2) disbursement voucher file
d. (1) receiving report file and (2) disbursement voucher file
30. The auditor may use ______ to detect unusual trends and abnormal balances relating to
payroll accounts.
a. ACL Stratify
b. ACL Join
c. ACL Verify
d. ACL Definition
31. They purchase raw materials for production, and their purchasing decisions are authorized
by the production planning and control function.
a. Trading firms
b. Retailing Firms
c. Manufacturing Firms
d. Merchandising Firms
32. A purchase processing procedure where it receives the purchase requisitions that are sorted
by vendor if necessary.
a. Prepare Purchase Order
b. Update Inventory Records
c. Receive Goods
d. Set up Accounts Payable
33. It processes the payment of obligations created in the purchases system.
a. Cash Disbursement System
b. Vouchers Payable System
c. Purchase System
d. Cash System
34. During the course of this transaction, the setup AP function has received and temporarily
filed copies of the PO and received a report.
a. Prepare Purchase Order
b. Update Inventory Records
c. Receive Goods
d. Set up Accounts Payable
35. __________ purchase finished goods for resale and the inventory control function provides
the purchase authorization
a. Trading firms
b. Retailing Firms
c. Manufacturing Firms
d. Merchandising Firms
36. Under this system, the AP department uses cash disbursement vouchers and maintains a
voucher register.
a. Cash Disbursement System
b. Vouchers Payable System
c. Purchase System
d. Cash System
37. A payroll activity where the preparation and submission of personnel actions forms to the
prepared payroll function takes place.
a. Production Department
b. Personnel Department
c. Prepare Cash Disbursement
d. Distribute Paycheck
38. A payroll activity where the preparation of two types of time records; job tickets and time
cards takes place.
a. Production Department
b. Personnel Department
c. Prepare Cash Disbursement
d. Distribute Paycheck
39. A payroll activity where the AP clerk reviews the payroll register for correctness and
prepares copies of a cash disbursement voucher for the amount of the payroll.
a. Prepare Cash Disbursement
b. Prepare Accounts Payable
c. Update General Ledger
d. Prepare Accounts Payable
40. Firms deplete their inventories by transferring __________ into the production process and
by selling __________to customers.
a. work-in progress: finished goods
b. raw materials; finished goods
c. finished goods; work-in progress
d. finished goods: raw materials
Prepared by Group 11:
Dantes, Ronald
Obaldo, Abraham Manuel
Vercaza, Faith Anne
Quiz on Chapter 11: Enterprise Resource Planning System

Instructions: Read the questions carefully and choose the letter of the correct answer.
1. What does ERP stand for?

a) Enterprise Resource Planning
b) Electronic Records Processing
c) Efficient Resource Provisioning
d) Essential Reporting Protocol
2. What is the primary objective of an ERP system?

a) To automate manufacturing processes.
b) To streamline human resources management.
c) To integrate key processes of a business entity.
d) To enhance accounts payable and payroll systems.
3. Which of the following best describes the primary difference between the traditional
model and ERP systems?
a) The traditional model uses multiple computer systems for each department,
while ERP systems integrate all departments' computer systems into one.
b) The traditional model promotes effective communication across departments, while
ERP systems pose a challenge in making communication effective across departments.
c) The traditional model accesses a single database, while ERP systems use multiple
computer systems for each department.
d) Both the traditional model and EP systems combine all departments' computer
systems into a single, integrated system.
4. Which of the following statement/s is/are correct regarding the traditional IS model?
I. It entails a high degree of data redundancy.
II. It is similar to the fundamental flat-file architecture, but with a little technological edge
over flat-file systems.
III. Its processing of order starts with a paper-based journey around the company.
a) II only.
b) I and II only.
c) II and III only.
d) All of the statements are correct.
5. What are the two general groups of applications in ERP functionality?

a) Fundamental applications and supplementary applications.
b) Core applications and business analysis applications.
c) Foundational applications and advanced applications.
d) Primary applications and analytical applications.
6. These are applications that support mission-critical tasks through simple queries of
operational databases.
a) OLAP
b) OLTC
c) OLTP
d) OLEP
7. The following are the typical core applications that we encounter, except:
a) Sales and distribution
b) Shop floor control
c) Human resource management
d) Logistics
8. Which of the following is not true about business analysis applications?

