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Identify the first step in protecting the confidentiality of intellectual property below.
A) Identifying who has access to the intellectual property.
B) Identifying the means necessary to protect the intellectual property.
C) Identifying the weaknesses surrounding the creation of the intellectual property.
D) Identifying what controls should be placed around the intellectual property.
In which transaction cycle would information for retiring long-term debt be most likely
to pass between internal and external accounting information systems?
A) the revenue cycle
B) the expenditure cycle
C) the human resources / payroll cycle
D) the financing cycle
Identify the firm below where employees' knowledge is likely to be more valuable than
the value of a company's tangible assets.
A) An international airline company.
B) A law firm.
C) An automobile manufacturer.
D) A grocery store.
Information traditionally found in journals is stored where in an REA database?
A) Event entity.
B) Agent entity.
C) Relationship.
D) Resource entity.
A(n) ________ helps employees understand management's vision. It communicates
company core values and inspires employees to live by those values.
A) boundary system
B) diagnostic control system
C) interactive control system
D) belief system
The unauthorized access to, or use of, a computer system is known as
A) pharming.
B) cyber-bullying.
C) hacking.
D) vishing.
When a proper segregation of duties exists in the area of handling cash receipts, the
________, who reports to the ________, actually handles the cash and is not the same
person who posts cash receipts to customer accounts.
A) cashier; treasurer
B) cashier; controller
C) accountant; treasurer
D) accountant; controller
Internal control is often referred to as a(n) ________, because it permeates an
organization's operating activities and is an integral part of management activities.
A) event
B) activity
C) process
D) system
Why do many computer fraud cases go unreported and unprosecuted?
A) Many companies believe the adverse publicity would result in copycat fraud and a
loss of customer confidence, which could cost more than the fraud itself.
B) It is difficult to calculate total losses when information is stolen, websites are
defaced, and viruses shut down entire computer systems.
C) Because of lack of funding and skilled staff, law enforcement investigates only 1 in
15 computer crimes.
D) All of the above
Which of the following diagrams represents the cardinality pairs in a situation where
interviews are conducted individually, and job applicants are able to interview for one
or more positions?
A)
B)
C)
D)
Terrell and Monique Anderson run an antique store in their hometown of Dayton, Ohio.
To find items to sell in their shop, they travel around the United States and Europe
buying unique artifacts. Within an hour of making a purchase, they use their
smartphone to take a picture of the item and post a short tweet about the item on
Twitter. Which symbol should be used to represent the preparation of data for their
tweet in a context diagram of this process?
A)
B)
C)
D)
Which of the following is not one of the three important factors determining the
strength of any encryption system?
A) Key length.
B) Policies for managing cryptographic keys.
C) Encryption algorithm.
D) Storage of digital signatures.
Identify the question that is not an important consideration in procedures and controls
design.
A) Are customer data stored in alphabetical order in a master file?
B) Are payments made only to legitimate vendors?
C) Are data processed and stored accurately?
D) Can the system be modified without affecting system availability?
Which of the following diagrams represents a situation where one or more warehouses
may be empty, and production of new products has been delayed due to difficulty
obtaining materials?
A)
B)
C)
D)
Which of the following is true about IFRS?
A) There is a global trend towards using IFRS for reporting purposes, though U.S.
companies are not currently required to do so.
B) The switch to IFRS is required by the Sarbanes-Oxley Act.
C) IFRS is only slightly different than U.S. GAAP.
D) The switch to IFRS is cosmetic only—there isn't any real impact on AIS.
One activity within the value chain is research and development. This activity can be
identified as a
A) firm infrastructure activity.
B) human resources activity.
C) technology activity.
D) purchasing activity.
An access control matrix
A) is the process of restricting access of authenticated users to specific portions of the
system and limiting what actions they are permitted to perform.
B) is used to implement authentication controls.
C) matches the user's authentication credentials to his authorization.
D) is a table specifying which portions of the system users are permitted to access.
What was the first known cyber-attack intended to harm a real-world physical target?
A) Sasser
B) Stuxnet
C) Michelangelo
D) Doomsday
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.
Which of the following is not a step in an organization's incident response process?
A) Recognition.
B) Recovery.
C) Isolation.
D) Containment.
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.
The logical structure of a database is described by the
A) data dictionary.
B) schema.
C) database management system.
D) context diagram.
An integrated REA diagram could contain multiple copies of
A) customers.
B) sales.
C) inventory.
D) sales-inventory.
The simplest and most common way to commit a computer fraud is to
A) alter computer input.
B) alter computer output.
C) modify the processing.
D) corrupt the database.
Information is ________ when two knowledgeable people independently produce the
same information.
A) verifiable
B) relevant
C) reliable
D) complete
Emma Kolb is a system analyst at a manufacturing company located in the Midwest.
She has been asked to analyze the company's accounting information system and to
recommend cost-effective improvements. After noting that the same production files
have been saved and stored independently on several databases, she recommends that
they be stored only once. Implementation of her recommendation would benefit the
company by contributing to
A) data independence.
B) data integration.
C) reduce data redundancy.
D) increase data sharing.
What issue did Airbus encounter when using CAD software to help design the A380
Superjumbo airliner?
A) The actual A380 was heavier than the CAD model.
B) The actual A380 was not able to carry as much weight as the CAD model.
C) Design teams used different versions of the same CAD software, resulting in key
information loss.
D) The CAD software was not advanced enough to help design the A380.
Identify how firms use predictive analysis.
A) to provide an educated guess regarding what is expected to occur in the near future
B) to engage in data warehousing
C) to engage in a low-cost strategy
D) to design the most effective accounting information system
A process that takes plaintext of any length and transforms it into a short code is called
A) asymmetric encryption.
B) encryption.
C) hashing.
D) symmetric encryption.
Identify the most accurate statement below.
A) Several purchase requisitions are often created to fill one purchase order.
B) Several purchase orders are often created to fill one purchase requisition.
C) Every purchase requisition should lead to the creation of one purchase order.
D) Every purchase order should lead to the creation of one purchase requisition.
Which of the following aspect of a feasibility study is concerned with meeting external
reporting requirements?
A) Technical feasibility.
B) Legal feasibility.
C) Scheduling feasibility.
D) Operational feasibility.
How can the value of the information produced by an accounting information system be
determined? What would a measurement and verification expert think about
quantification and verification of such information?
What are some of the reasons why behavioral problems occur when a new AIS is
introduced?
Describe at least four social engineering techniques. Provide an example for one of the
techniques.
Discuss the systems implementation process and the activities in this phase.
Explain the sales order entry process, the key decisions that need to be made, and
threats to that process, and describe the controls that can be used to mitigate those
threats.
Discuss the value and role of budgets as managerial reports.
Explain the key decisions and information needs for accurate cost accounting, threats to
those activities, and the controls that can mitigate those threats.
What is a turnaround document? Provide at least one example of a turnaround
document.
Describe end-user computing and the advantages and risks involved.
Discuss the seven characteristics of useful information.
Describe the steps in the security life cycle.
Explain the nature and use of Entity-Relationship (E-R) diagrams.
Explain the concept of an application service provider.
Identify five important guidelines for drawing a DFD. Select one from your list and
describe why it could be the most important one to consider when preparing a DFD.
Support your choice with an example.
Describe the three types of detective controls that enable organizations timely detection
of intrusions and problems.
