Tag: Topic 18

The information system employed by Ted The Bear plc automatically maintains a log of user activity.

This log contains details of identity, log-on and log-off times and details of processing carried out or access attempts made by Ted’s employees who are users of the system.

All transactions are tagged to identify the person responsible for that processing task.

The log-on details of the user determine processing privileges within the information system.

Which ONE of the following control objectives should this system effectively address?

Select ONE answer:

1. Correction
2. Accuracy
3. Deterrence
4. Completeness

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 3

1. Not correct
2. Not correct
3. Correct == > Because any transaction can be traced to the perpetrator (user) trying to access the information system, the log will aid detection or deterrence. The log can do little about correction, completeness or accuracy of what the user enters into the information system.
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.

The information system employed by Ted The Bear plc automatically maintains a log of user activity.

This log contains details of identity, log-on and log-off times and details of processing carried out or access attempts made by Ted’s employees who are users of the system.

All transactions are tagged to identify the person responsible for that processing task.

The log-on details of the user determine processing privileges within the information system.

Which ONE of the following control objectives should this system effectively address?

Select ONE answer:

1. Correction
2. Detection
3. Accuracy
4. Completeness

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 2

1. Not correct
2. Correct == > Because any transaction can be traced to the perpetrator (user) trying to access the information system, the log will aid detection or deterrence. The log can do little about correction, completeness or accuracy of what the user enters into the information system.
3. Not correct
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.

The information system employed by Ted The Bear plc automatically maintains a log of user activity.

This log contains details of identity, log-on and log-off times and details of processing carried out or access attempts made by Ted’s employees who are users of the system.

All transactions are tagged to identify the person responsible for that processing task.

The log-on details of the user determine processing privileges within the information system.

Which ONE of the following control objectives should this system effectively address?

Select ONE answer:

1. Prevention
2. Correction
3. Accuracy
4. Completeness

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

1. Correct == > The log should help to prevent unauthorised processing as processing privileges of the users are defined by the log-in details they provide. The log can do little about correction, completeness or accuracy of what the user enters into the information system.
2. Not correct
3. Not correct
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.

Alex who is the information systems manager of Lucy plc is very keen that all data on the company’s databases are the same as their sources and have not been accidentally or deliberately altered, destroyed or disclosed.

Alex’s concern, is therefore with?

Select ONE answer:

1. Data accuracy
2. Data integrity
3. Data authenticity
4. Data completeness

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 2

1. Not correct
2. Correct == > Alex’s comments are simply a common definition of the quality of data integrity. It is achieved by preventing accidental or deliberate but unauthorised insertion, modification or destruction of data in the database.
3. Not correct
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.

Alex who is the information systems manager of Jessop Ltd is keen that all data input into the company’s databases should be complete and accurate.

As part of his information management role, he uses control totals.

Using control totals should help to deliver what type of comfort to Alex?

Select ONE answer:

1. Completeness only
2. Accuracy only
3. Both accuracy and completeness
4. Neither accuracy nor completeness

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 3

1. Not correct
2. Not correct
3. Correct == > A pre-established control total will reconcile if data is subsequently entered inaccurately, or not all data is entered. The control total, therefore, addresses both completeness and accuracy.
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.