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Which of the following is a control to compensate for a
programmer having access to accounts payable production data?
A. Processing controls such as range checks and logic edits
B. Reviewing accounts payable output reports by data entry
C. Reviewing system-produced reports for checks (cheques)
over a stated amount
D. Having the accounts payable supervisor match all checks
(cheques) to approved invoices
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Answer: D
To ensure that the programmer could not have a check
(cheque) generated, it would be necessary for someone to
confirm all of the checks (cheques) generated by the system.
Range and logic checks could easily be bypassed by a
programmer since they are privy to the controls that have
been built into the system. The review of the accounts
payable reports by data entry would only identify changes
that might have been made to the data input. It would not
identify information that might have been changed on the
master files. Reviewing reports for checks (cheques) over a
certain amount would not allow for the identification of any
unauthorized low value checks (cheques) or catch alterations
to the actual checks (cheques) themselves.
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Sales orders are automatically numbered sequentially at each of a retailer's multiple outlets. Small orders are processed directly at the outlets, with large orders sent to a central production facility. The MOST appropriate control to ensure that all orders transmitted to production are received and processed would be to: A. send and reconcile transaction counts and totals. B. have data transmitted back to the local site for comparison. C. compare data communications protocols with parity checking. D. track and account for the numerical sequence of sales orders at the production facility.
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