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Ch08-Internal Control and Computer Based Information System
Ch08-Internal Control and Computer Based Information System
Ch08-Internal Control and Computer Based Information System
Systems (CBIS)
MULTIPLE CHOICE:
ANSWER: A
ANSWER: D
ANSWER: D
120
121 Chapter 8 Internal Control and CBIS
ANSWER: C
ANSWER: A
ANSWER: B
ANSWER: B
ANSWER: D
ANSWER: C
ANSWER: A
ANSWER: B
ANSWER: C
ANSWER: B
ANSWER: B
ANSWER: C
ANSWER: D
ANSWER: A
ANSWER: D
a. Microcomputer system.
b. Minicomputer system.
c. Batch processing system.
d. Online real-time system.
ANSWER: D
ANSWER: C
ANSWER: A
ANSWER: D
ANSWER: C
ANSWER: C
ANSWER: A
ANSWER: D
ANSWER: B
ANSWER: B
ANSWER: D
ANSWER: B
128
Chapter 8 Internal Control and CBIS
ANSWER: A
ANSWER: A
ANSWER: B
ANSWER: D
129 Chapter 8 Internal Control and CBIS
ANSWER: B
ANSWER: C
ANSWER: B
ANSWER: D
ANSWER: A
ANSWER: D
ANSWER: B
ANSWER: A
ANSWER: A
ANSWER: A
ANSWER: D
ANSWER: B
ANSWER: B
48. A control to verify that the dollar amounts for all debits
and credits for incoming transactions are posted to a
receivables master file is the:
a. Generation number check.
b. Master reference check.
c. Hash total.
d. Control total.
ANSWER: D
ANSWER: D
a. An input control.
b. A file management control.
c. Access control.
d. An output control.
ANSWER: A
ANSWER: D
ANSWER: A
ANSWER: D
ANSWER: B
ANSWER: B
ANSWER: D
ANSWER: C
ANSWER: B
ANSWER: B
ANSWER: A
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Chapter 8 Internal Control and CBIS
ANSWER: B
ANSWER: B
ANSWER: D
ANSWER: B
ANSWER: C
ANSWER: D
67. To ensure that goods received are the same as those shown on
the purchase invoice, a computerized system should:
a. Match selected fields of the purchase invoice to goods
received.
b. Maintain control totals of inventory value.
c. Calculate batch totals for each input.
d. Use check digits in account numbers.
ANSWER: A
ANSWER: B
138
Chapter 8 Internal Control and CBIS
ANSWER: B
COMPLETION:
ANSWER: APPROACH
ANSWER: SIMULTANEOUSLY
ANSWER: APPLICATION
ANSWER: PASSWORDS
MATCHING:
____9. The auditor examined and tested the client’s anti virus
software for effectiveness.
SOLUTION:
1. A
2. A
3. G
141 Chapter 8 Internal Control and CBIS
4. S
5. A
6. G
7. S
8. G
9. G
10. G
PROBLEM/ESSAY:
SOLUTION: