Internal Auditing and Systems Controls Paper 10


A control designed to catch errors at the point of data entry is


Program documentation is a control designed primarily to ensure that


Compatibility tests are sometimes employed to determine whether an acceptable user is allowed to proceed. In order to perform compatibility tests, the system must maintain an access control matrix. The one item that isnot part of an access control matrix is a


Whether or not a real-time program contains adequate controls is most effectively determined by the use of


The most critical aspect of the separation of duties within a mainframe information systems environment is between


Control procedures over accounting information systems are referred to as general controls or application controls. The primary objective of application controls in a computer environment is to


A company employing an online computer system has terminals located in all operating departments for inquiry and updating purposes. Many of the company’s employees have access to and are required to use the terminals. A control the company would incorporate to prevent an employee from making an unauthorized change to computer records unrelated


In entering the billing address for a new client in Emil Company’s computerized database, a clerk erroneously entered a nonexistent zip code. As a result, the first month’s bill mailed to the new client was returned to Emil Company. Which one of the following would most likely have led to discovery of the error at the time of entry into Emil Company’s computerized database?


Turnaround documents


An advantage of having a computer maintain an automated error log in conjunction with computer edit programs is that


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