- Published: January 3, 2022
- Updated: January 3, 2022
- University / College: The University of Queensland
- Language: English
- Downloads: 3
-An inventory record indicates that 12 items of a specific product are on hand. A customer purchased two of the items, but when recording the order, the data entry clerk mistakenly entered 20 items sold. Which check could detect this error? LIMIT CHECK -Which check is not an input control? SPOOLING CHECK
-A computer operator was in a hurry and accidentally used the wrong master file to process a transaction file. As a result, the accounts receivable master file was erased. Which control would prevent this from happening? HEADER LABEL CHECK -Run-to-run control totals can be used for all of the following except TO ENSURE THAT ALL DATA INPUT IS VALIDATED
-Methods used to maintain an audit trail in a computerized environment include all of the following except DATA ENCRYPTION -Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling) include all of the following actions by a computer criminal except USING A REMOTE PRINTER AND INCURRING OPERATING INEFFICIENCIES -Which statement is incorrect? A TRANSACTION LOG IS A TEMPORARY FILE
-Input controls include all of the following except SPOOLING CHECK -When auditors do not rely on a detailed knowledge of the application’s internal logic, they are performing BLACK BOX TESTS OF PROGRAM CONTROLS -Which of the following is not an input control? SPOOLING CHECK -All of the following statements are true about the integrated test facility (ITF) except ITF PERMITS ONGOING APPLICATION AUDITING
