Which of the following is not an example of how an AIS adds value to an organization?
A) Patient information at a hospital are encrypted and made only available on the
hospital’s network to the patient with an access code.
B) Patient billing information at a hospital are encrypted and made only available on
the hospital’s network to insurance companies with an access code.
C) Patient information at a hospital are encrypted and made only available on the
hospital’s webpage to anyone with access to a search engine.
D) Patient information at a hospital are encrypted and made only available on the
hospital’s network to healthcare professional with an access code.
Describe the reasons organizations have not adequately protected data.
A validity check is an example of
A) a data entry control.
B) an output control.
C) a data transmission control.
D) an input control.
Discuss the ways in which a well-designed DBMS will facilitate the three basic
functions of creating, changing, and querying data.
A(n) ________ helps employees act ethically.
A) boundary system
B) diagnostic control system
C) interactive control system
D) belief system
Which of the below keeps a record of the network traffic permitted to pass through a
firewall?
A) Intrusion detection system.
B) Vulnerability scan.
C) Log analysis.
D) Penetration test.
Which of the following statements is true?
A) Batch processing ensures that stored information is always current.
B) Batch input is more accurate than on-line data entry.
C) On-line batch processing is a combination of real-time and batch processing.
D) Batch processing is not frequently used.
Which of the following is an example of an ERP system?
A) Sam uses a computerized information system to keep track of all the financial data
generated by her restaurant.
B) Jim has a system that keeps track of the cash receipts and cash disbursements of his
mowing business. At the end of each month, the system helps him to prepare a monthly
profit and loss statement.
C) Jane is a freelance photographer. She keeps records of all expenses and revenues on
her cell phone app and the files are uploaded to the cloud on a regular basis..
D) Claire keeps records of all her business records in an Excel file. Each week she
enters all of the data into a system that automatically generates purchase orders, based
on predetermined inventory reorder points. Production quotas for the coming week are
also automatically generated based on customer orders.
Which of the following diagrams represents the cardinality pairs in a situation where a
specific production run results in a specific finished good, and a specific finished good
is produced periodically?
A)
B)
C)
D)
After the information that needs to be protected has been identified, what step should be
completed next?
A) The information needs to be placed in a secure, central area.
B) The information needs to be encrypted.
C) The information needs to be classified in terms of its value to the organization.
D) The information needs to be depreciated.
The ________ is not a transaction cycle.
A) general ledger and reporting cycle
B) expenditure cycle
C) revenue cycle
D) human resources cycle
In transaction processing, generally which activity comes first?
A) recording data in a journal
B) posting items to special journals
C) capturing data on source documents
D) recording data in a general ledger
In which of the following cases is the number of tables required to represent the
relationship equal to three?
A)
B)
C)
D)
Preimer Life Company is a life insurance company that collects, stores, prepares and
provides customerized life insurance policy to customers in the Midwest. When a
customer’s information is received, it is recorded in a database and a ticket is provided
to the policy underwriter . When the life insurance policy is issued, the database is
updated so that it always reflects the correct amount of life insurance coverage and the
length of the policy available to the customers. In a data flow diagram, which type of
symbol would be used to represent the storage location of data in the system?
A)
B)
C)
D)
In a relational database, which of the following attributes would typically be included in
the table that stores data about the Vendor entity?
A) Invoice number.
B) Outstanding balance.
C) Product code.
D) Inventory.
Which of the following websites likely poses the most fraud and security risk?
A) Your school’s website
B) A file sharing website
C) A social media website
D) Your personal website
Ngai Nhung is the sales manager at Hung Technologies. At lunch with the company
CEO, Ngai proudly announced that he had negotiated a(n) ________ with a client that
represented the customer’s long-term commitment to buy components from Hung.
A) purchase order
B) evaluated receipt settlement
C) voucher
D) blanket purchase order
Which of the following technology allows for a continuous approach to improve and to
optimize business processes?
A) Business process reengineering (BPR).
B) Business process management (BPM).
C) Business process innovation (BPI).
D) Business process diagramming (BPD).
Which of the following is not a reason for preparing the conceptual systems design
report?
A) It can be used to guide physical systems design activities.
B) It communicates how management and user information needs will be met.
