CA Foundation Business Economics Questions 2023 - Part 32
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CISA—Certified Information Systems Auditor - Part 221
1. Information for detecting unauthorized input from a terminal would be BEST provided by the:
A) console log printout.
B) transaction journal.
C) automated suspense file listing.
D) user error report.
2. The editing/validation of data entered at a remote site would be performed MOST effectively at the:
A) central processing site after running the application system.
B) central processing sire during the running of the application system.
C) remote processing site after transmission of the data to the central processing site.
D) remote processing site prior to transmission of the data to the central processing site.
3. To reduce the possibility of losing data during processing, the FIRST point at which control totals should be implemented is:
A) during data preparation.
B) in transit to the computer.
C) between related computer runs.
D) during the return of the data to the user department.
4. Functional acknowledgements are used:
A) as an audit trail for EDI transactions.
B) to functionally describe the IS department.
C) to document user roles and responsibilities.
D) as a functional description of application software.
5. A proposed transaction processing application will have many data capture sources and outputs in paper and electronic form. To ensure that transactions are not lost during processing, an IS auditor should recommend the inclusion of:
A) validation controls.
B) internal credibility checks.
C) clerical control procedures.
D) automated systems balancing.
A) console log printout.
B) transaction journal.
C) automated suspense file listing.
D) user error report.
2. The editing/validation of data entered at a remote site would be performed MOST effectively at the:
A) central processing site after running the application system.
B) central processing sire during the running of the application system.
C) remote processing site after transmission of the data to the central processing site.
D) remote processing site prior to transmission of the data to the central processing site.
3. To reduce the possibility of losing data during processing, the FIRST point at which control totals should be implemented is:
A) during data preparation.
B) in transit to the computer.
C) between related computer runs.
D) during the return of the data to the user department.
4. Functional acknowledgements are used:
A) as an audit trail for EDI transactions.
B) to functionally describe the IS department.
C) to document user roles and responsibilities.
D) as a functional description of application software.
5. A proposed transaction processing application will have many data capture sources and outputs in paper and electronic form. To ensure that transactions are not lost during processing, an IS auditor should recommend the inclusion of:
A) validation controls.
B) internal credibility checks.
C) clerical control procedures.
D) automated systems balancing.
1. Right Answer: B
Explanation: The transaction journal would record all transaction activity, which then could be compared to the authorized source documents to identify any unauthorized input.A console log printout is not the best, because it would not record activity from a specific terminal. An automated suspense file listing would only list transaction activity where an edit error occurred, while the user error report would only list input that resulted in an edit error.
2. Right Answer: D
Explanation: It is important that the data entered from a remote site is edited and validated prior to transmission to the central processing site.
3. Right Answer: A
Explanation: During data preparation is the best answer, because it establishes control at the earliest point.
4. Right Answer: A
Explanation: Functional acknowledgements are standard EDI transactions that tell trading partners that their electronic documents were received. Different types of functional acknowledgments provide various levels of detail and, therefore, can act as an audit trail for EDI transactions. The other choices are not relevant to the description of functional acknowledgements.
5. Right Answer: D
Explanation: Automated systems balancing would be the best way to ensure that no transactions are lost as any imbalance between total inputs and total outputs would be reported for investigation and correction. Validation controls and internal credibility checks are certainly valid controls, but will not detect and report lost transactions. In addition, although a clerical procedure could be used to summarize and compare inputs and outputs, an automated process is less susceptible to error.
Explanation: The transaction journal would record all transaction activity, which then could be compared to the authorized source documents to identify any unauthorized input.A console log printout is not the best, because it would not record activity from a specific terminal. An automated suspense file listing would only list transaction activity where an edit error occurred, while the user error report would only list input that resulted in an edit error.
2. Right Answer: D
Explanation: It is important that the data entered from a remote site is edited and validated prior to transmission to the central processing site.
3. Right Answer: A
Explanation: During data preparation is the best answer, because it establishes control at the earliest point.
4. Right Answer: A
Explanation: Functional acknowledgements are standard EDI transactions that tell trading partners that their electronic documents were received. Different types of functional acknowledgments provide various levels of detail and, therefore, can act as an audit trail for EDI transactions. The other choices are not relevant to the description of functional acknowledgements.
5. Right Answer: D
Explanation: Automated systems balancing would be the best way to ensure that no transactions are lost as any imbalance between total inputs and total outputs would be reported for investigation and correction. Validation controls and internal credibility checks are certainly valid controls, but will not detect and report lost transactions. In addition, although a clerical procedure could be used to summarize and compare inputs and outputs, an automated process is less susceptible to error.
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