Information Technology Paper 14

(b) The requirement is to determine the purpose of programming computer to immediately transmit back to the terminal for display information that has been input on cash disbursements. Answer (b) is correct because the entry of disbursement amounts and the subsequent display of the amounts on the terminal screen will allow the operator to visually verify that the data provided to be input was entered accurately. Answer (a) is incorrect because displaying on the screen the data entered does not ensure the validity of the data, only that the data was entered correctly. Answer (c) is incorrect because no evidence has been provided as to whether the disbursement was authorized. Answer (d) is incorrect because the display of the amount will not be compared to a “correct” amount—only to the amount that was to be input.

(b) The requirement is to identify a useful control when computer programs or files can be accessed from terminals. Answer (b) is correct because use of personal identification codes (passwords) will limit access to the programs or files on the terminal to those who know the codes. Answers (a), (c), and (d) are all incorrect because while they list valid controls used in computer systems, none of them require entry of data by the user. A parity check control is a special bit added to each character stored in memory to help detect whether the hardware has lost a bit during the internal movement of that character. A selfdiagnosis test is run on a computer to check the internal operations and devices within the computer system. An echo check is primarily used in telecommunications transmissions to determine whether the receiving hardware has received the information sent by the sending hardware.

(a) The requirement is to identify the item which would reduce the possibility of erasing a large amount of information stored on magnetic tape. Answer (a) is correct because a file protection ring is a control that ensures that an operator does not erase important information on a magnetic tape. Answer (b) is incorrect because a check digit is a digit added to an identification number to detect entry errors. Answer (c) is incorrect because a completeness test would generally be used to test whether all data were processed. Answer (d) is incorrect because conversion verification would address whether the conversion of data from one form to another (e.g., disk to magnetic tape) was complete.

(b) The requirement is to identify the controls most likely to assure that an entity can reconstruct its financial records. Answer (b) is correct because backup diskettes or tapes may be maintained that will provide the information needed to reconstruct financial records. Answer (a) is incorrect because while hardware controls are meant to assure the proper processing of data, when reconstruction is needed, hardware controls will not have the data necessary to reconstruct the financial records. Answer (c) is incorrect because parallel simulations will only occasionally be run and will not maintain adequate data to reconstruct records. Answer (d) is incorrect because while systems flowcharts will provide information on the design of the overall system, they will not assure the reconstruction of financial records.

(d) The requirement is to identify the type of input control that is a numeric value computed to provide assurance that the original value has not been altered in construction or transmission. Answer (d) is correct because a check digit is an extra digit added to an identification number to detect such errors. Answer (a) is incorrect because the term “hash total” ordinarily relates to a total of items and is meaningless for financial purposes (e.g., the total of the invoice numbers for a particular day’s sales), but has some meaning for processing purposes. Answer (b) is incorrect because a parity check is a process in which a computer reads or receives a set of characters and simultaneously sums the number of 1 bits in each character to verify that it is an even (or alternatively, odd) number. Answer (c) is incorrect because encryption involves a coding of data, ordinarily for purposes of ensuring privacy and accuracy of transmission.

(c) The requirement is to identify the best example of a validity check. A validity test compares data (for example, employee, vendor, and other codes) against a master file for authenticity. Answer (c) is correct because the computer flagging of inappropriate transactions due to data in a control field that did not match that of an existing file record is such a test. Answer (a) is incorrect because a limit test ensures that a numerical amount in a record does not exceed some predetermined amount. Answer (b) is incorrect because the resubmission of data is not a validity check. Answer (d) is incorrect because the reading back of data to the terminal is an echo check.

(b) The requirement is to identify type of computer test made to ascertain whether a given characteristic belongs to a group. Answer (b) is correct because a validity check determines whether a character is legitimate per the given character set. Note the validity check determines whether a given character is within the desired group. Answer (a) is incorrect because a parity check is a summation check in which the binary digits of a character are added to determine whether the sum is odd or even. Another bit, the parity bit, is turned on or off so the total number of bits will be odd or even as required. Answer (c) is incorrect because an echo check is a hardware control wherein data is transmitted back to its source and compared to the original data to verify the transmission correctness. Answer (d) is incorrect because a limit or reasonableness check is a programmed control based on specified limits. For example, a calendar month cannot be numbered higher than twelve, or a week cannot have more than 168 hours.

(a) The requirement is to identify the type of hardware control that requires the CPU to send signals to the printer to activate the print mechanism for each character. Answer (a) is correct because an echo check or control consists of transmitting data back to the source unit for comparison with the original data that were transmitted. In this case, the print command is sent to the printer and then returned to the CPU to verify that the proper command was received. A validity check [answer (b)] consists of the examination of a bit pattern to determine that the combination is legitimate for the system character set (i.e., that the character represented by the bit combination is valid per the system). Answer (c), a signal control or signal check, appears to be a nonsense term. Answer (d), check digit control, is a programmed control wherein the last character or digit can be calculated from the previous digits.

(b) The requirement is to identify an example of a check digit. Answer (b) is correct because a check digit is an extra digit in an identification number, algebraically determined, that detects specified types of data input, transmission, or conversion errors. Answer (a) is incorrect because the agreement of the total number of employees to the checks printed is an example of a control total. Answer (c) is incorrect because ensuring that all employee numbers are nine digits could be considered a logic check, a field size check, or a missing data check. Answer (d) is incorrect because determining that no employee has more than fifty hours per workweek is a limit check.

(b) The requirement is to determine the most likely significant deficiency in internal control. Answer (b) is correct because the systems programmer should not maintain custody of output in a computerized system. At a minimum, the programming, operating, and library functions should be segregated in such computer systems.