C) It discusses the design alternatives that were not selected for the project.
D) It helps the steering committee assess system feasibility.
The threat of violation of employment laws relates directly to which activity?
A) Payroll processing.
B) The collection employee time data.
C) Hiring and recruiting.
D) Benefit processing.
In a relational database, which of the following attributes would typically be
represented by a foreign key in the table that stores data about a Disburse Cash entity?
A) Amount.
B) Date.
C) Vendor number.
D) Product number.
The American Institute of Certified Public Accountants (AICPA) has recognized the
importance of AIS and the major impact information technology has on the area of
accounting. To recognize individual CPAs who have met educational and experiential
requirements in this area, the group formally created the designation known as
A) the Certified Information Auditor.
B) the Certified Internal Auditor.
C) the Certified Information Technology Professional.
D) the Certified Data Processing Professional.
Antia Carmie is the largest collector and retailer of Japanese fans in the St. Louis area.
Antia uses computer technology to provide superior customer service. The store’s
database system was designed to make detailed information about each Japanese fan
easily accessible to her customers. Accordingly, the fan price and condition are
provided for each fan, along with many pictures of each fan. In Antia’s database, the
Japanese fans (as a whole) represent a(n)
A) entity.
B) attribute.
C) field.
D) record.
A fraud technique that slices off tiny amounts from many projects is called the
________ technique.
A) Trojan horse
B) man-in-the-middle
C) salami
D) trap door
The most effective method for protecting an organization from social engineering
attacks is providing
A) a firewall.
B) stateful packet filtering.
C) a demilitarized zone.
D) employee awareness training.
In an Activity-Based Costing (ABC) system, a cause-and-effect relationship is known
as a
A) cost stimulator.
B) overhead stimulator.
C) cost driver.
D) cost catalyst.
Identify the attribute below that would not make a good primary key.
A) Adjusted gross income.
B) Social security number.
C) A unique number automatically generated by the system.
D) Cell phone number.
Which of the following controls can minimize the threat of misleading reports?
A) The use of innovative performance metrics.
B) The use of periodic physical counts of inventory and reconciliation of those counts
to recorded quantities.
C) The use of encryption.
D) The use of production planning systems.
When would an MRP inventory approach be preferred to a JIT inventory approach?
A) when a product has a short life cycle
B) when demand for inventory is fairly predictable
C) when demand for inventory is very unpredictable
D) MRP is always a preferred method over JIT.
Where is the responsibility for the development of end-user computing applications
typically placed?
A) End users.
B) Help desk.
C) Front-line analysts.
D) Second-line technicians.
Integrating separate REA diagrams into a single comprehensive enterprise-wide model
of the organization requires understanding what the ________ in each separate diagram
reveal about the organization’s business policies and activities.
A) cardinalities
B) data
C) events
D) transactions
Inspecting information packets as they travel across computer networks are referred to
as
A) sniffers.
B) zombies.
C) botsquats.
D) evil twins.
Which of the following controls can minimize the threat of errors in supplier invoices?
A) The use of positive pay.
B) Do not inform receiving employees about quantity ordered.
C) The use of ERS.
D) Perpetual inventory system.
Describe the function of a computer incident response team (CIRT) and the steps that a
CIRT should perform following a security incident.
Describe the controls that can be used to timely detect that an organization’s
information system is under attack.
Explain how to prevent and detect computer fraud and abuse.
What are the benefits of an integrated enterprise-wide data model?
Describe two kinds of fraud.
Describe some of the most important aspects of Sarbanes-Oxley Act (SOX) and discuss
why SOX was important to accountants.
What types of data are accumulated by cost accounting? What is the accountant’s role in
cost accounting?
Describe control activities commonly used in companies.
Describe a situation in which data flow should be shown with two data flow lines
instead of one.
Explain database systems, including logical and physical views, schemas, the data
dictionary, and DBMS languages.
Describe the different methods of testing a system.
What is the difference between a payroll service bureau and a professional employer
organization?
Identify the mistake(s) in each flowchart segment.
Discuss the reasons for the rapid increase of computer fraud.
Discuss the general control issue of the loss of data, as it relates to the revenue cycle.
Discuss the steps criminals follow to execute a targeted attack against an organization’s
information system.