A “default value” for an Access data field is:
a) The value of last resort
b) A value that Access will assume if the user does not enter one
c) A value that Access will take from the last record entered into the system
d) none of these
Answer:
Which of these is not an important guideline to follow when drawing decision trees?
a) Capture all possible conditions
b) Show all details in one decision tree
c) Identify all nodes without branches as errors
d) Start on the left and draw branches to the right
Answer:
Continuous audit techniques can improve the effectiveness of the audit by:
a) Focusing most of the audit effort near the year-end
b) Alerting auditors to potential problems when the problems occur
c) Protecting the privacy of the auditors
d) Facilitating parallel simulation
Answer:
This is the process of recording the biometric readings of a legitimate user for the first
time:
a) Authorization
b) Biometric recording
c) Compiling
d) Digital assisting
e) Enrollment
Answer:
The REA accounting framework is most closely associated with which of the
following?
a) SQL
b) An enterprise-wide view of accounting processes
c) Normalization of accounting data for recording and query purposes
d) An example of a data manipulation language
Answer:
A complete, ready-to-go system of computer hardware and software is also often called
a(n):
a) Turnkey system
b) Canned system
c) Kitchen-sink system
d) All-in-one system
Answer:
In a PERT network diagram, the amount of delay time that can occur in a non-critical
activity and still not delay the estimated completion time of a systems implementation
project is called:
a) Slack time
b) Noncritical time
c) Critical time
d) none of the above
Answer:
Which of the following is not a subcategory of input controls?
a) Computer access
b) Data transcription
c) Data recording
d) Data processing
Answer:
All of these are terms normally associated with data flow diagrams except:
a) Context diagram
b) Physical DFD
c) Logical DFD
d) Pseudo DFD
Answer:
_________________ describes the policies, plans, and procedures implemented by a
firm to protect its assets.
a) Internal control
b) SAS No. 94
c) SOX, Section 404
d) Enterprise risk management
Answer:
Which of these is a disadvantage of prototyping?
a) Requires inputs from end users
b) Requires inputs from top management
c) Requires an iterative testing process that takes some time and patience
d) all of these are common disadvantages with prototyping
Answer:
The basic form of backup used in magnetic tape operations is called:
a) Odd parity check
b) Dual-head processing
c) File protection rings
d) The grandfather-parent-child concept
Answer:
Within a database context, the relationship between “grandparent” and “grandchild”
would most likely be:
a) One-to-one
b) One-to-many
c) Many-to-one
d) Many-to-many
Answer:
The Year 2000 problem was a prime example of:
a) Information overload
b) A coding problem
c) Poorly designed report structures
d) The short-sightedness of accountants
Answer:
The auditor’s role in reviewing the system of computer program development:
a) Does not include checking to see that all program changes are properly documented
b) Does not include a check of librarian functions
c) Does not include checking to see that program change requests are properly costed
d) Includes a cross-check of program changes against in-use programs
Answer:
Which of the following statements is not correct?
a) You can avoid using Access‘ Form Wizard and create a form from scratch
b) A form can contain a subform
c) A total value in a report footer will always be at least as large as any group footer
value for the same data field
d) A report can contain a subform within it
e) You can embed pictures or other icons in a report header
Answer:
Time cards, airline reservation screens, and bank deposit screens best describe which of
the following?
a) Data transcription
b) Point-of-sale devices
c) Source documents
d) Turnaround documents
e) Data transaction documents
Answer:
The master file for inventory did not seem right. The file was printed out and many
errors were found. The best control procedure would be:
a) Trailer label control totals
b) A periodic test against physical count
c) A parity check
d) Limit tests
Answer:
Computer assisted audit techniques:
a) Are never used in compliance testing
b) May be used for substantive and compliance testing
c) Are used primarily when auditing around the computer
d) Are good tools for auditors who are lacking in technical computer skills
Answer:
Given the flexibility and usefulness of computerized accounting databases, a company
will always find it cost effective to use them in processing, storing, and retrieving
accounting data.
Answer:
Numbers to the right of equal signs are in “weeks.”
