Deck 10: Processing Integrity and Availability Controls
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ملء الشاشة (f)
Deck 10: Processing Integrity and Availability Controls
1
If invoices are processed in groups of fifty,which fields from the document shown below would not be used to create a hash control total?

A)Amount.
B)Item Number.
C)Quantity Ordered.
D)Sales Order number.

A)Amount.
B)Item Number.
C)Quantity Ordered.
D)Sales Order number.
A
2
The best example of an effective payroll transaction file record count would most likely be
A)sum of net pay.
B)total number of employees.
C)sum of FICA.
D)total of employees' social security numbers.
A)sum of net pay.
B)total number of employees.
C)sum of FICA.
D)total of employees' social security numbers.
B
3
The total overtime hours is 806.Which data entry control would best prevent similar data entry errors in the future?
A)Sequence check.
B)Validity check.
C)Check digit.
D)Reasonableness test.
Reasonableness test.
4
The best example of an effective payroll transaction file financial total would most likely be
A)sum of net pay.
B)total number of employees.
C)sum of hours worked.
D)total of employees' social security numbers.
A)sum of net pay.
B)total number of employees.
C)sum of hours worked.
D)total of employees' social security numbers.
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5
Cancellation and storage of documents is one example of a(n)
A)output control.
B)processing control.
C)input control.
D)data entry control.
A)output control.
B)processing control.
C)input control.
D)data entry control.
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6
The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is
A)a validity check.
B)an authorization check.
C)a check digit.
D)closed-loop verification.
A)a validity check.
B)an authorization check.
C)a check digit.
D)closed-loop verification.
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7
________ is a data entry input control that requests each input data item and waits for an acceptable response,ensures that all necessary data are entered.
A)Prompting
B)Duplicate data check
C)Closed-loop verification
D)Check digit verification
A)Prompting
B)Duplicate data check
C)Closed-loop verification
D)Check digit verification
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8
All of the following controls for online entry of a sales order would be useful except
A)check digit verification on the dollar amount of the order.
B)validity check on the inventory item numbers.
C)field check on the customer ID and dollar amount of the order.
D)concurrent update control.
A)check digit verification on the dollar amount of the order.
B)validity check on the inventory item numbers.
C)field check on the customer ID and dollar amount of the order.
D)concurrent update control.
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9
Following is the result of batch control totals on employee Social Security numbers in a payroll processing transaction:
The difference in the control totals is 720,000.Which data entry control would best prevent similar data entry errors in the future?
A)Batch check.
B)Validity check.
C)Check digit.
D)Sequence check.
The difference in the control totals is 720,000.Which data entry control would best prevent similar data entry errors in the future?
A)Batch check.
B)Validity check.
C)Check digit.
D)Sequence check.
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10
The inventory tracking system shows that 12 laptop were on hand before a customer brings two laptops to the register for purchase.The cashier accidentally enters the quantity sold as 20 instead of 2.Which data entry control would most effectively prevent this error?
A)Limit check.
B)Sign check.
C)Field check.
D)Validity check.
A)Limit check.
B)Sign check.
C)Field check.
D)Validity check.
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11
A customer forget to include her account number on her check,and the accounts receivable clerk credited her payment to a different customer with the same last name.Which control could have been used to most effectively to prevent this error?
A)Closed-loop verification.
B)Duplicate values check.
C)Reasonableness test.
D)Reconciliation of a batch control total.
A)Closed-loop verification.
B)Duplicate values check.
C)Reasonableness test.
D)Reconciliation of a batch control total.
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12
________ is a data entry input control that involves summing the first four digits of a customer number to calculate the value of the fifth digit,then comparing the calculated number to the number entered during data entry.
A)Validity check
B)Duplicate data check
C)Closed-loop verification
D)Check digit verification
A)Validity check
B)Duplicate data check
C)Closed-loop verification
D)Check digit verification
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13
Sequentially prenumbered forms are an example of a(n)
A)data entry control.
B)data transmission control.
C)processing control.
D)input control.
A)data entry control.
B)data transmission control.
C)processing control.
D)input control.
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14
________ is a data entry input control that involves checking the accuracy of input data by using it to retrieve and display other related information.
A)Validity check
B)Duplicate data check
C)Closed-loop verification
D)Check digit verification
A)Validity check
B)Duplicate data check
C)Closed-loop verification
D)Check digit verification
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15
A payroll clerk accidentally entered an employee's hours worked for the week as 380 instead of 38.The data entry control that would best prevent this error would be
A)a limit check.
