The Organization Chart for Renata Corporation Includes a Controller and an Information

question 72

Multiple Choice

The organization chart for Renata Corporation includes a controller and an information processing manager,both of whom report to the vice president of finance.Which of the following would be a control weakness?

• A)Assigning the programming and operating of the computer system to an independent control group which reports to the controller
• B)Providing for maintenance of input data controls by an independent control group which reports to the controller
• C)Periodically rotating assignment of application processing among machine operators,who all report to the information processing manager
• D)Providing for review and distribution of system-generated reports by an independent control group which reports to the controller

---

Definitions:

Direct Circular References

An error condition in formulas where two or more elements reference each other in a loop, causing a calculation problem.

Indirect Circular References

In spreadsheets, a situation where a formula refers back to its own cell directly or through a chain of references, potentially causing errors.

Worksheet Formulas

Predetermined calculations in spreadsheet software such as Excel, which manipulate data and display results based on input values.

Format Cells

The process of changing the appearance or data type of cells in a spreadsheet.