a) It is also referred to as online analytical processing (OLAP).
b) It supports management-critical tasks through an analytical investigation of complex
data association.
c) It includes decision support, modeling, information retrieval, ad hoc
reporting/analysis, and what-if analysis.
d) It operationally assists the day-to-day business activities.
9. This is intended for quick searching, retrieval, ad hoc queries, and ease of use.
a) Date module
b) Data warehouse
c) Data processor
d) Date storage
10. Which of the following statement/s is/are correct?

I. Consolidation is the aggregation or roll-up of data.
II. Drill-down is often performed along a time axis to depict trends and patterns.
III. Slicing and dicing enables the user to examine data from different viewpoints.
a) I and II only.
b) II and III only.
c) I and III only.
d) All statements are correct.
11. This is intended for quick searching, retrieval, ad hoc queries, and ease of use.
a) Date module
b) Data warehouse
c) Data processor
d) Date storage
12. Which network topology is commonly used in most ERP systems?

a) Point-to-Point
b) Mesh
C) Client-Server
d) Ring
13. It is one of the basic architectures of ERP Systems wherein the server handles both
application and database duties.
a) Two-tier model
b) Cloud-based model
c) Three-tier model
d) Standalone model
14. Which of the following is incorrect regarding the three-tier model?

a) The database and application functions are not handled by a single server.
b) The client computers are responsible for presenting data to the user and
passing user input back to the server.
c) This architecture is typical for large ERP systems that use wide area networks
(WANs).
d) None of the statements are incorrect.
15. The rationale behind the need for this software is that ERP software alone cannot
drive all the processes of the company.
a) Bolt-on software
b) Peripheral software
c) Assistive software
d) Analytical software
16. Which of the following statements is false regarding database configuration?

a) Involves the process of selecting database tables in the thousands.
b) Rather than altering the ERP to suit the organization, the firm typically adapts its
processes to accommodate the ERP.
c) The ERP implementation team is responsible for selecting specific database tables
and processes by setting switches in the system.
d) All of the statements are true.
17. In what area does this High Cost and Cost Overruns problem occur?: Integration
and testing are done on a case-by-case basis; thus, the cost is extremely difficult to
estimate in advance.
a) Training
b) System Testing and Integration
c) Database Conversion
d) None of the above
18. In what area does this High Cost and Cost Overruns problem occur?: Training costs
are invariably higher than estimated because management focuses primarily on the cost
of teaching employees the new software.
a) Training
19. In what area does this High Cost and Cost Overruns problem occur?: More often,
the data in the legacy system are not reliable.
a) Training
20. It is the period needed for everyone to reach a comfortable point on learning ERP
systems.
a) Learning period
b) Accounting period
c) Adjustment period
d) Reconciliation period
21. The following are the two strategic errors that had been attributed to Hershey’s
problem related to system implementation:
I. Because of schedule overruns, they decided to switch to the new system during their
busy season.
II. Many experts believe that Hershey did just enough in a single implementation.
a) Only statement I is correct.

b) Only statement II is correct.
c) Both statements are correct.
d) Both statements are incorrect.
22. Which statement is correct?

I. The challenge for auditors in verifying transaction authorization is to gain a detailed
knowledge of the ERP system configuration as well as a thorough understanding of the
business processes and the flow of information between system components.
II. Organizations using ERP systems must establish new security, audit, and control
tools to ensure duties are properly segregated. An important aspect of such control is
the assignment of roles.

23. Which statement is incorrect?

I. The employee-empowered philosophy of ERP should eliminate supervision as an
internal control
II. Supervisors should entrust the time to manage the shop floor to the employees, and
through improved monitoring capability, increase their span of control.