B)a check digit.
C)batch total reconciliation.
D)a field check.
A)a limit check.
B)a check digit.
C)batch total reconciliation.
D)a field check.
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16
Error logs and review are an example of
A)data entry controls.
B)data transmission controls.
C)output controls.
D)processing controls.
A)data entry controls.
B)data transmission controls.
C)output controls.
D)processing controls.
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17
Which of the following data entry controls would not be useful if you are recording the checkout of library books by members?
A)Sequence check.
B)Prompting.
C)Validity check.
D)Concurrent update control.
A)Sequence check.
B)Prompting.
C)Validity check.
D)Concurrent update control.
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18
Turnaround documents are an example of a(n)
A)data entry control.
B)output control.
C)processing control.
D)input control.
A)data entry control.
B)output control.
C)processing control.
D)input control.
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19
Form design is one example of a(n)
A)output control.
B)processing control.
C)input control.
D)data entry control.
A)output control.
B)processing control.
C)input control.
D)data entry control.
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20
The best example of an effective payroll transaction file hash total would most likely be
A)sum of net pay.
B)total number of employees.
C)sum of hours worked.
D)total of employees' social security numbers.
A)sum of net pay.
B)total number of employees.
C)sum of hours worked.
D)total of employees' social security numbers.
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21
Data matching is an example of a(n)
A)data entry control.
B)data transmission control.
C)processing control.
D)input control.
A)data entry control.
B)data transmission control.
C)processing control.
D)input control.
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22
________ tests a numerical amount to ensure that it does not exceed a predetermined value nor fall below another predetermined value.
A)Completeness check
B)Field check
C)Limit check
D)Range check
A)Completeness check
B)Field check
C)Limit check
D)Range check
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23
A ________ ensures input data will fit into the assigned field.
A)limit check
B)size check
C)range check
D)field check
A)limit check
B)size check
C)range check
D)field check
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24
A ________ determines the correctness of the logical relationship between two data items.
A)range check
B)reasonableness test
C)sign check
D)size check
A)range check
B)reasonableness test
C)sign check
D)size check
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25
A ________ determines whether the input data are of the proper type.
A)limit check
B)size check
C)range check
D)field check
A)limit check
B)size check
C)range check
D)field check
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26
A completeness check is an example of a(n)
A)data transmission control.
B)output control.
C)processing control.
D)input control.
A)data transmission control.
B)output control.
C)processing control.
D)input control.
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27
The batch processing data entry control that sums the number of items in a batch is called
A)financial total.
B)hash total.
C)record count.
D)sequence check.
A)financial total.
B)hash total.
C)record count.
D)sequence check.
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28
When the staff accountant enters a correct customer number,the data entry screen displays the customer name and address.This is an example of
A)prompting.
B)preformatting.
C)closed-loop verification.
D)error checking.
A)prompting.
B)preformatting.
C)closed-loop verification.
D)error checking.
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29
A ________ tests a numerical amount to ensure that it does not exceed a predetermined value.
A)completeness check
B)limit check
C)range check
D)sign check
A)completeness check
B)limit check
C)range check
D)sign check
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30
Reconciliation procedures is an example of
A)a data entry control.
B)a data transmission control.
C)an output control.
D)a processing control.
A)a data entry control.
B)a data transmission control.
C)an output control.
D)a processing control.
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31
A ________ determines if all required data items have been entered.
A)completeness check
B)field check
C)limit check
D)range check
A)completeness check
B)field check
C)limit check
D)range check
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32
A ________ is a data entry control that compares the ID number in transaction data to a master file to verify that the ID number exists.
A)reasonableness test
B)user review
C)data matching
D)validity check
A)reasonableness test
B)user review
C)data matching
D)validity check
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33
The batch processing data entry control that sums a field that contains dollar values is called
A)record count.
B)financial total.
C)hash total.
D)sequence check.
A)record count.
B)financial total.
C)hash total.
D)sequence check.
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34
Checksums is an example of a(n)
A)data entry control.
B)data transmission control.
C)output control.
D)processing control.
A)data entry control.
B)data transmission control.
C)output control.
D)processing control.
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35
Cancellation and storage of documents means
A)documents are defaced and stored.
B)documents are defaced before being shredded.
C)cancellation data are copied from documents before they are stored.
D)data are copied from a document and stored before it is being shredded.
A)documents are defaced and stored.
B)documents are defaced before being shredded.
