Select the best answer for each of the following questions. Explain the reasons for your selection.

a. When erroneous data are detected by computer program controls, data may be excluded from processing and printed on an exception report. The exception report should probably be reviewed and followed-up on by the

(1) Data control group.

(2) System analyst.

(3) Supervisor of computer operations.

(4) Computer programmer.

b. 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

(1) Validity check.

(2) Range check.

(3) Limit test.

(4) Control total.

c. When an online, real-time (OLRT) computer processing system is in use, internal control can be strengthened by:

(1) Providing for the separation of duties between data input and error handling operations.

(2) Attaching plastic file protection rings to reels of magnetic tape before new data can be entered on the file.

(3) Making a validity check of an identification number before a user can obtain access to the computer files.

(4) Preparing batch totals to provide assurance that file updates are made for the entire input.

d. Which of the following is an advantage of generalized audit software packages?
(1) They are all written in one identical computer language.
(2) They can be used for audits of clients that use differing computing equipment and file formats.
(3) They have reduced the need for the auditor to study input controls for computer-related procedures.
(4) Their use can be substituted for a relatively large part of the required tests of controls.

e. The increased presence of the microcomputer in the workplace has resulted in an increasing number of persons having access to the computer. A control that is often used to prevent unauthorized access to sensitive programs is:
(1) Backup copies of data, on diskettes.
(2) User identification names and passwords.
(3) Input validation checks.
(4) Record counts of the number of input transactions in a batch being processed.

f. An auditor will use the computer test data method in order to gain assurances with respect to the (1) Security of data in a system.
(2) Computer system capacity.
(3) Controls contained within a program.
(4) Degree of data entry accuracy for batch input data.