The steps that criminals take to trick an unsuspecting employee into granting them
access is called
A) scanning and mapping the target.
B) social engineering.
C) research.
D) reconnaissance.
What control should be put in place that assigns responsibility for EFT payments made
to vendors?
A) Encrypt all EFT transmissions.
B) Time stamp all EFT transactions.
C) Establish a control group to monitor EFT transactions for validity and accuracy.
D) Number all EFT transactions.
________ are used to create digital signatures.
A) Asymmetric encryption and hashing
B) Hashing and packet filtering
C) Packet filtering and encryption
D) Symmetric encryption and hashing
Supplier number is most likely to be a foreign key in
A) Inventory–Request_Inventory.
B) Receive Inventory.
C) Supplier.
D) Warehouse.
In addition to identifying and dealing with defective products before they reach
customers, quality management is concerned with initiating process changes that will
reduce the number of defective units produced. All other things held constant, a
decrease in the number of defective units will increase throughput by
A) increasing productive capacity.
B) increasing productive processing time.
C) increasing yield.
D) increasing all components of throughput.
Databases were originally developed to address which problem?
A) to replace the double entry-system
B) to address the proliferation of master files
C) to increase the speed that an organization could process transactions
D) to decrease the costs associated with manual accounting systems
Auditors have several techniques available to them to test computer-processing
controls. An audit technique that immediately alerts auditors of suspicious transactions
is known as
A) a SCARF.
B) reperformance.
C) the snapshot technique.
D) an audit hook.
The most effective way to protect network resources that are exposed to the internet, yet
reside outside of a network is
A) a firewall.
B) employee training.
C) a demilitarized zone.
D) stateful packet filtering.
Identify the last step in protecting the confidentiality of intellectual property below.
A) Encrypt the information.
B) Control access to the information.
C) Train employees to properly handle the information.
D) Identify and classify the information to be protected.
Which of the following was not an important change introduced by the Sarbanes-Oxley
Act of 2002?
A) New roles for audit committees
B) New rules for auditors and management
C) New rules for internal control requirements
D) New rules for information systems development
The legitimacy of customer orders is established by ________ in paper-based customer
orders.
A) the customer’s signature
B) the customer’s pin number
C) the customer’s verbal authorization
D) prior experience with the customer
Which of the following is not a principle related to information and communicating in
the updated COSO Integrated Control framework?
A) Communicate relevant internal control matters to external parties.
B) Obtain or generate relevant, high-quality information to support internal control.
C) Surround internal control processes with information technology that enables
discrepancies to be identified.
D) Internally communicate the information necessary to support the other components
of internal control.
________ are examples of activities that constitute inbound logistics.
A) Activities that transform inputs into final products or services
B) Activities that consist of receiving, storing, and distributing the materials used as
inputs by the organization to create goods and/or services it sells
C) Activities that provide post-sale support to customers
D) Activities that help customers to buy the organization’s products or services
Yasin, a professional in information technology services, received an e-mail from Sabri
in the Sales department. The e-mail read: “Yasin, I need you to do something for me.
Query sales data for the second quarter and pull out all of the invoices that include
iPhones selling with a discount. I need a count and the total amount of the discount.
Thanks, Sabri.” What type of report is Sabri asking Yasin to prepare?
A) Scheduled report.
B) Special-purpose analysis report.
C) Triggered exception report.
D) Demand report.
Duc An Incorporated provides free coffee to employees. Starbucks delivers coffee
packages, sugar, creamer, and filters each week. Every month, Starbucks sends Duc An
an invoice. This arrangement is best described as a
A) set purchase order.
B) fixed purchase order.
C) blanket purchase order.
D) standard purchase order.
Every citizen in the United States has one social security number, but no two citizens
have the same social security number. Thus, the cardinality that exists between social
security numbers and citizens is
A) one-to-one.
B) one-to-many.
C) many-to-many.
D) many-to-none.
Where are depreciation expenses recorded in a database created using an REA
modeling approach?
A) As a resource.
B) As an event.
C) As an agent.
D) Depreciation expenses would not be modeled.
