Which of the statements below is false with regards to the tables for M:N relationships?
A) Non-key attributes may be included.
B) Multiple attribute primary keys are used.
C) Single attribute primary keys may be used.
D) Concatenated keys are used.
Identify the role below that accountants can play in the production cycle.
A) participate in product design
B) perform cost analysis
C) help an organization choose an inventory control system
D) all of the above
A software development methodology designed to produce higher-quality software
more productively by taking the beneficial elements and best practices of traditional
software development to “extreme” levels is called
A) extreme prototyping.
B) extreme development.
C) extreme processing.
D) extreme programming.
Which one of the following results corresponds to the query below?
A)
B)
C)
D)
Which of the following about end-user computing is true?
A) System users know best what they need, so should be able to create their own
applications.
B) End-users, while knowledgeable about their job, are not trained to create systems
applications, and should not be allowed to do so.
C) It is inefficient and costly to ask the IS department to create basic applications that
only a few users need to use.
D) In most companies, the IS department doesn’t want end-users to create their own
applications, for fear IS won’t have enough work to do.
A good example of how an AIS is used to share knowledge within an organization is
A) the use of a corporate database to help staff identify the relevant experts who can
help with a particular client.
B) the use of tablets to access a network for messaging worldwide.
C) the monitoring of production equipment to watch for defects.
D) the use of point-of-sale data to determine hot-selling items.
The expenses associated with the use of clean rooms in the production of computer hard
drives are ________ costs.
A) prevention
B) inspection
C) internal failure
D) external failure
John Pablo works in the accounting department of a multinational manufacturing
company. His job includes updating accounts payable based on purchase orders and
checks. His responsibilities are part of the company’s
A) revenue cycle.
B) expenditure cycle.
C) financing cycle.
D) production cycle.
What is a buffer overflow attack?
A) It is an attack when the perpetrator is inserting malicious query in input such that it
is passed to and executed by an application program.
B) It is an attack when the perpetrator is inputting so much data that the input buffer
overflows. The overflow contains code that takes control of the company’s computer.
C) It is an attack when the perpetrator uses software to guess company’s addresses, send
employees blank e-mails, and add unreturned messages to spammer e-mail list.
D) It is an attacked when the perpetrator sends hundreds of messages from randomly
generated false addresses, overloading an Internet service provider’s e-mail server.
Grizzly Delivery determines the cost per delivery by summing the average cost of
loading, unloading, transporting, and maintenance. What costing approach does Grizzly
Delivery use?
A) job-order
B) unit-based
C) process
D) activity-based
In an integrated REA diagram, every agent must be linked to
A) at least one resource.
B) at least two resources.
C) at least one event.
D) at least two events.
Which of the following is least likely to result in computer fraud?
A) Releasing data to unauthorized users.
B) Allowing computer users to test software upgrades.
C) Allowing computer operators full access to the computer room.
D) Storing backup tapes in a location where they can be quickly accessed.
________ is a form of resistance when users continue to use a manual process instead
of adopting a new information system.
A) Acceptance
B) Aggression
C) Avoidance
D) Aggravation
Which characteristic of the fraud triangle often stems from the belief that “the rules do
not apply to me” within an organization?
A) Pressure
B) Opportunity
C) Rationalization
D) Concealment
If an organization asks you to disclose your date of birth and your address, but refuses
to let you review or correct the information you provided, the organization has likely
violated which of the Generally Accepted Privacy Principles?
A) Collection.
B) Access.
C) Security.
D) Choice and consent.
Which of the following control considerations will help ensure that all cash
disbursements are made only to legitimate vendors?
A) Security.
B) Accuracy.
C) Authorization.
D) Validity.
Which of the following graphical symbols represents a minimum cardinality of zero
and a maximum cardinality of one?
A)
B)
C)
D)
Which type of threat poses the greatest risk to information systems?
A) Software errors and equipment malfunctions
B) Unintentional acts
C) Intentional acts (computer crimes)
D) Natural and political disasters
Which of the following is true with regards to REA diagrams and relational databases?
A) A well-designed relational database is the starting point for creating an REA
diagram.
B) A well-designed REA diagram minimizes update, insert or delete anomaly problem
when the diagram is implemented into a relational database.
C) REA diagrams and database design are generic across organizations.
D) The design of a relational database is specific to the organization being modeled.
In a data flow diagram of the order shipping process, what symbol would most
appropriately denote a “Bill of Lading” (a form of shipping document) used in the
process?
A) a square
B) a circle
C) two horizontal lines
D) an arrow
What report serves as a repository of data from which systems designers can draw
information?
A) The executive steering committee report.
B) The initial investigation report.
C) The systems analysis report.
D) The systems survey report.
With regards to the database design process, accountants may provide the greatest value
to their organization by participating in
A) implementation and conversion.
