BEC - Processing, File, and Output Controls

Question 1

A poor quality connection caused extensive line noise, resulting in faulty data transmission.
Which of the following controls is most likely to detect this condition?

A. 	Line check.
B. 	Batch control total.
C. 	Closed loop verification.
D. 	Parity check.

Answer 1

D. Parity check

A parity check is designed to detect errors in data transmission.

Question 2

Batch control totals

Answer 2

Detect errors in data entry and file update processes.

Question 3

Closed loop verification

Answer 3

Assists in the detection of data entry errors in online real-time applications.

Question 4

Parity check

Answer 4

Designed to detect errors in data transmission

Question 5

What is the primary objective of data security controls?

A. 	 To establish a framework for controlling the design, security, and use of computer programs throughout an organization.

B. 	 To ensure that storage media are subject to authorization prior to access, change, or destruction.

C. 	 To formalize standards, rules, and procedures to ensure that the organization's controls are properly executed.

D. 	 To monitor the use of system software to prevent unauthorized access to system software and computer programs.

Answer 5

B.

To ensure that storage media are subject to authorization prior to access, change, or destruction.

Question 6

The distribution of reports is considered what type of control?
	A. 	Input.
	B. 	Processing.
	C. 	Output.
	D. 	Software.

Answer 6

C. Output

Question 7

An audit trail is considered what type of control?
	A. 	Input.
	B. 	Processing.
	C. 	Output.
	D. 	Software.

Answer 7

B. Processing

Question 8

What purpose do run-to-run controls serve?

Answer 8

These controls monitor the number of units in a batch as it moves from one programmed procedure (run) to another. Totals of processed transactions are reconciled to batch totals: a difference indicates an error.

Question 9

What are processing controls?

Answer 9

Controls to ensure that master file updates are completed accurately and completely and to detect unauthorized transactions entered into the system and maintain processing integrity

Question 10

Define “diagnostic routines.”

Answer 10

Program utilities that check the internal operations of hardware components

Question 11

What is an electronic audit trail?

Answer 11

Transactions are written to a transaction log as they are processed. The transaction logs are an electronic audit trail.

Question 12

What is boundary protection in an accounting system?

Answer 12

When multiple programs and/or users are running simultaneously and sharing the same resource (usually the primary memory of a CPU), boundary protection protects program instructions and data from one program from being overwritten by program instructions and/or data from another program.

Question 13

What purpose do output controls serve?

Answer 13

These controls ensure that computer reports are accurate and distributed as authorized.

Question 14

Define “parity check (parity bit).”

Answer 14

It is an example of a check digit. It consists of a 0 or 1 included in a byte of information that makes the sum of bits either odd or even.

Question 15

Define “hardware controls.”

Answer 15

Controls built into the computer equipment to ensure that data are transmitted and processed accurately

Question 16

Describe spooling (print queue) controls.

Answer 16

obs sent to a printer that cannot be printed immediately are spooled—stored temporarily on disk—while waiting to be printed. Access to this temporary storage is controlled to prevent unauthorized access to printed files.