C)cancellation data are copied from documents before they are stored.
D)data are copied from a document and stored before it is being shredded.
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36
The batch processing data entry control that sums a non-financial numeric field is called
A)record count.
B)financial total.
C)hash total.
D)sequence check.
A)record count.
B)financial total.
C)hash total.
D)sequence check.
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37
A ________ determines the correctness of the logical relationship between two data items.
A)field check
B)alpha-numeric check
C)range check
D)reasonableness test
A)field check
B)alpha-numeric check
C)range check
D)reasonableness test
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38
A validity check is an example of
A)a data entry control.
B)an output control.
C)a data transmission control.
D)an input control.
A)a data entry control.
B)an output control.
C)a data transmission control.
D)an input control.
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39
A ________ control ensures that the correct and most current files are being updated.
A)cross-footing balance test
B)data matching
C)file labels
D)write-protect mechanism
A)cross-footing balance test
B)data matching
C)file labels
D)write-protect mechanism
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40
A hash total is an example of which control below?
A)Data entry control.
B)Data transmission control.
C)Processing control.
D)Output control.
A)Data entry control.
B)Data transmission control.
C)Processing control.
D)Output control.
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41
A facility that is pre-wired for necessary telecommunications and computer equipment,but doesn't have equipment installed,is known as a
A)cold site.
B)hot site.
C)remote site.
D)subsidiary location.
A)cold site.
B)hot site.
C)remote site.
D)subsidiary location.
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42
What is the most effective way to ensure information system availability?
A)High bandwidth.
B)Maintain a hot site.
C)Maintain a cold site.
D)Frequent backups.
A)High bandwidth.
B)Maintain a hot site.
C)Maintain a cold site.
D)Frequent backups.
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43
Which of the following is not a risk associated with the data input process?
A)Data is invalid.
B)Data is incomplete.
C)Data is inaccurate.
D)Data is corrupted.
A)Data is invalid.
B)Data is incomplete.
C)Data is inaccurate.
D)Data is corrupted.
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44
A facility that contains all the computing equipment the organization needs to perform its essential business activities is known as a
A)cold site.
B)hot site.
C)remote site.
D)subsidiary location.
A)cold site.
B)hot site.
C)remote site.
D)subsidiary location.
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45
Prompting is a control that helps ensure
A)transaction data are not lost.
B)transactions data are accurate.
C)transactions data are complete.
D)transaction data are valid.
A)transaction data are not lost.
B)transactions data are accurate.
C)transactions data are complete.
D)transaction data are valid.
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46
Modest Expectations Investment Services (MEIS)allows customers to manage their investments over the Internet.If customers attempt to spend more money than they have in their account,an error message is displayed.This is an example of a
A)reasonableness test.
B)field check.
C)validity check.
D)limit check.
A)reasonableness test.
B)field check.
C)validity check.
D)limit check.
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47
The control that verifies accuracy by comparing two alternative ways of calculating the same total is called
A)concurrent update controls.
B)cross-footing balance test.
C)data conversion controls.
D)recalculation of batch totals.
A)concurrent update controls.
B)cross-footing balance test.
C)data conversion controls.
D)recalculation of batch totals.
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48
The control that protects records from errors that occur when two or more users attempt to update the same record simultaneously is called
A)concurrent update controls.
B)cross-footing balance test.
C)data conversion controls.
D)recalculation of batch totals.
A)concurrent update controls.
B)cross-footing balance test.
C)data conversion controls.
D)recalculation of batch totals.
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49
Which of the following is an example of a turnaround document?
A)A receipt a customer must use to return the goods purchased.
B)A telephone bill the customer must return with payment.
C)A paycheck stub that must be used in the employee's tax return.
D)A customer loyalty card used every time a customer purchases goods or services.
A)A receipt a customer must use to return the goods purchased.
B)A telephone bill the customer must return with payment.
C)A paycheck stub that must be used in the employee's tax return.
D)A customer loyalty card used every time a customer purchases goods or services.
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50
When opening an Excel file,Sonja received a message saying that the file is locked for editing.This is happening because
A)the file is corrupted due to a computer virus.
B)Sonja opened the file as read-only.
C)concurrent update controls have locked the file.
D)there is no problem.Sonja is editing the file,so it is locked.
A)the file is corrupted due to a computer virus.
B)Sonja opened the file as read-only.
C)concurrent update controls have locked the file.
D)there is no problem.Sonja is editing the file,so it is locked.
