Which of the following is not one way CAATS could be used?
A) To merge files.
B) To test files for specific risks.
C) To process electronic transactions.
D) To query data files to retrieve records meeting specified criteria.
Which statement is true regarding canned software and the systems development life
cycle (SDLC)?
A) Canned software cannot be modified to meet unique user needs.
B) Companies that buy, rather than develop, AIS software can still follow the systems
development life cycle (SDLC) process.
C) Most canned software meets all of a company’s information or data processing
needs.
D) The systems development life cycle (SDLC) process does not apply to purchasing
canned software.
The second step of the risk assessment process is generally to
A) identify controls to reduce all risk to zero.
B) estimate the exposure from negative events.
C) identify the threats that the company currently faces.
D) estimate the risk probability of negative events occurring.
Anong Mali is the purchasing manager at Wattana Technologies. She has responsibility
for reviewing and authorizing purchase orders. She also reviews receiving reports,
approves or corrects them, and authorizes the cashier to pay vendor invoices. Which of
the following would correct control weaknesses related to these activities?
A) Controls are adequate under the current system.
B) Vendor invoices should be reviewed by accounts receivable and then cancelled when
paid.
C) Vendor invoices should be reviewed by the purchasing manager to ensure that they
are correct.
D) Accounts payable should reconcile purchase orders, receiving reports, and invoices.
Which of the following transactions is represented by the diagram below?
A) A junkyard holds weekly sales where it sells its entire inventory.
B) A shoe store sells products to consumers.
C) A stay-at-home mom creates furniture for doll houses. When one piece is finished,
she sells it on Amazon.com.
D) Netflix sells movies to consumers through its online downloading service.
The Trust Services Framework reliability principle that states sensitive information be
protected from unauthorized disclosure is known as
A) availability.
B) security.
C) confidentiality.
D) integrity.
Form 941
A) is filed each quarter to reconcile monthly tax payments with total tax liability for the
quarter.
B) is used in preparing labor-related reports for government agencies.
C) is used for employee information and annual payroll reports.
D) is used to document compliance with applicable regulations.
Which type of payroll report includes the details of the current paycheck and deductions
as well as year-to-date totals?
A) Payroll register.
B) Deduction register.
C) Employee earnings statement.
D) Federal W-4 form.
When is a proposal to conduct a systems analysis prepared?
A) After a written request for systems development is prepared.
B) After the development team completes the survey of the existing AIS.
C) After the initial investigation of the project is approved.
D) Before the initial investigation of the project is approved.
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.
The value chain concept is composed of two types of activities known as
A) primary and support.
B) primary and secondary.
C) support and value.
D) technology and support.
Which is the best data-gathering approach to use when information must be obtained
from many different people?
A) A questionnaire.
B) An interview.
C) Observation by the analyst.
D) System documentation.
Yasin, a professional in information technology services, sent an e-mail to Mauqwa in
the Purchasing department. The e-mail read “Mauqwa, the system just generated a
stock-out report. I just wanted to give you a heads up. I’m sending it right over. Best
regards, Yasin” What type of report is Yasin providing to Mauqwa?
A) Scheduled report.
B) Special-purpose analysis report.
C) Triggered exception report.
D) Demand report.
Information rights management software can do all of the following except
A) limiting access to specific files.
B) limit action privileges to a specific time period.
C) authenticate individuals accessing information.
D) specify the actions individuals granted access to information can perform.
A process that embraces customers frequently changing their minds about what they
need or want and with the focus on flexibility, responding to new requirements,
adapting to evolving changes in technology, and quickly delivering a system the
customer can evaluate is called
A) agile development.
B) scrum methodology.
C) scrum development.
D) user stories.
According to the Trust Services Framework, the reliability principle of availability is
achieved when the system produces data that
A) is available for operation and use at times set forth by agreement.
B) is protected against unauthorized physical and logical access.
C) can be maintained as required without affecting system availability, security, and
integrity.
D) is complete, accurate, and valid.
Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent a decision?
A) #10
B) #15
C) #9
D) #6
Which symbol would be used in a flowchart to represent the symbol for a file?
A) #9
B) #5
C) #6
D) #15
If an organization asks you to disclose your social security number, yet fails to properly
dispose of your private information once it has fulfilled its purpose, the organization has
likely violated which of the Generally Accepted Privacy Principles?
A) Management.
B) Notice.
C) Choice and consent.
D) Use and retention.
The manager of Callow Youth Clothing was entering an order online from Sad Clown
Pajamas. He ordered 100 one-size fits all pajama bottoms, but when he ordered 1000
one-size fits all pajama tops, the following error message popped up: “Did you mean to
enter a quantity of 1000 for your order?” This message is the result of a
A) reasonableness test.
B) validity check.
C) limit check.
D) closed-loop verification.
What is a benchmark problem?
A) A difficulty encountered when attempting to bring an accounting information system
up to industry best practices.
B) A method used to compare the efficiency of alternative accounting information
systems.
C) The cost-benefit tradeoff defined by the relationship between increased costs and
increased benefits from a system.
D) A method used to test the compatibility of a new accounting information system
with existing hardware and software.
Laz Chance wears roller blades and headphones when he is at work at the Squishy
Things Toy Company. He is a product packer. The headphones give him
computer-generated instructions so he knows the location of each item and quantity that
should be included in the order. These instructions are the equivalent of a
A) picking ticket.
B) bill of lading.
C) packing slip.
D) sales order.
For recording time spent on specific work projects, manufacturing companies usually
use a
A) job time ticket.
B) time card.
C) time clock.
D) labor time card.
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.
The employer pays a portion of some payroll taxes and employee benefits. Both the
employee and employer pay which benefit or tax listed below?
A) Social security taxes.
B) Federal income taxes.
C) State income taxes.
D) Municipal taxes.
Ransomware often comes in the form of
A) fake antivirus software.
B) an e-mail that threatens to kidnap the reader unless a ransom is paid.
C) free performance-maximizing software.
D) free apps.
For the payroll register below, all the following processing controls would be useful
except
A) Concurrent update control.
B) Cross-footing balance test.
C) Mathematical accuracy test.
D) Hash total on Employee No.
In an expenditure cycle diagram, which of the following is an example of an event that
larger organizations might want to include in their extended REA model?
A) Request.
B) Order.
C) Ship Order.
D) Fill Order.
A surprise count of an imprest petty cash fund should find the total of ________ equal
to the amount authorized for the fund.
A) cash and credit memos
B) cash and vouchers
C) cash
D) cash and checks
When the human resources manager wants to add a new employee to the sales
department, the manager would use which language?
A) Data Manipulation Language
B) Data Query Language
C) Data Report Language
D) Data Definition Language