Professional Documents
Culture Documents
Accounting Information Systems Global 14th Edition Romney Test Bank
Accounting Information Systems Global 14th Edition Romney Test Bank
1 Identify and explain the input, processing, and output controls designed to ensure processing
integrity.
1) The best example of an effective payroll transaction file hash total would most likely be
A) sum of net pay.
B) total number of employees.
C) sum of hours worked.
D) total of employees' social security numbers.
Answer: D
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
2) The best example of an effective payroll transaction file financial total would most likely be
A) sum of net pay.
B) total number of employees.
C) sum of hours worked.
D) total of employees' social security numbers.
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
3) The best example of an effective payroll transaction file record count would most likely be
A) sum of net pay.
B) total number of employees.
C) sum of FICA.
D) total of employees' social security numbers.
Answer: B
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
1
Copyright © 2018 Pearson Education, Ltd.
4) Error logs and review are an example of
A) data entry controls.
B) data transmission controls.
C) output controls.
D) processing controls.
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
5) Following is the result of batch control totals on employee Social Security numbers in a
payroll processing transaction:
Values
Correct Entered
Values From During
Masterfile Processing
487358796 487358796
534916487 534916487
498374526 498374526
514873420 514873420
534196487 534916487
678487853 678487853
471230589 471230589
3719438158 3720158158
The difference in the control totals is 720,000. Which data entry control would best prevent
similar data entry errors in the future?
A) Batch check.
B) Validity check.
C) Check digit.
D) Sequence check.
Answer: C
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking
2
Copyright © 2018 Pearson Education, Ltd.
6)
Employee Overtime
Name Hours
Mary Jones 10
Tom Davis -5
Amy Dunn 3
Kate Smith 2
Kevin White -4
Jill Brown 800
The total overtime hours is 806. Which data entry control would best prevent similar data entry
errors in the future?
A) Sequence check.
B) Validity check.
C) Check digit.
D) Reasonableness test.
Answer: D
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking
7) Which of the following data entry controls would not be useful if you are recording the
checkout of library books by members?
A) Sequence check.
B) Prompting.
C) Validity check.
D) Concurrent update control.
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytical Thinking
8) A customer forget to include her account number on her check, and the accounts receivable
clerk credited her payment to a different customer with the same last name. Which control could
have been used to most effectively to prevent this error?
A) Closed-loop verification.
B) Duplicate values check.
C) Reasonableness test.
D) Reconciliation of a batch control total.
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
3
Copyright © 2018 Pearson Education, Ltd.
9) If invoices are processed in groups of fifty, which fields from the document shown below
would not be used to create a hash control total?
A) Amount.
B) Item Number.
C) Quantity Ordered.
D) Sales Order number.
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking
4
Copyright © 2018 Pearson Education, Ltd.
10) ________ is a data entry input control that involves summing the first four digits of a
customer number to calculate the value of the fifth digit, then comparing the calculated number
to the number entered during data entry.
A) Validity check
B) Duplicate data check
C) Closed-loop verification
D) Check digit verification
Answer: D
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
11) ________ is a data entry input control that involves checking the accuracy of input data by
using it to retrieve and display other related information.
A) Validity check
B) Duplicate data check
C) Closed-loop verification
D) Check digit verification
Answer: C
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
12) ________ is a data entry input control that requests each input data item and waits for an
acceptable response, ensures that all necessary data are entered.
A) Prompting
B) Duplicate data check
C) Closed-loop verification
D) Check digit verification
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
13) All of the following controls for online entry of a sales order would be useful except
A) check digit verification on the dollar amount of the order.
B) validity check on the inventory item numbers.
C) field check on the customer ID and dollar amount of the order.
D) concurrent update control.
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Challenging
AACSB: Analytical Thinking
5
Copyright © 2018 Pearson Education, Ltd.
14) The inventory tracking system shows that 12 laptop were on hand before a customer brings
two laptops to the register for purchase. The cashier accidentally enters the quantity sold as 20
instead of 2. Which data entry control would most effectively prevent this error?
A) Limit check.
B) Sign check.
C) Field check.
D) Validity check.
Answer: B
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
15) A payroll clerk accidentally entered an employee's hours worked for the week as 380 instead
of 38. The data entry control that would best prevent this error would be
A) a limit check.
B) a check digit.
C) batch total reconciliation.
D) a field check.
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
16) The data entry control that would best prevent entering an invoice received from a vendor
who is not on an authorized supplier list is
A) a validity check.
B) an authorization check.
C) a check digit.
D) closed-loop verification.
Answer: A
Concept: Processing integrity
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking