[22] The following is a section of a system flowchart for a payroll application: Symbol X could represent A. Erroneous time cards. B. An error report. C. Batched time cards. D. Unclaimed payroll checks. [23] Which of the following symbolic representations indicates that a sales invoice has been filed? A. B. C. D. 124] Because of a power surge, a read-write head damaged the surface of the disk volume containing the savings account master file used by an online savings account update and inquiry program. At the time of the failure, there were 20 active teller terminals connected to the program. The disk damage was the only physical damage resulting from the power fluctuation. Possible recovery steps are 1. Restart the online update and inquiry program. 2. Restore the savings account master file from the good records on the original disk. 3. Restore the savings account master file from the most recent file backup. 4. Display each teller's last transaction and prompt each teller to reenter any subsequent transactions. 5. Apply transactions occurring since the last complete file backup to the master file. 6. Prompt tellers to reenter their last transaction. The best recovery procedure consists of which sequence of steps? A. 2,5, 1,6. B. 2, 5,1,4 C. 3, 5, 1,4 D. 3,5, 1,6 [25] An auditor anticipates relying on the operating effectiveness of controls in a computerized environment. Under these circumstances, on which of the following activities would the auditor iniially focus? U.a A. Programmed controls. B. Application controls. C. Output controls. D. General controls. 126] For a specific computer application jobstream, an explanation of the purpose, identification of computer components used, identification of input-output forms and media, and identification of programmed terminations and prescribed restart instructions are found in the A. Systems flowchart. B. Program documentation. C. Console log. D. Computer run book. (27] Which of the following statements regarding security concems for notebook computers is true? A. The primary methods of control usually involve general controls. B. Centralized control over the selection and acquisition of hardware and software is not a major concern. C. Some traditional controls such as segregation of duties become more important. D. As their use becomes more sophisticated, the degree of concem regarding physical security decreases. 1281 The operational responsibility for the accuracy and completeness information should be placed on which of the following groups? of computer-based A. Top management. B. Extemal auditors. C. Internal auditors. D. Users. [29] Which two of the following are part of a review to ensure that machine malfunctions recovery, and stop/restart procedures are clearly documented and periodically reviewed as a security precaution? Reviewing for completeness the list of abnormal operations that require documented I. records Il. Reviewing the adequacy of procedures for processing on backup hardware ewing management responsible for reviewing the records of abnormal operations and determining the adequacy of steps taken to assure the credibility and continuity of processing IV. Interviewing the operations supervisor to determine the extent of rotation of personnel between shifts A. I and II B. I and IV. C. Il and lIlI. D. Il and IV. Fact Pattern #1] Baker Manufacturing Co. has the following 10 master files: Open purchase orders . Accounts payable . Accounts receivable . Bill of materials (material requirements . Raw materials inventory Work-in-process inventory Production operations list (labor for producing a product) operations and machine requirements) . Finished goods inventory Open production orders . Sales summary 130] ( Refers to Fact Pattern 1) Master files maintained as part of the sales order processing system are A. Accounts receivable and bill of materials. B. Accounts payable, accounts receivable, and finished goods inventory. C. Accounts receivable, sales summary, and production operations list D. Accounts receivable and finished goods inventory. [31] Data processing activities may be classified in terms of three stages or processes: input, processing, and output. An activity that is not normally associated with the input stage is A. Batching. B. Recording C. Verifying. D. Reporting. (32] Whi time operation? ch one of the following input validation routines is not likely to be appropriate in a real- A. Sign check. B. Reasonableness check C. Sequence check. D. Redundant data check. [33] A checkpoint/restart procedure is primarily designed to recover from A. Programming errors. B. Data input errors. C. Computer operator errors. D. Hardware failures. Fact Pattern #2] An automobile and personal property insurer has decentralized its information processing to the extent that headquarters has less processing capacity than any of its regional processing centers. These centers are responsible for initiating policies, communicating with policyholders and adjusting claims. The company uses leased lines from a national telecommunications company. Initially, the company thought there would be little need for interregion communication, but that has not been the case. The company underestimated the number of customers that would move between regions and the number of customers with claims arising from accidents outside their regions. The company has a regional center in an earthquake-prone area and is planning how to continue processing if that center, or any other single center, were unable to perform its processing. 