1. If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll EDP application?
a. Net pay
b. Department numbers
c. Hours worked
d. Total debits and total credits

2. In designing a payroll system, it is known that no individual’s paycheck can amount to more than $ 300 for a single week. As a result, the payroll program has been written to bypass writing a check and will print out an error message if any payroll calculation results in more than $ 300. This type of control is called
a. A limit or reasonableness test
b. Error review.
c. A data validity test.
d. A logic sequence test.

3. Where disk files are used, the grandfather– father– son updating backup concept is relatively difficult to implement because the
a. Location of information points on disks is an extremely time- consuming task.
b. Magnetic fields and other environmental factors cause off- site storage to be impractical.
c. Information must be dumped in the form of hard copy if it is to be reviewed before being used in updating.
d. Process of updating old records is destructive.

4. A customer inadvertently ordered part number 12368 rather than part number 12638. In processing this order, the error would be detected by the vendor with which of the following controls?
a. Batch total
b. Key verifying
c. Self- checking digit
d. An internal consistency check

5. In the weekly computer run to prepare payroll checks, a check was printed for an employee who had been terminated the previous week. Which of the following controls, if used properly, would have been most effective in preventing the error or ensuring its prompt detection?
a. A control total for hours worked, prepared from time cards collected by the timekeeping department
b. Requiring the treasurer’s office to account for the numbers of the pre-numbered checks issued to the EDP department for the processing of the payroll
c. Use of a check digit for employee numbers
d. Use of a header label for the payroll input sheet

6. Accounting functions that are normally considered incompatible in a manual system often are combined in an EDP system by using an EDP program or a series of programs. This necessitates an accounting control that prevents unapproved
a. Access to the magnetic tape library.
b. Revisions to existing computer programs.
c. Use of computer program tapes.
d. Testing of modified computer programs.

7. Totals of amounts in computer- record data fields that are not usually added for other purposes but are used only for data processing control purposes are called
a. Record totals.
b. Hash totals.
c. Processing data totals.
d. Field totals.

8. The use of a header label in conjunction with magnetic tape is most likely to prevent errors by the
a. Computer operator
b. Data entry clerk.
c. Computer programmer.
d. Maintenance technician.

9. Where computers are used, the effectiveness of internal accounting control depends in part on whether the organizational structure includes any incompatible combinations. Such a combination would exist when there is no separation of the duties between the
a. Documentation librarian and the manager of programming.
b. Programmer and the console operator.
c. Systems analyst and the programmer.
d. Processing control clerk and the data entry supervisor.

10. The basic form of backup used in magnetic tape operations is called
a. Odd parity check.
b. Dual- head processing.
c. File protection rings.
d. The son– father– grandfather concept.

  • CreatedFebruary 26, 2015
  • Files Included
Post your question