A control procedure designed so that the employee that records cash received from
customers does not also have access to the cash itself is an example of a(n)
A) preventive control.
B) detective control.
C) corrective control.
D) authorization control.
________ in a well-structured relational database.
A) Every table must be related to all other tables
B) One table must be related to at least one other table
C) Every table must be related to at least one other table
D) One table must be related to all other tables
Adjusting entries that reflect a change in accounting principle used to value inventories
are classified as
A) corrections.
B) estimates.
C) deferrals.
D) revaluations.
Jim Cooper decided to do some Christmas shopping online. He visited Amazon.com,
found a perfect gift for his daughter, and placed his order. It was only later when he
noticed that the website’s URL that he had placed the order was actually Amazom.com
and not Amazon.com. Jim was a victim of
A) Bluesnarfing.
B) splogging.
C) vishing.
D) typosquatting.
In which tool is a prioritized list of projects contained?
A) The project development plan.
B) The implementation plan.
C) The master plan.
D) The program evaluation and review technique plan.
Common source documents for the revenue cycle include all of the following except
A) sales order.
B) receiving report.
C) delivery ticket.
D) credit memo.
Which item below is not considered a major input to the general ledger and reporting
system?
A) summary entries from the major subsystems
B) reports from managers
C) adjusting entries
D) financing and investing activities
Sabella Cycles declared bankruptcy in 2013 and has since closed 5 outlets, or
approximately 25% of its locations. Sabella needs to reduce the costs of operating the
firm’s information systems. To accomplish this, Sabella might decide to
A) replace the existing system with one of a smaller scale.
B) customize the existing system.
C) outsource system operations.
D) purchase a canned software system.
In the data flow diagram below, which process happens first?
A) Respond to customer inquiries
B) Take order
C) Check inventory availability
D) Approve order
Which of the following statements is true about the development of an REA model?
A) Events that pertain to the entry of data are included in the REA model.
B) The objective is to model basic value-chain activities.
C) REA diagrams model individual transactions and data collections.
D) Information retrieval events are modeled as events in the REA model.
Which statement below regarding prototyping is false?
A) Prototypes are considered “first drafts,” which are quickly built and intended to be
discarded when the real system is finished.
B) Developers who use prototyping still go through the systems development life cycle.
C) Prototypes help developers and end users make conceptual and physical design
decisions.
D) Prototyping allows developers to condense and speed up parts of the analysis and
design phases.
Benathir Donathat, director of the project committee, has received approval from
management for implementation of a new accounting information system. After putting
out an RFP, the committee settled on a Web-based application service provider that will
manage all hardware and software required by the system, with fees based on usage.
The committee decided to go with
A) canned software.
B) a turnkey system.
C) an outsourced system.
D) an end-user developed system.
Virtualization refers to the ability of
A) running multiple systems simultaneously on one physical computer.
B) eliminating the need for a physical computer.
C) using the Internet to perform all needed system functions.
D) using web-based security to protect an organization.
Adjusting entries that are made to counteract the effects of errors found in the general
ledger are called
A) accruals.
B) corrections.
C) deferrals.
D) estimates.
Why is computer fraud often much more difficult to detect than other types of fraud?
A) Because fraud can be committed in only seconds, leaving little-to-no evidence.
B) Because most perpetrators do not spend their illegal income immediately, concealing
key evidence.
C) Because most computer criminals are older and more cunning than perpetrators of
other types of fraud.
D) Because perpetrators usually only steal immaterial amounts of money at a time,
requiring a long period of time to pass before discovery
Information security procedures protect information integrity by
A) preventing fictitious transactions.
B) reducing the system cost.
C) making the system more efficient.
D) making it impossible for unauthorized users to access the system.
Which of the following is not a potential effect of inaccurate data on employee time
cards?
A) Increased labor expenses.
B) Erroneous labor expense reports.
C) Damaged employee morale.
D) Inaccurate calculation of overhead costs.
Woodlane Direct Sales is a telemarketing firm that operates out of Indiana. The
turnover rate among employees is quite high. Recently, the information technology
manager discovered that an unknown employee had used a Bluetooth-enabled mobile
phone to access the firm’s database and copied a list of customers from the past three
years and their credit card information. Woodlane Direct Sales was a victim of
A) bluesnarfing.
B) splogging.
C) vishing.
D) bluetoothing.
Which of the following is not classified as a voluntary deduction?
A) Pension plan contributions.
B) FICA.
C) Health insurance premiums .
D) Deductions for a charity organization
________ is/are an example of a detective control.
A) Physical access controls
B) Encryption
C) Emergency response teams
D) Log analysis
Changing data before or during entry into a computer system to delete, alter, add, or
incorrectly update data is called a
A) virus.
B) logic bomb.
C) trap door.
D) data diddle.
Carding is
A) verifying credit card validity; buying and selling stolen credit cards.
B) inserting a sleeve into an ATM so that it will not eject the victim’s card, pretending to
help the
victim as a means of obtaining his PIN, and using the card and PIN to drain the account.
C) a technique that tricks a person into disclosing confidential information.
D) changing data before, during, or after it is entered into the system in order to delete,
alter, or add key system data.
The collection of employee time sheets is part of which transaction cycle?
A) the revenue cycle
B) the production cycle
C) the human resources cycle
D) the expenditure cycle
Which of the following controls can minimize the threat of over- and underproduction?
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.
What type of conversion changes the old system to a new one by gradually replacing
elements of the old with the new until the old system has been entirely replaced?
A) Direct conversion.
B) Parallel conversion.
C) Phase-in conversion.
D) Pilot conversion.
The ________ authorizes the transfer of raw materials from the storeroom to the
production floor.
A) bill of materials
B) production order
C) materials requisition
D) move ticket
How many tables are needed to implement an REA data model that has six distinct
entities, three M:N relationships and four 1:N relationships in a relational database?
A) 6
B) 9
C) 11
D) 13
The data dictionary usually is maintained
A) automatically by the DBMS.
B) by the database administrator.
C) by the database programmers.
D) by top management.
Many companies sell software, music, or digital photographs over the Internet. They
provide each customer with a digital copy of those resources, but not the actual resource
itself. How will this company’s REA model differ from those selling tangible inventory?
A) These companies do not need an Inventory table.
B) The structure of Inventory table is completely different from that of mass-produced
merchandise.
C) The Inventory table is only different in that it doesn’t need attributes such as
quantity-on-hand, quantity-available, reorder point, and standard reorder quantity.
D) The Inventory table need not include information about the standard list price of
each item and its description.
The REA data model approach facilitates efficient operations by all the following
except
A) standardizing source document format.
B) identifying non-value added activities.
C) storing financial and nonfinancial data in the same database.
D) organizing data to simplify data retrieval and analysis.
Estimating benefits and expenditures to determine whether a proposed system would be
beneficial is known as
A) the “best guess” model of benefit analysis.
B) the “value added” benefit model.
C) the capital budgeting model.
D) the estimated benefits model.
In an REA model, rental transactions differ from sales transactions in that
A) each rental has a part number.
B) each rental has a unique serial number.
C) rental transactions require completely different REA models than sales transactions.
D) each rental has a renter number.
Depreciation expense and bad debt expense are examples of which type of adjusting
journal entry?
A) Deferrals.
B) Accruals.
C) Closing.
D) Estimates.