Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 10 Information Systems Controls for Systems ReliabilityPart 3: Processing Integrity
and Availability
1) The best example of a hash total for a payroll transaction file could be
A) total of employees' social security numbers.
B) sum of net pay.
C) total number of employees.
D) sum of hours worked.
Answer: A
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
2) Error logs and review are an example of
A) data entry controls.
B) data transmission controls.
C) output controls.
D) processing controls.
Answer: A
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
The difference in the control totals is 720,000. Which data entry control would best prevent similar data
entry errors in the future?
A) Modulus 11
B) Validity check
C) Check digit
D) Sequence check
Answer: C
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
4) Which of the following data entry controls would not be useful if you are recording the checkout of
library books by members?
A) Sequence check
B) Prompting
C) Validity check
D) Concurrent update control
Answer: A
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
, 5) A customer failed to include her account number on her check, and the accounts receivable clerk
credited her payment to a different customer with the same last name. Which control could have been
used to most effectively to prevent this error?
A) Closed-loop verification
B) Duplicate values check
C) Validity check
D) Reconciliation of a batch control total
Answer: A
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
6) If invoices are processed in groups of fifty, which fields from the document shown below would not
be used to create a hash control total?
A) Amount
B) Item Number
C) Quantity Ordered
D) Sales Order number
Answer: A
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