Audits are often utilized in situations where they are not required by law. True O False
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- Which of the following control procedures will NOT help prevent payroll fraud? a. Payroll checks are pre-numbered and issued in numerical sequence. b. The payroll accounting function is independent of the general ledger function. c. Those who prepare the payroll review and sign all payroll checks d. Personnel records are maintained independently of payroll and timekeeping functions.State the pupose of an IT security audit and briefly discuss the key elemnets of such an auditWhy is it important to have a few people manage master data a. Because the customers need it b. To ensure that the data is not tampered with or corrupted c. So that the call centre can clean it d. So that marketing and sales teams can manipulate the same
- Flowcharts are more commonly used than I P O documents True FalseWhat is the MOST IMPORTANT operational feature of a DBMS? A. its ability to merge data B. its ability to select, combine and project set of chosen data C. its ability to display on screen what is only needed to be projected D. its ability to separate the logical and physical views of data E. its ability to link between primary and secondary keysThe mailroom receives checks and remittanceadvices from customers in payment of their accountsreceivable. The clerk reviews the documents for completenessand correctness, sends the checks to thecash receipts department, and sends the remittanceadvices to the AR department. The AR clerkreceives the remittance advices and updates the customers’AR records from the PC in the AR department.The cash receipts clerk receives the checks andposts them to the cash receipts journal from the PCin the department. The clerk then sends the checks tothe bank for deposit.RequiredPrepare a system flowchart of the proceduresdescribed previously.
- Determine the important people involved in the creation of the system, and briefly describe their responsibilities. MIS stands for "Management Information System."Claims made in business rules are always true since they are based on a thorough description of the company's operations. When it comes to data modeling, what precisely are business rules, and why are they so crucial?Most of the databases we use on a regular basis have gone through the entire design process--from creating the tables and adding data to having well-designed forms and reports for the end user. Every once in a while, though, a form or report doesn't work quite as well as it should--for example, the tab order in a form may be wrong, and the insertion point may move from one field to the next in a seemingly random order. Or the information in a report may be arranged poorly, making it hard to find the information you are looking for. Think of a form or report that you use regularly in a database and discuss how user-friendly it is. What is particularly useful about how the form or report works or is laid out? What could be changed to make it more user-friendly.
- Which among the following is untrue in respect of segregation of duties? a. No single individual should have control over two or more phases of a transaction b. Single individual doing different jobs can’t carry out and conceal errors easily c. It is the basic, key internal control system in an organization d. Deliberate fraud is more difficult because it requires consent of two or more personsImagine that you have been hired as a consultant to a new company. They are trying to determine their standard operating procedures for their database managers, and they have asked you whether the usual procedure should be to link to tables or to import them. What would you advise them to do? Why?Which of the following client IT systems generally can be audited without examiningor directly testing the computer programs of the system?(1) A system that performs relatively uncomplicated processes and produces detailedoutput.(2) A system that affects a number of essential master files and produces limitedoutput.(3) A system that updates a few essential master files and produces no printed outputother than final balances.(4) A system that does relatively complicated processing and produces little detailedoutput.