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51
Which of the following is not an objective of a disaster recovery plan?
A)Minimize the extent of the disruption,damage or loss.
B)Establish a permanent alternative means of processing information.
C)Resume normal operations as soon as possible.
D)Train employees for emergency operations.
A)Minimize the extent of the disruption,damage or loss.
B)Establish a permanent alternative means of processing information.
C)Resume normal operations as soon as possible.
D)Train employees for emergency operations.
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52
Modest Expectations Investment Services (MEIS)allows customers to manage their investments over the Internet.If customers attempt to sell more shares of a stock than they have in their account,an error message is displayed.This is an example of a
A)reasonableness test.
B)field check.
C)validity check.
D)limit check.
A)reasonableness test.
B)field check.
C)validity check.
D)limit check.
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53
Which of the following statements is true with regards to system availability?
A)Human error does not threaten system availability.
B)Threats to system availability can be completely eliminated.
C)Proper controls can maximize the risk of threats causing significant system downtime.
D)Threats to system availability include hardware and software failures as well as natural and man-made disasters.
A)Human error does not threaten system availability.
B)Threats to system availability can be completely eliminated.
C)Proper controls can maximize the risk of threats causing significant system downtime.
D)Threats to system availability include hardware and software failures as well as natural and man-made disasters.
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54
Which of the following is an important control to prevent buffet overflow vulnerabilities?
A)Limit check.
B)Size check.
C)Range check.
D)Field check.
A)Limit check.
B)Size check.
C)Range check.
D)Field check.
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55
Discuss ways that can help ensure the processing integrity of electronic voting.
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56
A computer operator accidentally used the wrong master file when updating a transaction file.As a result,the master file data is now unreadable.Which control could best have prevented this from happening?
A)Header record.
B)Validity check.
C)Trailer record.
D)Parity check.
A)Header record.
B)Validity check.
C)Trailer record.
D)Parity check.
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57
What control are zero balance tests an example of?
A)Data entry controls.
B)Output controls.
C)Processing controls.
D)Source data controls.
A)Data entry controls.
B)Output controls.
C)Processing controls.
D)Source data controls.
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58
A ________ control entails verifying that the proper number of bits are set to the value 1 in each character received.
A)echo check
B)field check
C)parity check
D)trailer record
A)echo check
B)field check
C)parity check
D)trailer record
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59
The Spontaneous Combustion Rocket Shoppe in downtown Fargo,North Dakota,generates three quarters of its revenue from orders taken over the Internet.The revenue clearing account is debited by the total of cash and credit receipts and credited by the total of storefront and Internet sales.This is an example of a
A)data integrity test.
B)zero-balance test.
C)trial balance audit.
D)cross-footing balance test.
A)data integrity test.
B)zero-balance test.
C)trial balance audit.
D)cross-footing balance test.
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60
A disaster recovery plan typically does not include
A)scheduled electronic vaulting of files.
B)backup computer and telecommunication facilities.
C)a system upgrade due to operating system software changes.
D)uninterruptible power systems installed for key system components.
A)scheduled electronic vaulting of files.
B)backup computer and telecommunication facilities.
C)a system upgrade due to operating system software changes.
D)uninterruptible power systems installed for key system components.
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61
Discuss how cloud computing could both positively and negatively affect system availability.
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62
A copy of a database,master file,or software that will be retained indefinitely as a historical record is known as a(n)
A)archive.
B)cloud computing.
C)differential backup.
D)incremental backup.
A)archive.
B)cloud computing.
C)differential backup.
D)incremental backup.
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63
________ involves copying only the data items that have changed since the last partial backup.
A)Archive
B)Cloud computing
C)Differential backup
D)Incremental backup
A)Archive
B)Cloud computing
C)Differential backup
D)Incremental backup
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64
________ enables a system to continue functioning in the event that a particular component fails.
A)An incremental backup procedure
B)Fault tolerance
C)Preventive maintenance
D)A concurrent update control
A)An incremental backup procedure
B)Fault tolerance
C)Preventive maintenance
D)A concurrent update control
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65
When a computer system's files are automatically duplicated on a second data storage system as they are changed,the process is referred to as
A)real-time mirroring.
B)batch updating.
C)consistency control.
D)double-secure storage.
A)real-time mirroring.
B)batch updating.
C)consistency control.
D)double-secure storage.
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66
The maximum acceptable down time after a computer system failure is determined by a company's
A)recovery time objective.
B)recovery point objective.
C)recovery objective.
