CA Information Systems 2

Question 1

Which control ensures that data entered into an accounting system falls within a predefined acceptable range?

Accepted Answer

Range check

Answer

A range check validates that entered data values fall between a specified minimum and maximum to prevent out-of-bounds entries.

Question 2

In a relational database, a foreign key is used to:

Accepted Answer

Establish a link between two tables

Answer

A foreign key references the primary key of another table, enforcing referential integrity between related tables.

Question 3

Which disaster recovery strategy involves maintaining a fully operational duplicate site ready to take over immediately?

Accepted Answer

Hot site

Answer

A hot site is a fully equipped and operational backup facility that can assume production workloads immediately after a failure.

Question 4

The primary purpose of an IT general control (ITGC) review is to:

Accepted Answer

Assess controls over the IT environment that support application controls

Answer

ITGCs encompass controls over change management, access, and operations that provide the foundation for application-level controls.

Question 5

A hash total used as a batch control is best described as:

Accepted Answer

A meaningless arithmetic total of a non-dollar field used for error detection

Answer

A hash total is the sum of a field (such as account numbers) that has no inherent meaning but detects missing, added, or altered records.

(CA) Certified Accountant Practice Test