23. Which of the following is one of the disadvantages to batch processing? A. T

ID: 2567819 • Letter: 2

Question

23. Which of the following is one of the disadvantages to batch processing?

A. The hardware and software are more expensive.

B. Integration across business processes is difficult in legacy systems that are batch oriented.

C. Batch systems can be difficult to audit because of the complexity of the system.

D. Errors can be corrected immediately because the system checks for input errors as the data is entered.

25. The Sarbanes-Oxley Act relates to:

A. Private companies and auditors of public companies

B. Public companies

C. Auditors of public companies and public companies

D. Auditors of private companies

26. Which of the following is a characteristic of computer fraud?

A. A computer is used in some cases to conduct a fraud more quickly and efficiently.

B. Computer fraud can be conducted by employees within the organization.

C. Computer fraud can be conducted by users outside an organization.

D. All of the above are characteristics

28. Management fraud may involve:

A. Overstating expenses

B. Understating assets

C. Overstating revenues

D. Overstating liabilities

31. The book of original entry for any transaction not recorded in a special journal is the:

A. Special Ledger

B. General Ledger

C. General Journal

D. Subsidiary Journal

ANSWER

23. Correct option is - B. Integration across business processes is difficult in legacy systems that are batch oriented.

Batch processing means processing various transactions in a group.

Disadvantages of batch system-

1. It requires computer operators to take special training for using batch systems.

2. Batch systems sometimes are very costly.

3. It is difficult to debug.

4. If one job is taking time to complete, then other job will have to wait unnecessarily.

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