Part VI

Application Control (Input Control)

1. This involves key encoding machine specification, especially the control
fields and preparation of data for computerized processing; an important
feature of this control procedure is the use of pre-formatted screens that
use mask.
a) Data observation and recording.
b) Data transcription.
c) Hash total.
d) Completeness check.
2. Which of the following is the field of numbers that is totaled on source
document and the program totals the same field processed and compares
the two totals?
a) Control Batch
b) Limit check
c) Sequence check
d) Completeness check
3. ______ is a control total using a count of record processed during the
various phases of operations of a program.
a) Validity check.
b) Reasonableness check.
c) Limit check.
d) Record check.
4. When source document have a sequence, the program checks input in
order to see if any items are omitted.
a) Validity check.
b) Record count.
c) Sequence check.
d) Logical check.
5. This check is compared with other data when a relationship should exist.
a)
b)
c)
d)

Self-checking digit.
Consistency check.
Sequence check.
Completeness check.

(Process Control)
1. _______ is program generated control totals and pre-determined control
that are printed out on labels at the end of a processing run for verification.
a)
b)
c)
d)

File labels.
Trailer labels.
Proof totals.
Sequence test.

2. This is designed to avert accidental erasures of live data and to ensure

that proper file is used.
a)
b)
c)
d)

File label.
Trailer label.
Sequence test.
Proof total.

3. Such total sales pesos for a batch of sales invoices.

a)
b)
c)
d)

Hash total.
Document count.
Monetary total.
Proof total.

4. It should be written into source program to alert the operator to

conditions that needs attention.
a)
b)
c)
d)

Console messages.
Transmittal record.
Exception listings.
Cross-footing test.

5. This should be logged so that the flow of data to be processed and

controlled.
a)
b)
c)
d)

Exception listing.
Cross-footing test.
Transmittal record.
Console messages.

6. ________ simply tallies of the number items included in a batch to be

processed.
a)
b)
c)
d)

Record count.
Exception listing.
Console messages.
Transmittal record.

7. _______ is program generated control totals and pre-determined control

that are printed out on labels at the end of a processing run for verification.
a)
b)
c)
d)

File labels.
Trailer labels.
Proof totals.
Sequence test.

8. This can be read visually, and attached to the exterior of container holding
file.
a)
b)
c)
d)

File label.
Internal label.
External label.
Trailer label.

9. The summation of data is not usually added.

a)
b)
c)
d)

Monetary total.
Hash total.
Document count.
Proof total.

10. Which of the following are label that is located at the first record at the
beginning of a file and are machine readable?
a)
b)
c)
d)

Header label.
External label.
File label.
Trailer label.

Output Control
1. These govern the accuracy and reasonableness of the output of data processing
and prevent authorized used of output.
a)
b)
c)
d)

Input control.
Output control.
Process control.
None of the above.

2. One output from the program should be from intermediate points to the
processing to allow tracing of final output to original source document.
a)
b)
c)
d)

Visual review.
Shied.
Follow up control.
Audit trail storage.

3. which of the following computer hardware elements is not associated with data
input?
a)
b)
c)
d)

Touch screen.
Printer.
Mouse.
Optical scanner.

4. A computer information system that allows individual users to develop and

execute application programs enter and process data and generate reports in a
decentralized report manner is called a/an?
a)
b)
c)
d)

Online system.
End user computing.
Batch processing system.
Networking.

5. A system analyst should have access to each of the following except.

a)
b)
c)
d)

Edit criteria.
Source code.
Password identification table.
Users procedures

6. Data processing activities may be classified in terms of 3 stages of process, input,

output, process. Which of the following activities is not normally associated with the
input stage?
a)
b)
c)
d)

Recording.
Batching.
Reporting.
Verifying.

7. The use of computer changes the processing storage and communication of

financial information. CIS environment may affect the following except the.
a) The accounting and internal control systems of the
entity.
b) The overall objectives and scope of an audit.
c) The auditors design and performances of test.
d) The specific procedure to obtain knowledge of the
entitys accounting and internal control system.
8. A collection of data that is shares and used by a number of different users for
different purpose is a.
a)
b)
c)
d)

Database.
Memory
File.
Record.