24. Identify what implication for internal control and auditing is being described:
Because of the close interfaces with customers and suppliers, some organizations run
the risk that corrupted or inaccurate data may be passed from these external sources
and corrupt the ERP accounting database.
a) Independent Verification
b) Accounting Records
c) Contingency Planning
d) Access Controls
25. Identify what implication for internal control and auditing is being described: An
important aspect of such control is the assignment of roles.
a) Transaction Authorization
b) Supervision
c) Segregation of Duties
d) Access Controls
26. Identify which key concern of Internal Control Issues Related to ERP Roles is being
described: Such access-granting authority needs to be tempered with judgment to
prevent the number of roles from multiplying to the point of becoming dysfunctional and
thus creating a control risk.
a) The Creation of Unnecessary Roles
b) The Rule of Least Access
c) Monitor Role Creation and Permission-Granting Activities
27. Identify which key concern of Internal Control Issues Related to ERP Roles is being
described: Access privileges (permissions) should be granted on a need-to-know basis
only.
a) The Creation of Unnecessary Roles
b) The Rule of Least Access
c) Monitor Role Creation and Permission-Granting Activities
28. Role-based governance systems allow managers to do the following, except:

a) view the current and historical inventory of roles
b) identify unnecessary access entitlements
c) verify the changes to roles and entitlements
d) grant access to individuals based on judgment
29. Which of the following is a known problem behind the accumulation of unneeded
permissions over time:
I. Managers exercise adequate care in assigning permissions, making the process
unnecessarily longer.
II. Managers are not always experts in internal controls, so they may not recognize
when excessive permissions are awarded to an individual.
a) Only statement I is a problem.
b) Only statement II is a problem.
c) Both statements are known problems.
d) None of the statements are known problems.
30. Which of the following is a known problem behind the accumulation of unneeded
permissions over time:
I. Managers tend to be better at issuing privileges than removing them.
II. An individual may retain unneeded access privileges from a previous job assignment
that creates a segregation of duties violation when combined with a newly assigned
role.
a) Only statement I is a problem.

b) Only statement II is a problem.
c) Both statements are known problems.
d) None of the statements are known problems.
31. Creating a role involves defining the following role attributes, except:
a) a compilation of responsibilities to be performed by other roles
b) the technical competencies needed to perform the role
c) a stated set of business responsibilities to be performed within the role
d) the specific transactions (permissions) required to carry out the stated responsibilities
32. These are the processes of Data Warehousing

a) Modeling, Extracting, Enhancing, Implementing, Experimenting, & Observing
b) Modeling, Extracting, Cleaning, Transforming, Loading, & Supporting
c) Modeling, Extracting, Cleaning, Experimenting, Observing, & Supporting
d) Enhancing, Modeling, Extracting, Experimenting, Loading, & Cleaning
33. Modeling the data for Data Warehouse

I. The process of data warehouse modeling involves the design and organization of
data models within a data warehouse platform.
II. This approach entails establishing suitable databases and schemas to enable
the transformation and storage of data in a manner that is meaningful to the end
user.
III. It makes it easier for developers, data architects, business analysts, and other
stakeholders to view and understand relationships among the data in a database or
data warehouse.
a) Statement I and III is only correct.

b) Only Statement I is correct.
c) Only Statement II is correct.
d) All of the Statements are correct.
34. These involve initial steps in data extracting.

a) Locating and Identifying
b) Determining and Marketing
c) Cleaning and Modeling
d) Transforming and Loading
35. A technique that can dramatically reduce the extraction time by capturing only newly
modified data.
a) Changed Capture Data
b) Extracting of Data into Data Warehouse
c) Cleaning Extracted Data
d) Data Gathering Instruments
36. It is a necessary step during the extraction of Data.

a) Extracting of Data into Data Warehouse
b) Cleaning Extracted Data
c) Transforming the Data into the Database
d) Loading Data into the Data Warehouse Database
37. The process of converting data from one format to another.

a) Extracting of Data into Data Warehouse
b) Cleaning Extracted Data
c) Transforming the Data into the Database
d) Loading Data into the Data Warehouse Database
38. Risk Associated with Enterprise Resource Planning (ERP) Implementation

I. The benefits from ERP can be signification, but they come with risk-free to the
organization.
II. An ERP system is a silver bullet that will, by its mere existence, solve an
organization's problems. If that were the case, there would never be ERP Failures.
a) Only Statement I is correct.

b) Only Statement II is correct.
c) Both Statements are correct.
d) Both Statements are incorrect.
39. Big bang versus Phased-in Implementation
I. The big bag method is the more ambitious and risky approach than the Phase-In
Implementation.
II. Reverting to the new system is easy in case anything goes wrong. The new ERP will
initially meet with opposition because using it involves compromise.

