Accounting Information Systems: The Processes and Controls, 2nd Edition

END OF CHAPTER MATERIAL

CONCEPT CHECK

1. 1. Internal controls that apply overall to the IT system are called
   1. overall controls
   2. technology controls
   3. application controls
   4. general controls
2. 2. In entering client contact information in the computerized database of a telemarketing business, a clerk erroneously entered nonexistent area codes for a block of new clients. This error rendered the block of contacts useless to the company. Which of the following would most likely have led to discovery of this error at the time of entry into the company's computerized system?
   1. Limit check
   2. Validity check
   3. Sequence check
   4. Record count
3. 3. Which of the following is not a control intended to authenticate users?
   1. User log-in
   2. Security token
   3. Encryption
   4. Biometric devices
4. 4. Management of an Internet retail company is concerned about the possibility of computer data eavesdropping and wiretapping, and wants to maintain the confidentiality of its information as it is transmitted. The company should make use of
   1. data encryption
   2. redundant servers
   3. input controls
   4. password codes
5. 5. An IT governance committee has several responsibilities. Which of the following is least likely to be a responsibility of the IT governance committee?
   1. Develop and maintain the database and ensure adequate controls over the database.
   2. Develop, monitor, and review security policies.
   3. Oversee and prioritize changes to IT systems.