M5-Processing Integrity Flashcards
Information output is a major function of transaction processing along with data input, data storage, and data processing. (true or false)
true
Analysis of data is not a major function of transaction processing. Analysis is typically performed subsequent to transaction processing.
As part of batch processing, a manual total will be calculated for each transaction file and compared to a computer-generated batch control total. Any financial discrepancies (such as an error or an employee paycheck) will be identified and resolved as part of this process. (true or false)
true
A reasonableness check is used to verify the data input before acceptance by a system. For a payroll system, a reasonableness check validates the proper entry of hours worked for each of the company’s employees. (true or false)
true
Users are any workers who enter data into a system or who use the information processed by the system. Users could be secretaries, administrators, accountants, auditors, CEOs, and so on. (true or false)
true
Audit logs are detective security controls. They are generally chronological records that provide documentary evidence of the sequence of activities that can be used to detect errors or irregularities. (true or false)
true
When changing from a manual system to a computer system, the controls almost always are different. That does not mean that they are better or are worse, but they certainly are different. (true or false)
true
The objective of data security controls is to ensure that storage media are only accessed, changed, or deleted after appropriate authorization. The objective is to protect information. (true or false)
true
In an IT environment, a systems analyst is generally responsible for designing systems, preparing specifications for programmers, and serving as an intermediary between users and programmers. For internally developed systems, the analyst designs the overall application system but when the system is purchased, the analyst becomes a system integrator that adapts system design to processes. (true or false)
true
A firewall is a system of user identification and authentication that prevents unauthorized users from gaining access to network resources. (true or false)
true
A firewall isolates a private network of some type from a public network (or a network segment from the main network). It also maintains a (controlled) connection between those two networks.
Access control software is a preventive control. It prevents “bad people” from accessing an organization’s systems and data. (true or false)
true
Contingency planning would be considered a corrective control. (true or false)
true
A hash total is a detective control, not a preventive control. A hash total attempts to detect if numbers that are not normally added (such as account numbers) have been processed incorrectly. A batch total is used for numbers such as dollars that are normally added. (true or false)
true
