Answer (D) is correct. Input controls provide reasonable assurance that processing has been performed as intended for the particular application. A hash total is an input control. A hast total is a control total without a defined meaning, such as the total of employee numbers or invoice numbers, that is used to verify the completeness of data.
Answer (C) is correct. All of the terms listed refer to program controls to prescreen or edit data prior to processing, but the sequence check is most likely to be used only in batch processing. A sequence check tests to determine that records are in proper order. For example, a payroll input file would be sorted into Social Security number order. A sequence check could then be performed to verify record order. This control would not apply in a real-time operation because records would not be processed sequentially.
Answer (D) is correct. To avoid data entry errors in online systems, a screen prompting approach may be used. The dialogue approach, for example, presents a series of questions to the operator. The preformatted screen approach involves the display on the CRT of a set of boxes for entry of specified data items. The format may even be in the form of a copy of a transaction document.
Answer (D) is correct. A functional separation of EDP activities is necessary. A programmer designs program flowcharts and writes the computer programs as required by the system. Once the program has been debugged and the documentation prepared, the programmer should have no further access to it or to data files. A librarian is responsible for permitting only computer operators, not programmers, to have access to programs.
Answer (B) is correct. Edit checks are those that are programmed into the software. They include error listings, field checks, financial totals, hash totals, limit and range checks, preformatting, reasonableness (relationship) tests, record counts, self-checking digits, sequence checks, sign checks, and validity checks. Such checks should be performed on transactions before the master file is updated.
Answer (B) is correct. The primary use of records for additional testing. Generalized audit software packages permit the auditor to audit through the computer, to extract, compare, analyze, and summarize data and generate output as part of the audit program. They allow the auditor to exploit the computer to examine many more records than otherwise possible with far greater speed and accuracy.
Answer (C) is correct. A comprehensive computer security plan should be developed to safeguard physical facilities and hardware and provide for the privacy and integrity of data. Such a plan assists management in ensuring that benefits exceed costs.
Answer (B) is correct. An online, real-time system permits interaction between the system and the user. Such a system can be designed to guide data entry by prompting (asking questions of) the user. Automatic teller machines are common examples.
Answer (B) is correct. Special programs validate (edit) input data for completeness, validity, and accuracy. The edited data are then used in processing. The errors, omissions, or exceptions are printed on a report.
Answer (D) is correct. Arithmetic proof checks (recalculations) are performed by edit routines before data are processed. A simple example is comparing total debits and total credits.
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