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    The document discusses risks and controls related to online computer systems and database systems. It notes that the risk of fraud or error may be reduced if online data entry is done near the point of transaction origination and errors are immediately corrected. However, risk may increase if workstations are located throughout the entity and provide opportunities for unauthorized access or modification of transactions. Effective database administration includes defining structure, maintaining integrity and security, and coordinating computer operations related to the database. General CIS controls generally have a greater influence than application controls on database systems due to data sharing.

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    The document discusses risks and controls related to online computer systems and database systems. It notes that the risk of fraud or error may be reduced if online data entry is done near the point of transaction origination and errors are immediately corrected. However, risk may increase if workstations are located throughout the entity and provide opportunities for unauthorized access or modification of transactions. Effective database administration includes defining structure, maintaining integrity and security, and coordinating computer operations related to the database. General CIS controls generally have a greater influence than application controls on database systems due to data sharing.

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    The document discusses risks and controls related to online computer systems and database systems. It notes that the risk of fraud or error may be reduced if online data entry is done near the point of transaction origination and errors are immediately corrected. However, risk may increase if workstations are located throughout the entity and provide opportunities for unauthorized access or modification of transactions. Effective database administration includes defining structure, maintaining integrity and security, and coordinating computer operations related to the database. General CIS controls generally have a greater influence than application controls on database systems due to data sharing.

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    Page 5 of 15

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    The document discusses risks and controls related to online computer systems and database systems. It notes that the risk of fraud or error may be reduced if online data entry is done near the point of transaction origination and errors are immediately corrected. However, risk may increase if workstations are located throughout the entity and provide opportunities for unauthorized access or modification of transactions. Effective database administration includes defining structure, maintaining integrity and security, and coordinating computer operations related to the database. General CIS controls generally have a greater influence than application controls on database systems due to data sharing.

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    40. Risk of fraud or error in on-line systems may be reduced in the following circumstances, except
    a. If on-line data entry is performed at or near the point where transactions originate, there is
    less risk that the transactions will not be recorded.
    b. If invalid transactions are corrected and re-entered immediately, there is less risk that such
    transactions will not be corrected and re-submitted on a timely basis.
    c. If data entry is performed on-line by individuals who understand the nature of the
    transactions involved, the data entry process may be less prone to errors than when it is
    performed by individuals unfamiliar with the nature of the transactions.
    d. On-line access to data and programs through telecommunications may provide greater
    opportunity for access to data and programs by unauthorized persons.
    41. Risk of fraud or error in on-line computer systems may be increased for the following reasons,
    except
    a. If workstations are located throughout the entity, the opportunity for unauthorized use of a
    workstation and the entry of unauthorized transactions may increase.
    b. Workstations may provide the opportunity for unauthorized uses such as modification of
    previously entered transactions or balances.
    c. If on-line processing is interrupted for any reason, for example, due to faulty
    telecommunications, there may be a greater chance that transactions or files may be lost
    and that the recovery may not be accurate and complete.
    d. If transactions are processed immediately on-line, there is less risk that they will be
    processed in the wrong accounting period.
    42. The following matters are of particular importance to the auditor in an on-line computer system,
    except
    a. Authorization, completeness and accuracy of on-line transactions.
    b. Integrity of records and processing, due to on-line access to the system by many users and
    programmers.
    c. Changes in the performance of audit procedures including the use of CAAT's.
    d. Cost-benefit ratio of installing on-line computer system.

    PAPS 1003 – CIS Environments – Database Systems


    43. A collection of data that is shared and used by a number of different users for different
    purposes.
    a. Database b. Information file c. Master file d. Transaction file
    44. Which of the following is least likely a characteristic of a database system?
    a. Individual applications share the data in the database for different purposes.
    b. Separate data files are maintained for each application and similar data used by several
    applications may be repeated on several different files.
    c. A software facility is required to keep track of the location of the data in the database.
    d. Coordination is usually performed by a group of individuals whose responsibility is typically
    referred to as "database administration."
    45. Database administration tasks typically include
    I. Defining the database structure.
    II. Maintaining data integrity, security and completeness.
    III. Coordinating computer operations related to the database.
    IV. Monitoring system performance.
    V. Providing administrative support.
    a. All of the above b. All except I c. II and V only d. II, III and V only
    46. Due to data sharing, data independence and other characteristics of database systems
    a. General CIS controls normally have a greater influence than CIS application controls on
    database systems.
    b. CIS application controls normally have a greater influence than general CIS controls on
    database systems.
    c. General CIS controls normally have an equal influence with CIS application controls on
    database systems.
    d. CIS application controls normally have no influence on database systems.
    47. Which statement is incorrect regarding the general CIS controls of particular importance in a
    database environment?
    a. Since data are shared by many users, control may be enhanced when a standard approach
    is used for developing each new application program and for application program
    modification.

    AT-030507

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