While this type of backup process takes longer than the alternative, restoration is easier
and faster.
A) archive
B) cloud computing
C) differential backup
D) incremental backup
Assessing the quality of internal controls, the reliability of information, and operating
performance are all part of
A) audit planning.
B) collection of audit evidence.
C) communication of audit results.
D) evaluation of audit evidence.
One of the benefits of an integrated enterprise-wide data model is that
A) auditors can use it to guide the development of queries to validate the completeness
and accuracy of transaction processing.
B) journals and ledgers will be more accurate than in a traditional AIS data model.
C) workers can understand information flows better.
D) All of the above are benefits of an integrated enterprise-wide data model.
Pre-numbering of shipping documents helps to verify that
A) documents have been used in order.
B) company policies were followed.
C) all transactions have been recorded.
D) source data automation was used to capture data.
Which approach systems acquisition is generally costly and labor-intensive?
A) Canned software.
B) Custom software.
C) Modified canned software.
D) Turnkey software.
Changing a customer’s credit limit would be recorded where?
A) Customer master file.
B) Customer transaction file.
C) Special journal.
D) Customer update file.
Which of the following is not a threat to the revenue cycle shipping process?
A) incomplete orders
B) inventory theft
C) picking the wrong items
D) wrong shipping address
MacDougalKids is a mid-sized manufacturer of organic baby food. MacDougalKids
uses a JIT inventory management approach. Which of the following factors would
likely be least important when selecting inventory suppliers?
A) product price
B) product quality
C) vendor delivery dependability
D) All would be equally important
Tapping into a communications line and then entering the system by accompanying a
legitimate user without their knowledge is called
A) superzapping.
B) tabnapping.
C) pretexting.
D) piggybacking.
Spyware is
A) software that tells the user if anyone is spying on his computer.
B) software that monitors whether spies are looking at the computer.
C) software that monitors computing habits and sends the data it gathers to someone
else.
D) none of the above
A data flow diagram
A) is a graphical description of the source and destination of data that shows how data
flow within an organization.
B) is a graphical description of the flow of documents and information between
departments or areas of responsibility.
C) is a graphical description of the relationship among the input, processing, and output
in an information system.
D) is a graphical description of the sequence of logical operations that a computer
performs as it executes a program.
Which of the following is/are true with regards to using REA diagrams to retrieve
information from a database?
A) Although neither journals nor ledgers appear explicitly in an REA diagram, each can
be created through appropriate queries.
B) The information normally found in a journal is contained in the tables used to record
data about events.
C) Much of the information about an organization’s assets that is traditionally recorded
in ledgers is stored in resource tables in an REA-based relational database.
D) All of the above
Information is best described as
A) raw facts about transactions.
B) data that has been organized and processed so that it is meaningful to the user.
C) facts that are useful when processed in a timely manner.
D) the same thing as data.
During ________ of systems analysis, an examination is made of each development
activity to define the problem to be solved.
A) information needs and systems requirements
B) the feasibility study
C) the initial investigation
D) the systems survey
Which of the following is not true about business process management (BPM) and
enterprise resource planning (ERP) systems?
A) ERP systems encompass all functions and processes in an organization, but BPM
systems are implemented at process or unit levels in an organization.
B) BPM systems are process-centered, but ERP systems are data-centered.
C) Organizations can use both ERP and BPM systems at the same time.
D) ERP and BPM systems rely heavily on technology for communication and
coordination.
What is the final step in the data processing cycle?
A) output
B) storage
C) processing
D) input
To create a good business process flowchart, one should emphasize ________ and put
less emphasis on ________.
A) meeting with top management; meeting with staff employees
B) following rigid rules on how to prepare a business process flowchart; clearly
communicating the activities involved in the process
C) clearly communicating the activities involved in the process; following rigid rules on
how to prepare a business process flowchart
D) meeting with staff employees; meeting with top management
Identify the statement below which is not a useful control procedure regarding access to
system outputs.
A) Restricting access to rooms with printers.
B) Coding reports to reflect their importance.
C) Allowing visitors to move through the building without supervision.
D) Requiring employees to log out of applications when leaving their desk.