Auditing And Assurance Services
17th Edition
ISBN: 9780134897431
Author: ARENS, Alvin A.
Publisher: PEARSON
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Chapter 11, Problem 21.3MCQ
To determine
Identify an example of application control.
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Which of the following would reduce the effectiveness of internal control in an accountinginformation system?a. The computer librarian maintains custody of computer program instructions and detailed lists.b. Computer operators have access to operator instructions and detailed program lists.c. The control group is solely responsible for the distribution of all computer output.d. Computer programmers write and debug programs that perform routines designed by thesystems analyst.
Which of the following is NOT an example of application control?*
a. Pre-filled forms are already sent to users to minimize input errors
b. After processing, the daily sales summary are reconciled with the individual sales invoices processed
c. Reasonableness tests on acceptable working hours are embedded in the payroll software
d. An equipment failure causes an error message on the monitor
15.
A payroll clerk with authorized access to the local area network (LAN) was able to directly update personnel files independent of the application programs. The best control to prevent a clerk from doing this would be to:
Group of answer choices
None of the choices
Restrict access to LAN workstations by such means as automatic lockup after a predefined period of keyboard inactivity
Use password security to authenticate users as they attempt to log on to the LAN
Restrict access to and monitor installation of software products or tools having powerful update capabilities
Establish a security policy for the department that prohibits direct updating of data files
Chapter 11 Solutions
Auditing And Assurance Services
Ch. 11 - Prob. 1RQCh. 11 - Prob. 2RQCh. 11 - Prob. 3RQCh. 11 - Prob. 4RQCh. 11 - Prob. 5RQCh. 11 - Prob. 6RQCh. 11 - Prob. 7RQCh. 11 - Prob. 8RQCh. 11 - Prob. 9RQCh. 11 - Prob. 10RQ
Ch. 11 - Prob. 11RQCh. 11 - Prob. 12RQCh. 11 - Prob. 13RQCh. 11 - Prob. 14RQCh. 11 - Prob. 15RQCh. 11 - Prob. 16RQCh. 11 - Prob. 17RQCh. 11 - Prob. 18RQCh. 11 - Prob. 19RQCh. 11 - Prob. 20.1MCQCh. 11 - Actions, policies, and procedures that reflect the...Ch. 11 - Prob. 20.3MCQCh. 11 - Prob. 21.1MCQCh. 11 - Prob. 21.2MCQCh. 11 - Prob. 21.3MCQCh. 11 - Prob. 22.1MCQCh. 11 - Prob. 22.2MCQCh. 11 - Which of the following correctly describes an...Ch. 11 - Prob. 23DQPCh. 11 - Prob. 24DQPCh. 11 - The following are misstatements that have occurred...Ch. 11 - Prob. 26DQPCh. 11 - Prob. 27DQPCh. 11 - Prob. 28DQPCh. 11 - Prob. 29DQPCh. 11 - Prob. 30DQPCh. 11 - Prob. 31DQPCh. 11 - Prob. 32C
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