134] ( Refers to Fact Pattem 2) The company has considered several altematives for replacing the hardware required for a regional center's processing. An advantage of using a third-party cold site is that A. Personnel employed at the site would be familiar with company operations. B. Travel expenses would be minimized for company personnel. C. No additional equipment would be required at the regional centers. D. The replacement site could be up and running in a few hours. 35] The system requiring the most extensive backup and recovery procedures is A. A batch system for payroll processing. B. A database system for online order entry. C. A file-oriented system for billing clients. D. An indexed sequential access method file system for fixed asset accounting. (36] Which of the following represents the most effective control over the data dictionary in a data processing environment? A. Changes to existing data elements or additions of new elements are approved by those responsible for the data. B. Users provide assurance that data do not duplicate or conflict with existing data. C. The database administrator establishes duplicate data elements in the data dictionary when different attributes are necessary for the same data element. D. Each user establishes data element and name standards for the data (s)he will use (37] Biometric authentication systems are automated methods of veritying or recognizing the identity of a person based on physiological or behavioral characteristics. Which of the following might be used in a biometric system to authenticate a user? A. PIN code. B. Password. C. Employee badge. D. Speech patterns e, an employee transposed two numbers in a customer code. Which of the following controls could prevent input of this type of error? A. Sequence check. B. Record check. C. Self-checking digit. D. Field-size check. 139] In an automated payroll processing environment, a department manager substituted the time card for a terminated employee with a time card for a fictitious employee. The fictitious employee had the same pay rate and hours worked as the terminated employee. The best control technique to detect this action using employee identification numbers is a A. Batch total. B. Record count. C. Hash total. D. Financial total. 40] Which of the following outcomes is a likely benefit of information technology used for intemal control? A. Processing of unusual or nonrecurring transactions. B. Enhanced timeliness of information. C. Potential loss of data. D. Recording of unauthorized transactions. [22] The following is a section of a system flowchart for a payroll application: Symbol X could represent A. Erroneous time cards. B. An error report. C. Batched time cards. D. Unclaimed payroll checks. [23] Which of the following symbolic representations indicates that a sales invoice has been filed? A. B. C. D. 124] Because of a power surge, a read-write head damaged the surface of the disk volume containing the savings account master file used by an online savings account update and inquiry program. At the time of the failure, there were 20 active teller terminals connected to the program. The disk damage was the only physical damage resulting from the power fluctuation. Possible recovery steps are 1. Restart the online update and inquiry program. 2. Restore the savings account master file from the good records on the original disk. 3. Restore the savings account master file from the most recent file backup. 4. Display each teller's last transaction and prompt each teller to reenter any subsequent transactions. 5. Apply transactions occurring since the last complete file backup to the master file. 6. Prompt tellers to reenter their last transaction. The best recovery procedure consists of which sequence of steps? A. 2,5, 1,6. B. 2, 5,1,4 C. 3, 5, 1,4 D. 3,5, 1,6 [25] An auditor anticipates relying on the operating effectiveness of controls in a computerized environment. Under these circumstances, on which of the following activities would the auditor iniially focus? U.a A. Programmed controls. B. Application controls. C. Output controls. D. General controls. 126] For a specific computer application jobstream, an explanation of the purpose, identification of computer components used, identification of input-output forms and media, and identification of programmed terminations and prescribed restart instructions are found in the A. Systems flowchart. B. Program documentation. C. Console log. D. Computer run book. (27] Which of the following statements regarding security concems for notebook computers is true? A. The primary methods of control usually involve general controls. B. Centralized control over the selection and acquisition of hardware and software is not a major concern. C. Some traditional controls such as segregation of duties become more important. D. As their use becomes more sophisticated, the degree of concem regarding physical security decreases. 