Application controls on data input include which one of the following?
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1 .Which one of the following contains business risks that may impact on the production of financial statements?
A Rapid growth and changes in the regulatory environment B New products and experienced personnel C Corporate restructuring and outsourcing D Increase in transactions and established information systems
2 .An accounting system consists of_____ , _____and ____ to enable ____ , ___ . and____ of the records and information necessary to satisfy reporting objectives. Which words, in correct order, correctly complete this sentence?
A infrastructure, processes, data; initiation, material, reporting B software, data, information; reporting, accountability, audit C physical environment, computer systems, people; recording, reporting, accountability D hardware, procedures, controls; translate, initiate, transfer
3 .Which one of the following correctly categorises authorisation, segregation of duties and passwords?
A Corrective controls B Detective controls C Preventative controls
4 .When an employee is leaving her workplace, she is responsible for turning on the alarm system for the whole office. Which one of the following categories does this control belong to?
A Reliance B Unauthorised access C Segregation of duties D Physical control
5 .Application controls typically operate at a business level. They can be____ or____ in nature and are designed to ensure the______ of the accounting records and information. Which words, in correct order, correctly complete this sentence?
A integrative, detective, objectivity B preventive, detective, integrity C preventive, detective, initiative D detective, manipulated, integrity
7 .Which of the following contains the most examples of risks to data?
A Hardware and software error, human error, deliberate actions B Hardware and software error, human error, regular testing C Deliberate actions, unintended actions, “pull the plug”, authorised access D Human error, deliberate actions, unintended actions, regular maintenance
8 .Misappropriation of assets is ________ .Which word, in correct order, correctly completes this sentence?
A fraud B error C misinterpretation
9 .In a business context, what are the two basic forms of fraud?
A Fraudulent reporting and misappropriation of assets B Theft of cash and theft of inventory C Misuse of assets and theft of cash D Misstatements of disclosures and deliberate misapplication of accounting principles
10 .Which of the following is a “skimming” fraud?
A Diversion of major customers B Window dressing C Unusual discounts D Small amounts are diverted from a large number of transactions
