Questions on Controls Part III: Systems Development, Program Changes, and Application Controls

4834 Words Aug 16th, 2014 20 Pages
Chapter 17—IT Controls Part III: Systems Development, Program Changes, and Application Controls

TRUE/FALSE

1. Programs in their compiled state are very susceptible to the threat of unauthorized modification.

ANS: F

2. Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

ANS: T

3. Source program library controls should prevent and detect unauthorized access to application programs.

ANS: T

4. A check digit is a method of detecting data coding errors.

ANS: T

5. Input controls are intended to detect errors in transaction data after processing.

ANS: F

6. A header label is an internal, machine-readable label.

ANS: T

7. The user
…show more content…
a.
Database Management System
b.
Recovery Operations Function
c.
Source Program Library Management System
d.
Computer Services Function

ANS: C

7. Program testing
a.
involves individual modules only, not the full system
b.
requires creation of meaningful test data
c.
need not be repeated once the system is implemented
d.
is primarily concerned with usability

ANS: B

8. The correct purchase order number, 123456, was incorrectly recorded as shown in the solutions. All of the following are transcription errors except
a.
1234567
b.
12345
c.
124356
d.
123454

ANS: C

9. Which of the following is correct?
a.
check digits should be used for all data codes
b.
check digits are always placed at the end of a data code
c.
check digits do not affect processing efficiency
d.
check digits are designed to detect transcription and transposition errors

ANS: D

10. Which statement is not correct? The goal of batch controls is to ensure that during processing
a.
transactions are not omitted
b.
transactions are not added
c.
transactions are free from clerical errors
d.
an audit trail is created

ANS: C

11. An example of a hash total is
a.
total payroll checks–$12,315
b.
total number of employees–10
c.
sum of the social security numbers–12,555,437,251
d.
none of the above

ANS: C

12. Which statement is not true? A batch control record
a.
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