Tag: Topic 2

Which ONE of the following is NOT a General Control for Information Systems?

Select ONE answer:

1. Disaster recovery procedures
2. Procedures for resubmission of rejected data
3. Back-up copies of programs stored at an alternative safe location
4. Staff training in the use of new/revised programs

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 => Procedures for resubmission of rejected data are an application control.
3. Not correct
4. Not correct

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

The following is an example of a computer control which operates in the payroll system at Big Staffie Ltd.

For the example below, select the type of computer control which it illustrates.

• Manual checks to ensure that timesheets are authorised before details are processed

Select ONE answer:

1. Application
2. Specific
3. Non-Specific
4. General

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 => Manual checks are an application control.
2. Not correct
3. Not correct
4. Not correct

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

The following is an example of a computer control which operates in the payroll system at Big Staffie Ltd.

For the example below, select the type of computer control which it illustrates.

– Password protection limiting access to data 

Select ONE answer:

1. Specific
2. Non-Specific
3. General
4. Application

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 => Password protection constitutes a general control.
4. Not correct

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

The following is an example of an internal control that operates at Elm plc:

• The payables ledger clerk posts invoices to the payables ledger. The cash book clerk posts cash receipts to the payables ledger.

For the example above, select the type of control activity which it illustrates.

Select ONE answer:

1. Information processing
2. Segregation of duties
3. Performance review
4. Performance review

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 => Having separate clerks recording purchase invoices and posting cash payments in the payables ledger reduces the risk of fraud and error (is therefore a segregation of duties control).
3. Not correct
4. Not correct

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

The following is an example of an internal control that operates at Elm plc:

• The financial controller reconciles the payables ledger to the payables ledger control account every month.

For the example above, select the type of control activity which it illustrates.

Select ONE answer:

1. Information processing
2. Performance review
3. Segregation of duties
4. Performance review

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 => Reconciliations are information processing as they are undertaken to check the completeness and accuracy of information.
2. Not correct
3. Not correct
4. Not correct

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