1. Which of the following is a category of general controls?

easy a. Processing controls.

c b. Output controls.
c. Physical and online security.
d. Input controls.

2. Which of the following statements related to application controls is correct?

easy a. Application controls relate to various aspects of the IT function including software
d acquisition and the processing of transactions.
b. Application controls relate to various aspects of the IT function including physical security
and the processing of transactions in various cycles.
c. Application controls relate to all aspects of the IT function.
d. Application controls relate to the processing of individual transactions.

3. General controls include all of the following except:

easy a. systems development.
c b. online security.
c. processing controls.
d. hardware controls.

4. Predesigned formats, such as those used for audit documentation, can be created and saved
easy using electronic spreadsheets and word processors. These are called:
b a. desktop publishing.
b. templates.
c. macros.
d. work files.

5. ______ involves implementing a new system in one part of the organization, while other
easy locations continue to use the current system.
c a. Parallel testing
b. Online testing
c. Pilot testing
d. Control testing
6. If, in reviewing an applications system, it is noted that batch controls are not used,
which of the following statements by the user of the system is acceptable as a
compensating control?
a. AThe supervisor must approve all inputs.@
b. AWe do a 100% key verification of all data input.@
c. AWe do a 100% physical review of the input document to the output
document.@
d. AThe volume of transactions prohibits batching.@

7. An online bank teller system permitted withdrawals from inactive accounts. The best
control for denying such withdrawals is a
a. Proof calculation
b. Check digit verification
c. Master file lookup
d. Duplicate record check

8. A company=s labor distribution report requires extensive corrections each month

because of labor hours charged to inactive jobs. Which of the following data processing
input controls appears to be missing?
 a. Completeness test
b. Valid code check
c. Limit test
d. Control total

9. Omen Company is a manufacturer of men=s shirts and distributes weekly sales

reports to each sales manager. The quantity 2R5 appeared in the quantity sold column
for one of the items on the weekly sales report for one of the sales managers. The most
likely explanation for what has occurred is that
a. The output quantity has been stated in hexadecimal numbers
b. The computer has malfunctioned during execution
c. The printer has malfunctioned and the AR@ should have been a decimal
point
d. The program did not contain a data checking routine for input data

10. A customer inadvertently orders part number 1234-8 instead of 1243-8. Which of
the following controls would detect this error during processing?
a. Hash total
b. Check digit
c. Limit check
d. Financial batch total