40. Choosing the Wrong Enterprise Resource Planning

I. Modifying an ERP program and database can introduce potential processing errors
and can make updating the system's later versions difficult.
II. It is a common reason for system failure is when the ERP does not support one
or more important business processes.

Chapter 12: Business Ethics, Fraud, and Fraud Detection
1. The objective of this stage is to ensure that transaction data entering the system are
valid, complete, and free from material errors.
a. Data Collection
b. Data Processing
c. Database Management
d. Information Generation
2. A type of program fraud that involves modifying the rounding logic of the program, so
it no longer adds the one cent randomly.
a. Payroll Fraud
b. Scavenging
c. Salami Fraud
d. Eavesdropping
3. Which of the following is not the responsibility of the auditor for detecting fraud?
a. Documenting consideration of fraud
b. Assessing the identified risks
c. Engagement personnel discussion
d. Engagement staffing and extent of supervision
4. The auditor should document in the working papers the criteria used for assessing
the fraud risk factors. The documentation should include:
I. description and characteristics of fraud
II. those risk factors identified
III. the auditor’s response to them
a. I, II, III
b. I, II
c. I, III
d. II, III
5. A form of fraud that involves listening to output transmissions over

telecommunications lines.
a. Payroll Fraud
b. Scavenging
c. Salami Fraud
d. Eavesdropping
6. A technique in which the perpetrator at a remote site taps into the

telecommunications lines and latches onto an authorized user who is logging into the
system.
a. Masquerading
b. Piggybacking
c. Hacking
d. Eavesdropping
7. The process of compiling, arranging, formatting, and presenting information to users.
a. Data Collection
b. Data Processing
c. Database Management
d. Information Generation
8. The information must be free from material errors

a. Relevance
b. Timeliness
c. Accuracy
d. Completeness
9. This involves inflating the number of hours worked and/or issuing duplicate payroll
checks.
a. Overpayment of employee
b. Payments to a non-existent employee
c. Payment to fictitious vendors
d. Lapping accounts receivable
10. When the fraud has a material effect on the financial statements or the auditor is
unable to evaluate its degree of materiality, the auditor should:
I. Consider the implications for other aspects of the audit.

