Question: An accounts payable program posted a payable to a vendor not included in the online vendor master file. A control which would prevent this error
An accounts payable program posted a payable to a vendor not included in the online vendor master file. A control which would prevent this error is a: Validity check. Range check. Limit test. Control total. When an online real-time (OLRT) IT processing system is in use, internal control can be strengthened by: Providing for the separation of duties between data input and error handling operations. Attaching plastic file protection rings to reels of magnetic tape before new data can be entered on the file. Making a validity check of an identification number before a user can obtain access to the computer files. Preparing batch totals to provide assurance that file updates are made for the entire input. The auditors would most likely be concerned with which of the following controls in a distributed data processing system? Hardware controls. Systems documentation controls. Access controls. Disaster recovery controls. The auditors would be least likely to use software to: Access client data files. Prepare spreadsheets. Assess computer control risk. Construct parallel simulations
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