If the project leader now believes that C should be 6 (not 4), the critical path is now:
a) EG
b) ACH
c) BFI
d) ABC
e) none of these
Answer:
Which of the following would best minimize the vertical space used by a report?
a) Reduce vertical space between lines in the report header
b) Reduce vertical space between lines in the detail portion
c) Use smaller fonts in Text boxes
d) all of these are equally efficient for this task
Answer:
Which of the following is not an example of a communication channel?
a) Twisted-Pair wires
b) Coaxial Cables
c) Optical Fibers
d) Modem
Answer:
Which of the following is true?
a) Only the AICPA has drafted an ethical code of conduct
b) Computer crime only refers to manipulating a computer to dishonestly obtain money,
property, or some other advantage of value
c) ACM society is an acronym meaning “association of corporate managers”
d) Ethical use of computers means realizing that the availability of a system does not
convey its unrestricted use
Answer:
The reason why database designers normalize data is:
a) To eliminate data errors
b) To scale data properly
c) To create backup copies of data
d) To create efficient database tables
Answer:
Which of these is not a logical procedure that is followed in the systems analysis phase
of a systems study?
a) Define the problem(s) in the current system
b) Identify the company’s goals
c) Perform a systems survey to acquire information about the current system
d) Generate possible solutions to solve the company’s problem(s)
e) all of the above are systems analysis procedures
Answer:
Which of these is not an acronym associated with secondary storage?
a) RAM
b) WORM
c) CD-ROM
d) DVD
Answer:
Which of these is not a section of a database report?
a) Report Header
b) Page Header
c) Detail lines
d) Page Footer
e) all of these are common sections of a database report
Answer:
In the E-R model, an oval denotes a(n):
a) A data attribute such as a social security number
b) One-to-many relationship
c) “is a” characteristic
d) Transitive relationship
Answer:
Which of the following is most likely the primary reason that organizations are
adopting enterprise asset management (EAM) systems?
a) To reduce overall operating expenses
b) To automate manual operations
c) To reduce the number of employees (labor costs)
d) none of the above
Answer:
Training and change management activities:
a) Take place just before implementation
b) Are most effective when conducted throughout design, implementation, and
post-implementation follow-up
c) Include technical training only
d) Do not include the design of user interfaces
Answer:
A weekly payroll check was issued to an hourly employee based on 98 hours worked
instead of 38 hours. The time card was slightly illegible and the number looked
somewhat like 98. The best control procedure would be:
a) A hash total
b) A code check
c) Desk checking
d) A limit test
Answer:
The guideline recommending that you create “mnemonic names for data fields” means
that you should name data fields that rhyme with their data types.
Answer:
The new standard is IPv6 that uses 128 bits for Internet protocol addresses.
Answer:
Auditors may use transaction tagging to verify how a system processes certain
transactions.
Answer:
The sales process begins with placing an order with a vendor.
Answer:
The first trial balance produced by an AIS in the accounting cycle, is the adjusted trial
balance.
Answer:
IT auditors need people skills as well as technical skills. Discuss some techniques and
skills that assist the auditor during interviews.
Answer:
The ‘systems configuration” of an ERP system refers to how the ERP system is
deployed.
Answer:
It is not possible to implement an enterprise information system in less than one year.
Answer:
The most important skills needed by information technology auditors are people skills.
Answer:
The term ‘scalability” refers to the ability of an organization to scale down an
accounting package for a small business.
Answer:
When comparing computer vendor proposals, the reputations of these vendors should
also be evaluated.
Answer:
Accounting data are typically stored on hard disks in groupings called “computer
records.”
Answer:
Blu-ray disks can store more than CD-ROM disks.
Answer:
We believe that most cybercrime is not discovered.
Answer:
Three database concerns when creating large databases are “data integrity,” “processing
accuracy,” and “data security.”
Answer:
The purchasing process begins with a request for goods or services and ends with
receipt of the goods or services.
Answer:
When referencing data fields in queries using Access, bracket symbols indicate a
reference to an existing field.
Answer:
Most accountants believe that auditors do not need to concern themselves with IP
addresses.
Answer: