The normalization process involves identifying and removing structural dependencies
from the tables being modeled.
Lead time times daily demand is
a. the economic order quantity
b. safety stock
c. the reorder point
d. total inventory
Which symbol represents a document?
a.
b.
c.
d.
Which of the following is not a report attribute needed to make a report effective?
a. relevance
b. accuracy
c. detailed
d. exception orientation
The checkpoint feature
a. makes a periodic backup of the entire database
b. uses logs and backup files to restart the system after failure
c. suspends all data processing wile the system reconciles the transaction log against the
database
d. provides an audit trail of all processed transactions
Which of the following is not an example of waste?
a. Overproduction of products.
b. Safety hazards that cause injury.
c. Stand-alone processes that are not linked to upstream or downstream processes.
d. All of the above are examples of waste.
One member of a company€s audit committee must be an independent CPA.
Which of the following situations represents an internal control weakness?
a. Timekeeping is independent of the payroll department.
b. Paychecks are distributed by the employees’ immediate supervisor.
c. Time cards are reconciled with job tickets.
d. Personnel is responsible for updating employee records, including creation of records
for new hires.
Which of the following is not a generally accepted auditing standard general standard?
a. The auditor must have adequate technical training and proficiency.
b. The auditor must obtain sufficient, competent evidence.
c. The auditor must have independence of mental attitude.
d. All of the above are generally accepted auditing standard general standards.
Which symbol represents an on-page connector?
a.
b.
c.
d.
A(n) ________ structure employs an algorithm that converts the primary key of a
record directly into a storage address.
a. hashing
b. indexed
c. pointer
d. sequential
Public key encryption
a. uses one key for encoding messages and another for decoding them
b. is an enhancement to Data Encryption Standard (DES)
c. is electronic authentication that cannot be forged
d. All of the above.
Which symbol represents a manual operation?
a.
b.
c.
d.
Which symbol represents accounting records?
a.
b.
c.
d.
Which of the following is NOT a reason that data warehouses be created and
maintained separately from operational databases?
a. It is impractical to keep both operational and archive data in the same database.
b. The continued influence of legacy systems.
c. A separate centralized data warehouse is an effective means of collecting data from
diverse sources.
d. All of these are reasons that data warehouses are maintained separately.
Protocols
a. facilitate the physical connection between the network devices.
b. synchronize the transfer of data between physical devices.
c. provide a basis for error checking and measuring network performance.
d. all of the above.
Which of the following is not an advantage of distributed data processing?
a. ability to backup computing facilities
b. improved user satisfaction
c. efficient use of resources
d. all of the above are advantages of distributed data processing
Which of the following is not true?
What are the six categories of physical control activities discussed in the text?
SAS 109 requires auditors to obtain sufficient knowledge of the organization’s risk
assessment procedures to understand how management identifies, prioritizes and
manages financial reporting risk. List five circumstances that can cause risks to arise or
change.
The level of departmental activity is higher with an integrated purchases processing
system than it is with a basic technology system.
What is a firewall? What does it do? Discuss the common configuration that employs
two firewalls.
What are the five internal control components described in the COSO framework?