Which of the following statement is not distinguishing feature for computer based processing and manual processing?

 Options:

a) Errors in a CIS environment are less systemic as compared to errors in manual processing b) The potential for human error in the CIS environment is greater as compared to manual system c) In a computer based accounting system, audit trail is in electronic form d) Computer processing offers management a variety of analytical tools.

The Correct Answer Is:

a) Errors in a CIS environment are less systemic as compared to errors in manual processing

Correct Answer Explanation: a) Errors in a CIS environment are less systemic as compared to errors in manual processing.

The statement asserts that errors in a Computer Information System (CIS) environment are less systemic compared to errors in manual processing. This statement is not necessarily true. Systemic errors can occur in both manual and computer-based systems.

In fact, computer-based systems can sometimes propagate errors more quickly or widely due to their automated nature. A single coding mistake, for instance, can cause systemic issues throughout a computer-based system. Therefore, this statement doesn’t distinctly differentiate between computer-based and manual processing.

The idea that errors in a Computer Information System (CIS) environment are less systemic compared to manual processing doesn’t accurately capture the essence of how errors manifest in these systems. In reality, the nature of systemic errors differs between computer-based and manual systems.

While manual processing might exhibit errors due to human oversight or procedural flaws, CIS environments can also encounter systemic issues stemming from software glitches, coding errors, or data input inaccuracies that propagate throughout the system.

Therefore, attributing systemic errors solely to manual processing oversimplifies the complexity of error occurrence in both systems.

Now, let’s examine why the other statements are not the correct answer:

b) The potential for human error in the CIS environment is greater as compared to the manual system.

This statement implies that computer-based systems have a higher potential for human error compared to manual systems. However, the nature of errors differs. In manual systems, errors can arise due to human oversight or miscalculation, whereas in computer-based systems, errors might occur due to incorrect programming, software bugs, or data input mistakes.

While both systems are susceptible to errors, it’s not accurate to definitively state that the potential for errors is inherently greater in computer-based systems.

c) In a computer-based accounting system, the audit trail is in electronic form.

This statement is a distinguishing feature between computer-based and manual processing. In computer-based systems, audit trails are indeed in electronic form, allowing for easier tracking, analysis, and reconstruction of activities.

Manual systems typically rely on physical documents, making the audit trail more labor-intensive and prone to errors, misplacement, or loss. Therefore, this statement correctly identifies a key difference between the two processing methods.

d) Computer processing offers management a variety of analytical tools.

This statement is also a distinguishing feature between computer-based and manual processing. Computer processing indeed provides a wide array of analytical tools that facilitate data analysis, forecasting, decision-making, and strategic planning.

Manual systems lack this capability and rely on more rudimentary analytical methods, making it more challenging for management to perform complex analyses efficiently.

In summary, the correct answer to the question posed is (a) Errors in a CIS environment are less systemic as compared to errors in manual processing. This statement does not accurately differentiate between computer-based and manual processing, as both systems can suffer from systemic errors.

However, statements (c) and (d) correctly highlight distinguishing features between computer-based and manual processing, specifically in terms of the audit trail format and the availability of analytical tools.

Additionally, statement (b) is not entirely accurate, as the potential for errors in computer-based systems isn’t inherently greater; it’s just different in nature compared to manual systems.

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