Chapter 9, Problem 3P

1)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(B)”

Explanation of Solution

Given scenario:

At Company H, clerk in the sales department will enter the individual order details into the computer after received the main from the customer regarding the order. After this, the customers will receive the acknowledgment for their order or else they will call to inquire about the order. It might have been entered into other customer orders. Here, the missing orders will be marked as “entered”

Determine the control plan for the given scenario:

Confirm input acceptance is the control plan that matches the given scenario, as the missing orders are always marked as entered.

2)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(G)”

Explanation of Solution

Given scenario:

The variety of documents from the various department will be sent to the data entry clerks at Company P. The unauthorized inputs are keyed in some cases.

Determine the control plan for the given scenario:

Electronic approvals help to protect from the unauthorized inputs.

3)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(D)”

Explanation of Solution

Given scenario:

At Bank D, the tellers are having difficulty in reconciling the cash drawers of the bank. At the end of the shift, the teller will take a list of transactions occurred in the shift and review the list to support each entry.

Determine the control plan for the given scenario:

Manual agreement of batch totals helps to review the list with better results

4)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(H)”

Explanation of Solution

Given scenario:

At Company C, data entry clerks will enter the batches of documents into the computer. They use networked PCs to enter the documents. Supervisor of Company C planned to implement a control, as errors have been identified in key numeric fields.

Determine the control plan for the given scenario:

The document design is the input to the computer with a fewer error. Hence, the errors found in the key numeric fields can be avoided.

5)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(F)”

Explanation of Solution

Given scenario:

At Company D, the clerks would prepare pre-numbered general ledger voucher documents. There are three division in the firm and clerks from each division would work on it. The prepared voucher will be sent to the data entry clerk of each office. It will be recorded in the computer and the controller of the firm recently found the non-recorded vouchers and the voucher that was recorded twice.

Determine the control plan for the given scenario:

Cumulative sequence checks help to record the vouchers in the company. As there will be cumulative check, no vouchers can be left unrecorded.

6)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(C)”

Explanation of Solution

Given scenario:

At Company E, purchasing clerks would prepare the purchase orders. The purchasing manager has found that the incorrect quantities have been sent in many purchasing orders.

Determine the control plan for the given scenario:

Programmed edit checks help to identify the errors in the input document, then the clerk will take corrective actions based on the identified errors. Hence, the incorrect quantities can be corrected with less time.

7)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(E)”

Explanation of Solution

Given scenario:

At Company D, the clerk has entered the dollar amount of the trade in the place where the number of shared sold should be entered. The incorrect trade has been transmitted to the computer in the stock exchange.

Determine the control plan for the given scenario:

Online prompting helps to avoid this kind of errors. Questioning users for the input help to save the time and it helps to ensure the efficient employment of resources.

8)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(K)”

Explanation of Solution

Given scenario:

At Company J, the clerks will open the mail that has the checks from the customer. Remittance advice with the check number, the amount paid, the amount owed, customer number, and invoice number will be prepared by the clerks and it will be entered into the computer. Accounts receivable manager has realized that the process is error-prone and slow.

Determine the control plan for the given scenario:

In order to capture and input a succeeding transaction, turnaround document will be printed by the computer. Quicker processing of data is possible while using the control plan of turnaround document.

9)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(I)”

Explanation of Solution

Given scenario:

The computer at Company R will eliminate the notices that have errors when the firm enters the shipping notices into the computer. The outcome is that the firm found many unrecorded notices.

Determine the control plan for the given scenario:

Procedures for rejected inputs helps to make sure that the notice eliminated from the computer are corrected and resubmitted.

10)

Summary Introduction

To match: The system failures with a control plan.

Answer to Problem 3P

Hence, the control plan matches the given scenario is “(L)”

Explanation of Solution

Given scenario:

Person J is a hacker who transferred the amount from Bank N to his bank account by accessing the computer of the bank.

Determine the control plan for the given scenario:

Digital signatures make sure that there is only authorized access to the computer.