D217 Accounting Information Systems - Set 5 - Part 3

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

Question 41: Which internal control helps prevent unauthorized access to accounting data?

Independent verification

Physical controls

Segregation of duties

Access control

Question 42: What is the purpose of detective controls?

To prevent errors from occurring

To fix errors after they have been detected

To identify errors that elude preventive controls

To limit access to financial systems

Question 43: What file structure allows for random access to data?

Sequential file

Archive file

Random file

Inverted file

Question 44: What is the main purpose of an independent verification control?

To assign tasks to multiple employees

To ensure that transactions are properly authorized

To detect errors after they occur

To ensure that recorded transactions match physical records

Question 45: Which of the following describes the internal view of a database?

The view that the end user sees

The physical arrangement of records in the database

The conceptual organization of data

The security rules applied to access control

Question 46: What system maintains detailed records of sales, purchases, and other business transactions?

Financial reporting system

General ledger system

Transaction processing system

Payroll system

Question 47: What is the primary purpose of the audit trail in digital accounting systems?

To reconcile customer payments

To trace the path of a transaction through the system

To summarize financial data for reporting

To ensure compliance with tax regulations

Question 48: Which type of control ensures that no module of an operating system can destroy or corrupt another module?

Independent verification control

Access control

Segregation of duties

Operating system integrity control

Question 49: Which file type is used to store permanent data such as customer account balances?

Transaction file

Master file

Reference file

Archive file

Question 50: Which document reconciles purchase orders, receiving reports, and supplier invoices in the accounts payable process?

General ledger

Purchase requisition

Three-way match

Payroll register

Congratulations! You have completed all 5 question sets. Good job!

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