XBRL linkbase - ANSWERSa file that defines relationships among XBRL elements
XBRL schema - ANSWERSa file that defines the attributes of XBRL elements
audit trail - ANSWERSa detective control that can be used to trace changes in general ledger account
balances back to source documents
XBRL stylesheet - ANSWERSa file that explains how to display an XBRL instance document
instance document - ANSWERSa file that contains specific data values for a set of XBRL elements for a
specific time period or point in time
, XBRL extension taxonomy - ANSWERSa file containing a set of customized tags to define new XBRL
elements that are unique to a specific organization
D - ANSWERS2. Journal entries made by either the treasurer or controller should be subject to input edit
and processing controls. A data entry application control that is designed to ensure that the total debits
in a journal entry equal the total credits is called a __________.
a. Sign check
b. Equality check
c. Reasonableness check
d. Zero-balance check
C - ANSWERSFraudulent financial reporting is a concern in the GL/reporting cycle. The best control to
deal with that potential problem is
a. Proper segregation of duties
b. Processing integrity controls such as validity checks
c. An independent audit of all adjusting entries
d. Requiring mandatory vacations for all managers
e. Prenumbering of all documents
C - ANSWERSCreation and review of an audit trail is a detective control that can enable organizations to
find and correct problems arising from
a. Inaccurate updating of the general ledger
b. Unauthorized adjusting entries
c. Both a and b
d. Neither a nor b
D - ANSWERSWhich of the following XBRL components contains information about which items should
be summed to create a category total (e.g., which items comprise current liabilities)?
a. Instance document
b. Style sheet
c. Taxonomy
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