II. Discuss the matter with senior management and with a board of directors’
audit committee.
III. Attempt to determine whether the fraud is material.
IV. Suggest that the client consults with legal counsel, if appropriate.
a. I, II, III, IV
b. I, II, III
c. I, II, IV
d. II, III, IV
11. A Certified Public Accountant (CPA) in the controller’s office used the company’s
computer to prepare tax returns and financial statements for her private clients. This
is an example of
a. Program Fraud
b. Operations Fraud
c. Computer Fraud
d. Ghost Employee
12. The audit procedure for this is to use ACL to join the employee file and the invoice
file using the address fields as the common key for both files. Only records that
match should be passed to the resulting combined file. These records can then be
reviewed further.
a. Sequential Invoice Numbers
b. Vendors with P.O. Boxes
c. Vendors with Employee Addresses
d. Multiple Companies with the Same Address
13. The audit procedure for this is to use ACL to sort the records of the invoice file by
invoice number and vendor number. This will highlight records that possess series
characteristics, which can then be retrieved for further review.
a. Sequential Invoice Numbers
b. Vendors with P.O. Boxes
c. Vendors with Employee Addresses
d. Multiple Companies with the Same Address
14. The audit procedure for this situation is to use ACL’s expression builder to create a
value range around the control threshold. To highlight suspicious activity that
warrants further investigation, sort payment records that fall within this range by the
vendor.
a. Vendors with P.O. Boxes
b. Vendors with Employee Addresses
c. Multiple Companies with the Same Address
d. Invoices Amount is Slightly below the Review Threshold
15. Computer fraud is any kind of fraud that is committed by means of a computer
system. This includes the following except:
a. The theft, misuse, or misappropriation of assets by altering
computer-readable records and files.
b. The theft, misuse, or misappropriation of assets by altering the logic of
computer software.
c. The theft or illegal use of computer-readable information.
d. The theft, corruption, illegal copying, or intentional destruction of
computer hardware.
16. Management can expect various benefits to follow from implementing a system of
strong internal control. Which of the following benefits is least likely to occur?
a. Reduced cost of an external audit.
b. Prevents employee collusion to commit fraud.
c. Availability of reliable data for decision-making purposes.
d. Some assurance that important documents and records are protected.
17. The following are the three broad categories of fraud schemes, except?
a. Independent auditing
b. Fraudulent statements
c. Asset misappropriation
d. Corruption
18. Excessive use of short-term stock options to compensate directors and executives
may result in short-term thinking and strategies aimed at driving up stock prices at
the expense of the firm’s short-term health.
a. The statement is incorrect.
b. The statement is correct.
19. Billing schemes is also known as ______.
a. Owner fraud
b. Customer fraud
c. Employee schemes
d. Vendor fraud
20. A shell company fraud involves:

a. Stealing unrecorded cash from customer.
b. Manufactures false purchase order, receiving reports, and invoices.
c. Clerk paying a vendor twice for the goods received.
d. Stealing cash from customer after it has been recorded.
21. An illegal gratuity involves:

a. Extorting customer
b. Giving, receiving, offering, or soliciting something of value to influence
c. Threatens customers to make financial decision
d. Giving, receiving, offering, or soliciting something of value after a
favourable act has been taken.
22. Applying cash receipts to a different customer’s account in an attempt to conceal

previous thefts of funds is an example of what fraud?
a. Asset misappropriation
b. Corruption
c. Bribery
d. Fraudulent statements
23. Which of the following controls would best prevent the lapping of accounts
receivable?
a. Segregate duties so that the clerk responsible for recording in the accounts
receivable subsidiary ledger has no access to the general ledger.
b. Request that customers review their monthly statements and report any
unrecorded cash payments.
c. Require customers to send payments directly to the company’s bank.
d. None of the above.
24. There’s a difficulty in quantifying the actual cost of fraud due to following reasons,
except:
a. Not all detected fraud is reported.
b. Not all fraud is detected.
c. There’s a complete information collected.
d. Organization decided not to take civil actions against perpetrator.
25. ACFE study claims that losses from fraud by collusion was mainly caused by?
a. Male
b. Female
c. Employee
d. Below 18 years old
26. Individuals in the _______ positions within an organization are beyond the internal
control structure and have the _____ access to company’s fund and assets.
a. Highest, least
b. Highest, greatest
c. Lowest, greatest
d. Middle, least
27. Misstating the cash account balance to cover theft is an example of

a. Fraudulent statement
b. Corruption
c. Fraudulent act
d. Financial statement fraud
28. The sixth largest cable provider in US during 1986 is?

a. Adelphia Communications
b. ACFE
c. Worldcom
d. Enron
29. This fraud scheme has been the vehicle to achieve the stock price needed to
exercise the option.
a. Corruption
b. Bribery
c. Financial statement misrepresentation
d. Collusion
30. An asset misappropriation where an employee opening mail steals customer’s check
and its remittance advice.
a. Mailroom fraud
b. Lapping
c. Billing schemes
d. check-tampering
31. ____ derived from societal mores and deep-rooted personal beliefs about issues of
right and wrong that are not universally agreed upon.
a. Ethical standards
b. Ethical issues
c. Ethics
d. Business Ethics
32. ____ pertains to the principles of conduct that individuals use in making choices and
guiding their behavior in situations that involve the concepts of right and wrong.
b. Ethical issues
c. Ethics
d. Business Ethics
33. ____ is the analysis of the nature and social impact of computer technology and the
corresponding formulation and justification of policies for the ethical use of such
technology.
b. Ethical issues
c. Ethics
d. Computer Ethics
34. False representation of a material fact made by one party to another party with the
intent to deceive and induce the other party to justifiably rely on the fact to his or her
detriment.
a. Fraud
b. False Representation
c. Justifiable Reliance
d. Material Fact
35. A fact must be a substantial factor in inducing someone to act.