1281 The operational responsibility for the accuracy and completeness information should be placed on which of the following groups? of computer-based A. Top management. B. Extemal auditors. C. Internal auditors. D. Users. [29] Which two of the following are part of a review to ensure that machine malfunctions recovery, and stop/restart procedures are clearly documented and periodically reviewed as a security precaution? Reviewing for completeness the list of abnormal operations that require documented I. records Il. Reviewing the adequacy of procedures for processing on backup hardware ewing management responsible for reviewing the records of abnormal operations and determining the adequacy of steps taken to assure the credibility and continuity of processing IV. Interviewing the operations supervisor to determine the extent of rotation of personnel between shifts A. I and II B. I and IV. C. Il and lIlI. D. Il and IV. Fact Pattern #1] Baker Manufacturing Co. has the following 10 master files: Open purchase orders . Accounts payable . Accounts receivable . Bill of materials (material requirements . Raw materials inventory Work-in-process inventory Production operations list (labor for producing a product) operations and machine requirements) . Finished goods inventory Open production orders . Sales summary 130] ( Refers to Fact Pattern 1) Master files maintained as part of the sales order processing system are A. Accounts receivable and bill of materials. B. Accounts payable, accounts receivable, and finished goods inventory. C. Accounts receivable, sales summary, and production operations list D. Accounts receivable and finished goods inventory. [31] Data processing activities may be classified in terms of three stages or processes: input, processing, and output. An activity that is not normally associated with the input stage is A. Batching. B. Recording C. Verifying. D. Reporting. (32] Whi time operation? ch one of the following input validation routines is not likely to be appropriate in a real- A. Sign check. B. Reasonableness check C. Sequence check. D. Redundant data check. [33] A checkpoint/restart procedure is primarily designed to recover from A. Programming errors. B. Data input errors. C. Computer operator errors. D. Hardware failures. Fact Pattern #2] An automobile and personal property insurer has decentralized its information processing to the extent that headquarters has less processing capacity than any of its regional processing centers. These centers are responsible for initiating policies, communicating with policyholders and adjusting claims. The company uses leased lines from a national telecommunications company. Initially, the company thought there would be little need for interregion communication, but that has not been the case. The company underestimated the number of customers that would move between regions and the number of customers with claims arising from accidents outside their regions. The company has a regional center in an earthquake-prone area and is planning how to continue processing if that center, or any other single center, were unable to perform its processing. 134] ( Refers to Fact Pattem 2) The company has considered several altematives for replacing the hardware required for a regional center's processing. An advantage of using a third-party cold site is that A. Personnel employed at the site would be familiar with company operations. B. Travel expenses would be minimized for company personnel. C. No additional equipment would be required at the regional centers. D. The replacement site could be up and running in a few hours. 35] The system requiring the most extensive backup and recovery procedures is A. A batch system for payroll processing. B. A database system for online order entry. C. A file-oriented system for billing clients. D. An indexed sequential access method file system for fixed asset accounting. (36] Which of the following represents the most effective control over the data dictionary in a data processing environment? A. Changes to existing data elements or additions of new elements are approved by those responsible for the data. B. Users provide assurance that data do not duplicate or conflict with existing data. C. The database administrator establishes duplicate data elements in the data dictionary when different attributes are necessary for the same data element. D. Each user establishes data element and name standards for the data (s)he will use (37] Biometric authentication systems are automated methods of veritying or recognizing the identity of a person based on physiological or behavioral characteristics. Which of the following might be used in a biometric system to authenticate a user? A. PIN code. B. Password. C. Employee badge. D. Speech patterns e, an employee transposed two numbers in a customer code. Which of the following controls could prevent input of this type of error? A. Sequence check. B. Record check. C. Self-checking digit. D. Field-size check. 139] In an automated payroll processing environment, a department manager substituted the time card for a terminated employee with a time card for a fictitious employee. The fictitious employee had the same pay rate and hours worked as the terminated employee. The best control technique to detect this action using employee identification numbers is a A. Batch total. B. Record count. C. Hash total. D. Financial total. 40] Which of the following outcomes is a likely benefit of information technology used for intemal control? A. Processing of unusual or nonrecurring transactions. B. Enhanced timeliness of information. C. Potential loss of data. D. Recording of unauthorized transactions