Due to an Unusual Program Error Which Had Never Happened

question 46

Multiple Choice

Due to an unusual program error which had never happened before, the accounts receivable updating run did not process three transactions.The error was not noted by the operator because he was busy working on another project.There were control totals for the file which were printed out.An examination of the printout would have disclosed the error.The best control procedure would be:

• A)An error message requiring operator response before processing continues
• B)Reconciliation of control total by control clerk
• C)Internal audit review of console log
• D)Label checking by next computer program

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Definitions:

Acid

A substance that can donate a hydrogen ion (H+) and usually has a sour taste.

Base

A substance that can accept hydrogen ions (protons) or more generally, donate a pair of valence electrons.

Saponification Reaction

A chemical reaction in which fats or oils react with an alkali to produce soap and glycerol.

Animal Fats

Natural esters derived from fatty acids and glycerol, commonly found in tissues of animals.