What application controls would be appropriate to detect and/or prevent each of the following occurances?

A computer operator is unable to determine if the cash receipts updating run has been performed.

A programmer increased the monthly salary of some co-workers by using his networked microcomputer that is online to the mainframe computer containing the payroll files.

A data entry clerk using a terminal on line to a mainframe enters the quantity 317 as 3x7.

An unauthorized employee inadvertently receives a report indicating that the firm is about to downsize and terminate 15 percent of the workforce.

On September 7, 2000, an accountant prepares an invoice dated September 67, 2000.

Data entry personnel make an unusually large number of errors when entering data from source documents online.

A data-entry clerk correctly entered the debit of $5,000 transaction for the purchase of fixed assets but forgets to enter the offsetting credit.

During an inventory updating run, an issue transaction containing an incorrect quantity is posted to the inventory item record, thereby reducing the balance in the records to a negative number.

A programmer who gains unauthorized access to the payroll program inserts a routine into the program to double his pay rate.

A sales order is coded with an incorrect and nonexistent customer number.

A programmer makes unauthorized modifications to a payroll program.

A buyer in the purchasing department attempts to initiate a purchase transaction affecting the supplier's master file, using her user's code to access the on-line computer system.

A programmer working for a large mutual fund firm gains unauthorized access to the computer program to calculate investors' monthly interest from bond investment.He then entered a computer routine that accumulates round off errors into a secret account, which he later accesses.

The last few records on a payroll master file are omitted during an update run because the periodic processing program fails to read to the end of the file marker.

A computer operator has been selling one copy of the inventory report, which includes important information, to a competitor.

Using a pre-formatted screen display, a salesperson in the field enters a sale as $5.77 instead of $57.77.

A payment from a customer in the amount of $55.10, and properly listed on the remittance advice, is keyed in by the accountant as $551.00.

Choices:

Batch control

totalsLimittest

Visual verification

Validity test

A daily log of work performed

Access to reports

Distribution list

Higher authority approval

Reasonableness test

Access Control

Field test

Zero-balance test

Pre-formatted screens

Access control

Read only modeAccess controls