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________ are incurred to ensure that products are created without defects the first time.
A) External failure costs
B) Inspection costs
C) Internal failure costs
D) Prevention costs
Combining REA diagrams for individual transaction cycles into a single,
enterprise-wide model adds three more rules to the three basic principles for drawing
REA diagrams. Which of the following is not one of those two new rules?
A) Every resource must be linked to at least one event that increments that resource and
to at least one event that decrements that resource.
B) If a specific event can be linked to more than one other type of event, but cannot be
linked simultaneously to all of those other events, then the minimum cardinality
between that event and every other event with which it may be associated must be 0.
C) If a specific event can be linked to more than one other type of event, but cannot be
linked simultaneously to all of those other events, then the maximum cardinality
between that event and every other event with which it may be associated must be 0.
D) All of the above are new rules for drawing integrated REA diagrams.
Individuals who create new viruses, spyware, and Trojan horses that are used to infect
computers are referred to as
A) malware owners.
B) malware writers.
C) botnet owners.
D) bad actors.
The purpose of systems analysis is to
A) identify the problem to be solved by the new (or redesigned) system and the causes
of the problem in the current system.
B) determine design specifications for the new (or redesigned) system.
C) communicate information needs to consider during business process reengineering.
D) discover any violations of policies established by the information systems steering
committee.
Professional employer organizations (PEOs) are especially attractive to small and
mid-sized businesses for all of the following reasons except
A) reduced costs.
B) wider range of benefits.
C) freeing up computer resources.
D) improved service quality.
________ consists of the unauthorized copying of company data.
A) Phishing
B) Masquerading
C) Data leakage
D) Eavesdropping
Maintaining backup copies of files, correcting data entry errors, and resubmitting
transactions for subsequent processing are examples of what type of control?
A) Preventive control
B) Detective control
C) Corrective control
D) Authorization control
In which transaction cycle would information relating to employees benefit 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
Explain how a company could safeguard its assets, records, and data.
In the table called Perform Machine Operations, which is the most likely primary key?
A) Equipment Number.
B) Job Operation Number.
C) Machine Operation Number.
D) Machine Operations List Number.
Sending an unsolicited message to many people at the same time is known as
A) hacking.
B) spamming.
C) posing.
D) hijacking.
Which of the following will help organizations to determine whether a system's benefits
justify the time, money, and resources required to implement it.
A) Economic feasibility.
B) Technical feasibility.
C) Legal feasibility.
D) Operational feasibility.
Once a purchase request is approved, what is the next step?
A) The system creates a purchase order.
B) The accounts payable department approves the purchase request, creating a purchase
order.
C) The inventory master file is accessed to find the preferred supplier(s).
D) The department that created the purchase request may buy the requested item(s).
What acts as an interface between the database and the various application programs?
A) data warehouse
B) database administrator
C) database system
D) database management system
The reasons for ________ are to simplify the decision-making process, reduce errors,
provide time savings, and avoid potential disagreements.
A) leasing
B) outsourcing
C) prototyping
D) sending out a request for a proposal
An auditor sets an embedded audit module to selectively monitor transactions. Selected
transactions are then reprocessed independently, and the results are compared with
those obtained by the normal system processing. The auditor is using
A) an integrated test facility.
B) the snapshot technique.
C) a system control audit review file.
D) continuous and intermittent simulation.
The document a customer returns with their payment and that identifies the source and
the amount of the payment is called a
A) remittance advice.
B) remittance list.
C) credit memorandum.
D) debit memorandum.
A groups entity is used to depict the ________ relationship.
A) is-a-kind-of
B) is-a-member-of
C) is-a-piece-of
D) is-a-group-of
Voice phishing, in which e-mail recipients are asked to call a phone number that asks
them to
divulge confidential data is known as
A) pharming.
B) cyber-bullying.
C) hacking.
D) vishing.
The Director of Information Technology for the city of Tampa, Florida formed a
company to sell computer supplies and software. All purchases made on behalf of the
City were made from her company. She was later charged with fraud for overcharging
the City, but was not convicted by a jury. The control issue in this case arose because
the Director had both ________ and ________ duties.
A) custody; authorization
B) custody; recording
C) recording; authorization
D) management; custody
Which is a true statement regarding a document flowchart?
A) A document flowchart illustrates the sequence of logical operations performed by a
computer.
B) A document flowchart is particularly useful in analyzing the adequacy of internal
control procedures.
C) A document flowchart is more useful than a data flow diagram.
D) A document flowchart is not normally used in evaluating internal control procedures.
The management at Barks-a-Million is considering a new inventory control system. The
current system is inadequate because it frequently causes stockouts that interrupt
production and lead to excess stock of other materials — resulting in markdowns and
high carrying costs. The new system will focus on ensuring that orders are placed with
sufficient lead time to prevent stockouts by using
A) a just-in-time inventory system.
B) the economic order quantity.
C) materials requirements planning.
D) a reorder point.
The benefits of XBRL include
A) organizations can publish financial information only once, using standard XBRL
tags.
B) tagged data is readable and interpretable by computers, so users don't need to
re-enter data in order to work with it.
C) Both are benefits of XBRL.
D) Neither is a benefit of XBRL.
Approximately what percentage of software development projects were unsuccessful?
A) 70%
B) 30%
C) 66%
D) 54%
Suppose management wanted to increase the speed of processing customer payments.
One way to speed up payment transaction processing is to
A) use a FEDI.
B) use JEDI analysis software.
C) eliminate credit sales.
D) extend the amount of credit offered to customers.
When opening an Excel file, Sonja received a message saying that the file is locked for
editing. This is happening because
A) the file is corrupted due to a computer virus.
B) Sonja opened the file as read-only.
C) concurrent update controls have locked the file.
D) there is no problem. Sonja is editing the file, so it is locked.
Which of the following controls can minimize the threat of incomplete/inaccurate
orders?
A) Separation of billing and shipping functions.
B) Use of cash registers.
C) Bar-code and RFID technology.
D) Restriction of access to master data.
Which of the following is the final step in the data conversion process?
A) Data conversion.
B) Testing the system.
C) Documentation of conversion activities.
D) Monitoring of the system after data conversion.
A planning horizon of at least ________ years is common for any master plan;
however, the plan should be updated at least ________ each year.
A) 3; four times
B) 5; four times
C) 3; two times
D) 5; two times
What is the main difference between MRP-II and JIT manufacturing systems?
A) The length of the planning horizon
B) JIT uses long-term customer demand for planning purposes, but MRP-II uses
short-term customer demand for planning purposes.
C) MRP-II relies on EDI, but JIT does not.
D) There are no significant differences between MRP-II and JIT.
