Question 9 (4 points) Which of the following is not a major reason for controls in a computerized accounting information system? Often, computerized data are unreadable to the human eye. All of the above are reasons for controls. With computerized data, there is a higher possibility of computer crime. More data are processed. Question 10 (4 points) Tape and disk output controls are primarily concerned with: building control totals. the encoding process the storage space problem. validating checksums An ideal control is: a control procedure that is always cost effective. a control procedure that reduces to practically zero the risk of an error or an irregularity taking place and not being detected. a control procedure that is anticipated to have the lowest possible cost in relation to its benefits a control procedure that should always be implemented into a company's system due to the efficiency and effectiveness that will result from its implementation. 4 7 Question 7 (4 points) 10 Which of the following is not a processing control? Record counts Check digits Control totals Hash totals Question 8(4 points) Logical access to the computer system would be best controlled by: intrusion alarm systems. complex operating systems restrictions on physical access to online terminals. password codes