Prices are charged on the basis of a standard master file
rate that changes as volume increases. Any exceptions must
be manually approved. What is the MOST effective automated
control to help ensure that all price exceptions are approved?
A. All amounts are displayed back to the data entry clerk,
who must verify them visually.
B. Prices outside the normal range should be entered twice
to verify data entry accuracy.
C. The system beeps when price exceptions are entered and
prints such occurrences on a report.
D. A second-level password must be entered before a price
exception can be processed.
Answer / guest
Answer: D
"Automated control should ensure that the system processes
the price exceptions only on approval of another user who is
authorized to approve such exceptions. A second-level
password would ensure that price exceptions will be approved
by a user who has been authorized by management. Visual
verification of all amounts by a data entry clerk is not a
control, but a basic requirement for any data entry. The
user being able to visually verify what has been entered is
a basic manual control. Entry of price exceptions twice, is
an input control. This does not ensure that exceptions will
be verified automatically by another user. The system
beeping on entry of a price exception is only a warning to
the data entry clerk
it does not prevent proceeding further. Printing of these
exceptions on a report is a detective (manual) control."
Is This Answer Correct ? | 5 Yes | 0 No |
The BEST overall quantitative measure of the performance of biometric control devices is: A. false rejection rate. B. false acceptance rate. C. equal error rate. D. estimated error rate.
Which of the following would BEST ensure continuity of a wide area network (WAN) across the organization? A. Built-in alternative routing B. Full system backup taken daily C. A repair contract with a service provider D. A duplicate machine alongside each server
When auditing the proposed acquisition of a new computer system, the IS auditor should FIRST establish that: A. a clear business case has been approved by management. B. corporate security standards will be met. C. users will be involved in the implementation plan. D. the new system will meet all required user functionality.
Where adequate segregation of duties between operations and programming are not achievable, the IS auditor should look for: A. compensating controls. B. administrative controls. C. corrective controls. D. access controls.
Which of the following would be included in an IS strategic plan?
When an organization's network is connected to an external network in an Internet client-server model not under that organization's control, security becomes a concern. In providing adequate security in this environment, which of the following assurance levels is LEAST important? A. Server and client authentication B. Data integrity C. Data recovery D. Data confidentiality
Which is the first software capability maturity model (CMM) level to include a standard software development process? A. Initial (level 1) B. Repeatable (level 2) C. Defined (level 3) D. Optimizing (level 5)
An enterprise has established a steering committee to oversee its e-business program. The steering committee would MOST likely be involved in the: A. documentation of requirements. B. escalation of project issues. C. design of interface controls. D. specification of reports.
Which of the following is an IS control objective? A. Output reports are locked in a safe place. B. Duplicate transactions do not occur. C. System backup/recovery procedures are updated periodically. D. System design and development meet users' requirements.
Which of the following is a control over component communication failure/errors? A. Restricting operator access and maintaining audit trails B. Monitoring and reviewing system engineering activity C. Providing network redundancy D. Establishing physical barriers to the data transmitted over the network
The phases and deliverables of a systems development life cycle (SDLC) project should be determined: A. during the initial planning stages of the project. B. after early planning has been completed, but before work has begun. C. through out the work stages based on risks and exposures. D. only after all risks and exposures have been identified and the IS auditor has recommended appropriate controls.
An organization wants to enforce data integrity principles and achieve faster performance/execution in a database application. Which of the following design principles should be applied? A. User (customized) triggers B. Data validation at the front end C. Data validation at the back end D. Referential integrity