D217 Accounting Information Systems - Set 3 - Part 2

Test your knowledge of technical writing concepts with these practice questions. Each question includes detailed explanations to help you understand the correct answers.

Question 21: What is an example of a preventive control in accounting systems?

A reconciliation report

A system-generated alert for unauthorized access

A security review after a breach

A post-transaction audit

Question 22: Which document shows gross pay, deductions, and net pay for employees?

Payroll register

Tax report

Depreciation ledger

Employee time card

Question 23: What is the primary risk posed by automating general ledger postings?

Incomplete tax records

Errors in transaction data without human review

Delays in data processing

Inaccurate time-keeping records

Question 24: What does a validity test ensure in transaction processing?

All transactions are complete

Data values conform to specified tolerances

Reports are generated correctly

Transactions are processed in real time

Question 25: What type of internal control involves verifying a users identity through passwords or biometrics?

Preventive control

Application control

Access control

Detective control

Question 26: In an audit, what does a redundancy test ensure?

Data is processed once without duplication

Data is consistent across departments

Data is retained for future audits

Data is accessible to all users

Question 27: What is a mnemonic code?

A code that uses numbers to represent alphabetical data

A code that uses letters to represent numbers

A code that conveys meaning through acronyms or abbreviations

A code that assigns sequential numbers to data entries

Question 28: What is the primary purpose of an archive file?

To update current transaction records

To store historical transaction data for future reference

To generate real-time reports

To manage system user access

Question 29: What is the role of the Better Business Bureau (BBb) in online commerce?

It verifies the security of transmitted data

It promotes ethical business practices through self-regulation

It monitors transactions for fraud

It manages financial statements for e-commerce companies

Question 30: What is a grandfather-father-son (GFS) backup system used for?

It is a backup system that stores copies of digital data in different locations

It provides a three-tier backup of master files

It ensures that deleted data can be retrieved

It monitors system performance

Question 31: What is the purpose of sequential codes in accounting?

To track the number of times data is accessed

To organize data by date or event order

To store transaction details alphabetically

To represent large datasets with minimal coding

Question 32: Which control type is most effective in stopping unauthorized data access before it occurs?

Detective control

Corrective control

Preventive control

Access control

Question 33: How does a database management system (DBMS) help manage data in an accounting information system?

It stores only historical transaction data

It provides controlled access to the database for authorized users

It automates all financial reports

It processes payroll checks

Question 34: Which document reflects changes in pay rates and payroll deductions for employees?

Payroll register

Personnel action form

General ledger

Tax report

Question 35: What is the function of indexed files in data management?

To sort data alphabetically

To allow quick access to data using predefined indexes

To store archive data

To ensure sequential data processing

Question 36: Which phase of the systems development life cycle (SDLc) involves assessing information needs and system specifications?

Implementation

Design

Analysis

Maintenance

Question 37: What type of anomaly involves duplicating information when a database is updated?

Update anomaly

Deletion anomaly

Redundancy anomaly

Insertion anomaly

Question 38: Which control mechanism is used to filter incoming and outgoing network traffic?

Sequential code

Firewall

Archive file

Validity test

Question 39: What is the role of substantive tests in auditing?

To monitor password strength

To determine if database contents accurately reflect organizational transactions

To update payroll information

To generate invoices for vendors

Question 40: What function does the International Computer Security Association (ICSa) serve for certified organizations?

It monitors tax compliance

It certifies firewalls against external threats

It verifies sales orders for e-commerce

It manages payroll processes

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