BEC - 10

Question 1

Audit (Control) Input Goals (4)

Answer 1

VACE

1. Valid data
2. Accuracy
3. Complete
4. Efficient

Question 2

Closed Loop Verification

Answer 2

Use entered data to display additional confirming data

Completeness, Accuracy, Efficiency

Question 3

Batch Control Total

3 varieties:

Answer 3

1. Financial Total
2. Hash total (something not normally summed)
3. Record count (# of invoices)

Goals: Completeness, Accuracy

Question 4

Scanning instead of human entry

Answer 4

Accuracy, Completeness, Efficiency

Question 5

Sequence check

Answer 5

Confirm numerical sequence (of check or invoice #s)

Question 6

Key verification

Answer 6

Re-key (re-enter) & compare critical data
ex. require password entry twice

Goal: validity

Question 7

Completeness or Missing Data Check

Answer 7

Data in field? Can’t continue until data is entered.

Goal: completeness

Question 8

Field Check (data type/data format check)

Answer 8

Is data correct type?
Ex: alphabetic, numeric, n characters

Goal: accuracy

Question 9

Limit tests

Answer 9

Numeric field with specified values

Range test: validate upper &; lower limit (example price per gallon of gas $2 0

Goals: validity, accuracy

Question 10

Valid code test (validity test)

Answer 10

Does entered account # exist? In database, called referential integrity

Goals; validity, accuracy

Question 11

Reasonableness check (logic test)

Answer 11

Do two or more fields agree?

Goals: validity, accuracy

Question 12

Preprinted forms and preformatted screens

Answer 12

Reduce entry errors, speed data entry

Goals; Accuracy, completeness, efficiency