D)maximum time recovery objective.
A)recovery time objective.
B)recovery point objective.
C)recovery objective.
D)maximum time recovery objective.
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67
Define and contrast a recovery point objective and a recovery time objective.Provide a numeric example.
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68
The accounting department at Aglaya Telecom records an average of 8,000 transactions per hour.A cost-benefit analysis leads management to conclude that the maximum acceptable amount of data loss is 32,000 transactions.If the firm's recovery time objective is 240 minutes,then the worst case recovery time objective is
A)4 hours.
B)8 hours.
C)16 hours.
D)24 hours.
A)4 hours.
B)8 hours.
C)16 hours.
D)24 hours.
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69
Identify the statement below which is true.
A)Cloud computing is a control technique for system availability.
B)Cloud computing eliminates the need for backup of applications and data.
C)Cloud computing eliminates the need for companies to own their own software and servers.
D)Cloud computing refers to the practice of storing application files and backup data on satellites "in the clouds."
A)Cloud computing is a control technique for system availability.
B)Cloud computing eliminates the need for backup of applications and data.
C)Cloud computing eliminates the need for companies to own their own software and servers.
D)Cloud computing refers to the practice of storing application files and backup data on satellites "in the clouds."
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70
The accounting department at Aglaya Telecom records an average of 5,000 transactions per hour and have a recovery time objective of 120 minutes.Aglaya recently suffered a hardware malfunction and it took the company 20 hours to recover their lost data.How many transactions did Aglaya recover?
A)20,000 transactions.
B)30,000 transactions.
C)40,000 transactions.
D)50,000 transactions.
A)20,000 transactions.
B)30,000 transactions.
C)40,000 transactions.
D)50,000 transactions.
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71
What is the primary objective of ensuring systems and information are available for use whenever needed?
A)To minimize system downtime.
B)To minimize system expense.
C)To maximize system processing speed.
D)To maximize sales.
A)To minimize system downtime.
B)To minimize system expense.
C)To maximize system processing speed.
D)To maximize sales.
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72
The accounting department at Aglaya Telecom records an average of 8,000 transactions per hour and have a recovery time objective of 240 minutes.Aglaya recently suffered a hardware malfunction and it took the company 16 hours to recover their lost data.How many transactions did Aglaya recover?
A)52,000 transactions.
B)5,200 transactions.
C)32,000 transactions.
D)3,200 transactions.
A)52,000 transactions.
B)5,200 transactions.
C)32,000 transactions.
D)3,200 transactions.
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73
The maximum amount of time between backups is determined by a company's
A)recovery time objective.
B)recovery point objective.
C)recovery objective.
D)maximum time recovery objective.
A)recovery time objective.
B)recovery point objective.
C)recovery objective.
D)maximum time recovery objective.
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74
It is impossible to eliminate the risk of downtime.
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75
While this type of backup process takes longer than the alternative,restoration is easier and faster.
A)archive
B)cloud computing
C)differential backup
D)incremental backup
A)archive
B)cloud computing
C)differential backup
D)incremental backup
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76
________ is a plan that specifies how to resume not only IT operations but all business processes in the event of a major calamity.
A)Disaster recovery plan
B)Business continuity plan
C)Real-time monitoring plan
D)Business contingency plan
A)Disaster recovery plan
B)Business continuity plan
C)Real-time monitoring plan
D)Business contingency plan
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77
The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour.By cost-benefit analysis,managers have concluded that the maximum acceptable loss of data in the event of a system failure is 50,000 transactions.If the firm's recovery time objective is 120 minutes,then the worst case recovery time objective is
A)2 hours.
B)4 hours.
C)6 hours.
D)8 hours.
A)2 hours.
B)4 hours.
C)6 hours.
D)8 hours.
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78
Probably the most important change management control is
A)monitoring user rights and privileges during the change process.
B)testing all changes thoroughly prior to implementation on a stand-alone computer.
C)updating all documentation to reflect changes made to the system.
D)management's careful monitoring and review.
A)monitoring user rights and privileges during the change process.
B)testing all changes thoroughly prior to implementation on a stand-alone computer.
C)updating all documentation to reflect changes made to the system.
D)management's careful monitoring and review.
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79
________ copies all changes made since the last full backup.
A)Archive
B)Cloud computing
C)Differential backup
D)Incremental backup
A)Archive
B)Cloud computing
C)Differential backup
D)Incremental backup
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80
The recovery point objective is inversely related to the frequency of backups.
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