B) data modeling.
C) database operation and maintenance.
D) system auditing.
Kuzman Jovan called a meeting of the top management at Jovan Capital Management.
Number one on the agenda was computer system security. “The risk of security breach
incidents has become unacceptable,” he said, and turned to the Chief Information
Officer. “What do you intend to do?” Which of the following is the best answer?
A) Evaluate and modify the system using COBOL.
B) Evaluate and modify the system using the CTC checklist.
C) Evaluate and modify the system using the Trust Services framework
D) Evaluate and modify the system using the COSO Internal Control Framework.
Maureen Boyd was arrested in Kansas City for running an online business that
specialized in buying and reselling stolen credit card information. Maureen was charged
with
A) typosquatting.
B) carding.
C) pharming.
D) phishing.
Identify the piece of information below that is typically needed to hire and train
employees.
A) job descriptions
B) vendor performance
C) market coverage
D) capacity needs
If invoices are processed in groups of fifty, which fields from the document shown
below would not be used to create a hash control total?
A) Amount.
B) Item Number.
C) Quantity Ordered.
D) Sales Order number.
Which of the following transactions is represented by the diagram below?
A) Each sale is associated with a single order, and there is a time lag between the time
an order is taken and delivery of the product.
B) Each sale can be comprised of multiple orders, and each order can be associated
with multiple sales or no sales.
C) Each sale can be comprised of multiple orders, and each order can be associated
with one or more sales.
D) Each sale is associated with a single order, and there is no time lag between the time
an order is taken and delivery of the product.
Within the implementation planning and conversion phase of the systems development
life cycle, analysts must ________ before they can ________.
A) complete documentation; test software programs
B) install and test software; test software programs
C) test software programs; test the system
D) test the system; select and train personnel
Personnel policies such as background checks, mandatory vacations, and rotation of
duties tend to deter
A) unintentional errors.
B) employee fraud or embezzlement.
C) fraud by outsiders.
D) disgruntled employees.
When integrating multiple REA diagrams into an integrated REA diagram, merging
redundant resources
A) always affects minimum cardinalities associated with the merged event.
B) sometimes affects minimum cardinalities associated with the merged event.
C) never affects minimum cardinalities associated with the merged event.
D) none of the above
Which of the following controls can minimize the threat of theft of inventory?
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.
A purchase requisition is a common source document used to facilitate which business
activity?
A) customer sale
B) receipt of goods
C) inventory purchase
D) purchase request
PERT is an acronym that stands for
A) program evaluation and review technique.
B) process evaluation and review technique.
C) performance effectiveness and review technique.
D) performance effectiveness and refinement technique.
Describe the basic activities in an HRM/payroll cycle.
Explain benefits to companies and to employees using electronic direct deposit for
payroll.
Explain what an AIS is, describe the basic tasks it performs in an organization, and give
some examples of the types of accounting transactions it processes.
How can a system be protected from viruses?
Kitchen World is changing its inventory system from a file-oriented system to a
relational database system. Identify and design at least three tables that would be
needed to capture data for Kitchen World’s inventory. Each table should include a
primary key, three non-key attributes, and foreign keys as necessary. Make up data
values for two records within each table.
Define the concept of a system.
What is responsibility accounting?
Explain the two advantages semantic data modeling has over normalization when
designing a relational database.
Discuss ways in which technology can be used to streamline cash collections.
What are the purposes of a conceptual systems design report?
Describe the difference between update anomaly, insert anomaly, and delete anomaly.
Provide an example for each of the anomaly.
Explain how social engineering techniques are used to gain physical or logical access to
computer resources.
What are the two ways to query a database using Microsoft Access?
Explain the decisions an organization makes, the information needed to make them, and
the major business processes present in most companies.
Explain the content and purpose of the REA data model.
How is an audit trail used in the general ledger and reporting system?
A teller at a savings and loan drive-through accepted a cash payment from customer #1
for an auto loan. The teller appeared to process the payment, but told the customer the
printer was jammed and she can’t print a receipt. The customer accepted the excuse and
drove away. The teller pocketed the cash and wrote down customer #1’s loan number
and payment amount for future reconciling. A couple of days before customer #1’s
monthly statement was printed, the teller recorded a cash payment from customer #2 as
if it were made by customer #1. The teller pocketed the difference between the two
payments. The teller continued to steal and misapply customer payments for the next
two years without detection.
Identify the type of fraud scheme described. Describe five controls you would
implement to address the fraud risk, and label each control as preventive or detective.
Explain how validity checks, completeness tests and reasonableness tests can be
implemented to ensure accuracy of customer orders.
What is the value of using a context diagram when working with DFDs?
What are the two major types of cost accounting systems and what are the differences
between the two?