9. An auditor wishes to trace data through several application programs should

know what program use the data. The info could be found in a
a)
b)
c)
d)

Decision table.
Data dictionary/
Database schema
Data encryptor.

10. A computer information system that allows individual users to develop and
execute application programs enter and process data and generate reports in a
decentralized report manner is called a/an?
a)
b)
c)
d)

Online system.
End user computing.
Batch processing system.
Networking.

Part VI
Suggested Answers
Input Control
1. Answer: B
The letter-choice B is the correct answer because letter-choice A is the
visual review of source documents. The letter choice C is a meaningless
control total in itself other than for control and letter-choice D is the
program that checks input record for the missing data that is part of the
record.
2. Answer: A
Letter-choice A is correct. Letter-choice B is incorrect because this is the
program that compares data with pre-determined limits as a reasonable
test while the letter-choice C is when the source document has a
sequence and the program checks input in order to see if any items are
omitted. And the letter-choice D is the program that checks input record
for the missing data that is part of the record
3. Answer: D
Letter-choice D is correct answer because the letter-choice A is the data to
be included in each field of input. The letter-choice B is the example if its
not reasonable for a certain classes of employees to have very large gross
pay. The letter-choice C is also incorrect because this program compares
data with pre-determined limits as a reasonable test.
4. Answer: C
This is correct. Because the letter-choices A, B and D are incorrect, the
data is compared with the type of data to be included in each field of
input.
5. Answer: B
The letter-choice B is correct. The letter-choices A, C and D are incorrect.
The self-checking digit checks input by recomposing and comparing the

check digit, the sequence check is also incorrect. This program checks
input in order to see if any items are omitted.

Process Control
1. Answer: B
The letter-choice B is correct answer. The file label is designed to avert
accidental erasure of live data and to ensure that proper file is used.
2. Answer: A
The letter-choices B, C and D are incorrect. The letter choice A is the
correct answer.
3. Answer: C
Hash total is the total of invoice number in batch of sales invoice. The
document count simply tallies of the number items and the proof total is
use to detect whether data are post. That is why the letter-choice C is
correct.
4. Answer: A
A is the correct answer. The letter-choices B is incorrect; this should be
logged for each processing run showing the files used time consumed. The
letter-choices C and D are also incorrect.
5. Answer: C
This letter-choice C is correct because the letter-choices A, B and D are
incorrect. The exception listing is used to check when data are rejected for
processing.
6. Answer: A

The letter-choices B, D and C are incorrect; the letter choice A is the

correct answer.
7. Answer: B
The letter-choice B is correct answer. The file label is designed to avert
accidental erasure of live data and to ensure that proper file is used.
8. Answer: C
The letter-choice C is correct answer. The file label is designed to avert
accidental erasure of live data and to ensure that proper file is used. And
B and D are incorrect.
9. Answer: B
This letter-choice is used such as the total of all invoice number in a batch
of sales invoice.
10.Answer: A
This letter-choice is correct because the letter-choices B, C and D are
incorrect.
Output Controls
1. Answer: B
The output control is the result of the input and process control.
2. Answer: D
The letter-choices B, C and A are incorrect. The letter choice D is the
correct answer.
3. Answer: B
The printer is an output device that produces a hardcopy of computer
processing result.
4. Answer: B
In end user computing, management empowers individual users to
develop and execute application programs enter and process data.
5. Answer: C

Unauthorized changes to application program data files can be made by

the analyst if she/he has the access to password identification table.
6. Answer: C
Reporting is normally associated with the output stage. Output is the
result of computer processing.
7. Answer: B
A CIS environment does not affect the overall objective and scope of an
audit.
8. Answer: A
The standard defines database as a collection of data that is shared and
used by a number of user.
9. Answer: B
Software within the DBMS that keeps track of the location of the data in
the database is called data dictionary.
10.Answer: B
In end user computing, management empowers individual users to
develop and execute application programs enter and process data.