Information that does not omit important aspects of the underlying events or activities
that it measures is
A) complete.
B) accessible.
C) relevant.
D) timely.
Data masking is also referred to as
A) encryption.
B) tokenization.
C) captcha.
D) cookies.
The unauthorized disclosure of sensitive information is an example of what risk
associated with outsourcing?
A) A locked-in system.
B) A loss of control.
C) A reduced competitive advantage.
D) Inflexibility.
What is the best control to reduce the risk of losing payroll data?
A) Passwords.
B) Physical security controls.
C) Backup and disaster recovery procedures.
D) Supervisory review.
A type 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
According to the ERM model, ________ help to align high level goals with the
company’s mission.
A) compliance objectives
B) operations objectives
C) reporting objectives
D) strategic objectives
If an organization asks you to disclose your date of birth and your address, but fails to
take any steps to protect your private information, the organization has likely violated
which of the Generally Accepted Privacy Principles?
A) Collection.
B) Access.
C) Security.
D) Quality.
Graphical representations of information are often supplemented by
A) narrative descriptions.
B) relevant e-mail communications.
C) logic charts.
D) oral descriptions from management.
Which of the decisions below is not ordinarily found as part of the revenue cycle?
A) What credit terms should be offered?
B) How often should accounts receivable be subjected to audit?
C) How can customer payments be processed to maximize cash flows?
D) What are the optimal prices for each product or service?
Which of the below statements is false with respect to REA diagrams for individual
transaction cycles?
A) They depict basic give-to-get economic duality relationships.
B) They usually provide only a partial view of resources.
C) They need to be combined in order to provide a comprehensive enterprise-wide data
model.
D) They show both how resources are acquired and how they are used.
A row in a table that contains data about a specific item in a database table is call
A) a data model.
B) an attribute.
C) a tuple.
D) a relational record.
Which of the following statements is true?
A) Structured programming divides programs into well-defined segments to reduce
complexity.
B) Structured programming is used to debug logic errors in programs.
C) Structured programming is accomplished by using a flowchart to guide design.
D) Structured programming pieces together standard code strings into a completed
program.
Which of the following is an information systems audit review procedure?
A) Verify the extent and effectiveness of encryption.
B) Inspect computer sites.
C) Test assignment procedures for user IDs.
D) Observe the preparation of backup files.
Which of the following is not an example of the fraud triangle characteristic concerned
with rationalization?
A) Revenge against the company
B) Intent to repay “borrowed” funds in the future
C) Sense of entitlement as compensation for receiving a lower than average raise
D) Belief that the company won’t suffer because an insurance company will reimburse
losses
________ is a feature in many database systems that simplifies the creation of reports
by allowing users to specify the data elements desired and the format of the output.
A) Report printer
B) Report creator
C) Report generator
D) Report writer
A description of something a user wants to include in the system written by the product
owner is called
A) agile development.
B) scrum methodology.
C) scrum development.
D) user stories.
If an organization asks you to disclose your social security number, yet fails to permit
you to opt-out before you provide the information, the organization has likely violated
which of the Generally Accepted Privacy Principles?
A) Management.
B) Notice.
C) Choice and consent.
D) Use and retention.
Andile Uzoma is the CEO of Chibuzo Incorporated. The board of directors has recently
demanded that they receive independent assurance regarding the financial statements,
which are generated using an accounting information system. Which type of audit
would best suit the demands of the board of directors?
A) Financial audit.
B) Information system audit.
C) Operational audit.
D) Sustainability audit.
One objective of accounts payable is to authorize payment only for goods or services
actually ordered and received. The best way to process supplier invoices is to use
A) electronic funds transfer for small, occasional purchases from suppliers.
B) a nonvoucher system.
C) EDI for all small, occasional purchases from suppliers.
D) a disbursement voucher system.
Identify the system below that end users should not be allowed to develop.
A) A payroll processing program.
B) A program that performs “what-if” statistical modeling.
C) Developing an application using prewritten software such as a spreadsheet or
database system.
D) Preparing a schedule or list such as a depreciation schedule.
Unauthorized access, modification, or use of an electronic device or some element of a
computer
system is known as
A) hacking.
B) spamming.
C) posing.
D) hijacking.
Which of the following balanced scorecard dimensions provides measures on how well
the organization is developing new products and training its workforce to continuously
improve service and results?
A) Financial.
B) Internal operations.
C) Innovation and learning.
D) Customer.
Over the entire life of a typical system, approximately ________ of the work takes
place during development and ________ of the work takes place on software
modifications and updates.
A) 30%; 70%
B) 40%; 60%
C) 50%; 50%
D) 60%; 40%
Which of the following is the final activity in the systems development life cycle?
A) Monitoring of the system.
B) Ongoing maintenance activities.
C) Preparation of the post-implementation review report.
D) User acceptance of the post-implementation review report.
In a ________, the old and the new systems are operated simultaneously for a period of
time.
A) direct conversion
B) parallel conversion
C) phase-in conversion
D) pilot conversion
Picking ticket number is most likely to be a foreign key in which entity of an expanded
revenue cycle REA diagram?
A) Customers.
B) Fill Customer Order.
C) Ship Order.
D) Take Customer Order.
A type of software that auditors can use to analyze program logic and detect unexecuted
program code is
A) an audit log.
B) a mapping program.
C) a scanning routine.
D) program tracing.
If a national sales tax were implemented, which language would be used to add a new
field in the sales table to track the sales tax due?
A) Data Definition Language
B) Data Manipulation Language
C) Data Query Language
D) Data Update Language
Performance reports for sales departments should compare actual revenue versus
budgeted
A) revenue.
B) cost.
C) return on investment.
D) profit.
An auditor might use ________ to convert data from several sources into a single
common format.
A) Windows Media Converter
B) concurrent audit technique
C) computer assisted audit techniques software
D) Adobe Professional
Which component of the COSO Enterprise Risk Management Integrated Framework is
concerned with understanding how transactions are initiated, data are captured and
processed, and information is reported?
A) Information and communication.
B) Internal environment.
C) Event identification.
D) Objective setting.
Which of the following control can reduce the distribution of fraudulent paychecks?
A) Have internal audit investigate unclaimed paychecks.
B) Allow department managers to investigate unclaimed paychecks.
C) Immediately mark “void” across all unclaimed paychecks.
D) Match up all paychecks with time cards.
An auditor searching for a shipping document to ensure that the sales number recorded
in the sales journal was properly supported. This is an example of
A) review of the documentation.
B) vouching.
C) confirmation.
D) analytical review.