a. Fraud
d. Material Fact
36. There must be a false statement or a nondisclosure.

a. Fraud
d. Material Fact
37. The misrepresentation must have been a substantial factor on which the injured party
relied.
a. Fraud
d. Material Fact
38. _____ also limits access, for example, where documentation is prepared in only one
language or is poorly translated.
a. Economic Status
b. Safety Features
c. Environmental Issues
d. Culture
39. The exposure to stories and reports found in the popular media regarding the good or
bad ramifications of computer technology.
a. Papa Computer Ethics
b. Pop computer ethics
c. Para computer ethics
d. Theoretical computer ethics
40. Interest to multidisciplinary researchers who apply the theories of philosophy,
sociology, and psychology to computer science with the goal of bringing some new
understanding to the field.
c. Mama computer ethics
41. Taking a real interest in computer ethics cases and acquiring some level of skill and
knowledge in the field.
c. Para computer ethics
42. S1: Expert Systems are decision makers or replacement for experts.
S2: Domain Experts are those who write the programs
a. Only S1 is correct.
b. Only S2 is correct.
c. Both statements are true
d. Both statements are false
43. Often involves deceptive practices to inflate earnings or to forestall the recognition of
either insolvency or a decline in earnings.
a. Management Fraud
b. Performance Fraud
c. External Fraud
d. Internal Fraud
44. Is more insidious than employee fraud because it often escapes detection until the
organization has suffered irreparable damage or loss.
a. Management Fraud
b. Performance Fraud
c. External Fraud
d. Internal Fraud
45. Involves direct access to assets and/or access to information that controls assets.
a. Ethics
b. Situational Pressure
c. Opportunity
d. Integrity

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Correct 1/1 Points 1 / 1 pt

It involves programmed procedures that examine the

These errors occur when two adjacent digits are

Single Transposition Errors

Multiple Transposition Errors

This edit lets you know when a field's data is in the

Missing Data Check

Correct 1/1 Points 1 / 1 pt

It happens when a character or digit is removed from

Black-box Approach is also known as: *

Auditing beside the computer

Auditing above the computer

Auditing behind the computer

Auditing around the computer

Correct 1/1 Points 1 / 1 pt

These are programmed procedures are also known

I. A substitution error occurs when one digit in a

II. Addition error is a type of transposition error. *

Only statement I is correct.

Only statement II is correct.

Both statement I & II are correct.

Both statement I & II are incorrect.

This type of field interrogation ascertains whether

Missing Data Check

______________ensures that a field's sign is appropriate

Internal and External label check

Correct 1/1 Points 1 / 1 pt

It is used to confirm the correctness of the file

Internal and External label check

Which of the following is an example of Record

All of the above

Correct 1/1 Points 1 / 1 pt

The correct sales order number, 123456, was

Which check is NOT a field interrogation? *

Correct 1/1 Points 1 / 1 pt

Which of the following is a file interrogation check? *

Internal and external label check

Missing Data Check

Is designed to monitor the batch as it moves from

Audit trail controls

Correct 1/1 Points 1 / 1 pt

Are the programmed procedures designed to ensure

Audit trail controls

Data that are used for reconciling the output

Audit trail Controls

The following are the Three Error Handling

Create an error file

Reject an entire batch

Reject a specific batch

Systems sometimes require __________ to initiate

Operator Intervention Control

Audit Trail Controls

It verifies that individuals, programmed procedures,

It ensures that the system processes only data values

Correct 1/1 Points 1 / 1 pt

It identifies missing data within a single record

It ensures that mathematical calculations are

Correct 1/1 Points 1 / 1 pt