Which of these secondary storage media is likely to hold the most data?
a) Hard disk
b) Blue-ray disc
c) CD-ROM
d) Flash drive
Answer:
Which of the following is not typically checked by an auditor in a review of a
responsibility system of computer program development and maintenance?
a) Documentation of all program changes on proper change-request forms
b) Proper costing of all program change requests
c) A review of each program change request by an internal auditor
d) Matches between program documentation and the production version of a computer
program
Answer:
The certified information systems auditor certification is sponsored by:
a) ISACA
b) AICPA
c) IMA
d) none of these
Answer:
Well-designed output reports are characterized by all but which of the following?
a) They are useful
b) They are conveniently formatted
c) They never include graphs
d) They are easily identifiable
Answer:
In recent years, the most common complaint related to identify theft is:
a) Alteration of personal information
b) Imbalances in financial statements
c) Credit card fraud
d) Deletions of the personal information maintained by banks and insurance companies
Answer:
Job costing systems are most appropriate for:
a) Home builders
b) Textbook publishers
c) Beverage companies
d) both a and b are appropriate industries for job costing systems
Answer:
Programs that help users perform such tasks as copying files, converting files from one
format to another, compressing files, performing system diagnostics, and building disk
directories best describes which of the following?
a) Antivirus software
b) Utility programs
c) Application software
d) Operating system software
Answer:
Which of these is least likely to be an example of a cloud computing service?
a) The development of a web site for a retail store
b) The remote processing of payroll records for a manufacturer
c) The use of computer time on a remote supercomputer by a research firm
d) Interviewing candidates for an executive accountant
e) all of these are reasonable examples of cloud computing services
Answer:
Which of the following is an example of a not-for-profit organization?
a) Consulting firm
b) State university
c) Public hospital
d) both b and c are correct
Answer:
Numbers to the right of equal signs are in “weeks.”
Which of the following is the critical path in this network?
a) ACH
b) BFI
c) EG
d) EDH
e) ABDG
Answer:
According to the text, all of the following are objectives of the human resource
management process except:
a) Hiring, training, and employing workers
b) Counseling employees on retirement and medical benefits
c) Maintaining employee earnings records
d) Reporting on payroll deductions
Answer:
Which of the following policies or practices is most likely to represent a weakness in
internal controls pertaining to an automated data processing system?
a) Computer operators are denied access to the system/program documentation library
b) Employees in the data processing department are prohibited from initiating requests
for changes to master files
c) Computer programmers are permitted to operate the computer for regular processing
runs which involve programs that they have written
d) Computer operators who run the programs related to inventory are prohibited from
making test counts of goods on hand in order to check the accuracy of the computer
inventory files
e) All corrections of errors in the master file are reviewed and approved by a
supervisory-level employee who is independent of the data processing department
Answer:
A student fails a course at his university. Which of these is most likely to be the cause
of the problem and not a symptom of this problem?
a) An angry student
b) The student gets placed on probation
c) The student’s mother pays an angry visit to the dean of students
d) The student did not study for the course
Answer:
Which of the following best describes assurance services?
a) Auditors are desperate to offer assurance services so that they will still
have business in the future
b) Assurance and auditing are closely related
c) Assurance is a guarantee that there is no fraud in a company
d) There are no likely assurance services that CPAs can offer that do not require
accountants to be well-trained in information technology
Answer:
Which of the following is not usually a design consideration in coding systems?
a) Consistency
b) Standardization
c) Government regulation
d) Plans for future expansion
Answer:
Which of these terms is most closely associated with cloud computing?
a) Data processing
b) Outsourcing
c) Data communications
d) Source programming language
e) Compiling
Answer:
Which of the following symbols represents the standard systems flowcharting symbol
for an input/output process?
Answer:
One form of access security is determining authentic users by “what they have.” Which
of the following would be an example of such authentication?
a) Verifying a password
b) Biometric tests such as retina scans
c) Requesting that the user provide his or her mother’s maiden name
d) Requiring the user to show a valid driver’s license
Answer:
At the time that a user starts to input data into a database, an “input mask” for a
telephone number in an Access database might look like:
a) xxx-xxx-xxxx
b) abc-def-ghij
c) ( _ _ _ ) _ _ _ – _ _ _ _
d) none of these
Answer:
All of the following are examples of peripheral equipment except:
a) Input equipment
b) Output equipment
c) Communications equipment
d) Primary memory equipment
e) Secondary storage equipment
Answer:
A general ledger:
a) Is a chronological listing of an organization’s transactions
b) Is a listing of an organization’s transactions, organized by account
c) Does not include every account in an organization’s chart of accounts
d) Is the same thing as a transaction listing
Answer:
A data dictionary can help an accountant:
a) Prepare tax forms for the IRS
b) Establish an audit trail
c) Correct clerical mistakes in transaction data
d) Perform an audit of the petty cash fund
Answer:
For the following terms find the correct definition below and place the letter of that
response in the blank space next to the term. Each definition is used only once there are
three terms that are not used.
1) ______ enterprise asset management
2) ______ BPM software
3) ______ financing process
4) ______ lean accounting
5) ______ lean production
6) ______ change management
7) ______ business process reengineering
8) ______ value stream management
9) ______ lock-box systems
10) ______ fixed asset management
11) ______ non-value-added waste
12) ______ production process
Definitions:
A. The opposite of “tweaking” a business process
B. Used for effective cash management
C. The process to help select an optimum strategy for acquiring/investing financial
resources
D. Performance measures (data) that help managers and team members make wise
decisions regarding methods to reduce or eliminate waste
E. Bar codes affixed to physical assets make this job easier
F. A collection of activities and work flows in an organization that creates value
G. A key success factor for business process reengineering
H. Softwareto gather, maintain, and use these data to provide better customer service
and customer loyalty
I. A management philosophy developed through the concepts of JIT and TQM
J. Process to improve overall customer value and to increase the profitability of the
products or services that the organization offers
K. Begins with a request for raw materials and ends with the transfer of finished goods
to warehouses
L. When companies have production or work completed in countries like India, China,
Canada, Mexico, or Malaysia
M. An example of this concept is the following: an order fulfillment includes all metrics
from the sales/order entry point, through manufacturing, and all the way to after-sales
support
N. Software that collects corporate knowledge, data, and business rules to improve core
processes
O. This process describes how a company acquires and uses cash, other liquid assets,
and investments
Answer:
The term “mark sense media” is most-closely related to which of the following?
a) POS system
b) OCR system
c) MICR system
d) ABA system
Answer:
Within a database context, the relationship between ‘students” and “classes” would most
likely be:
a) One-to-one
b) One-to-many
c) Many-to-one
d) Many-to-many
Answer:
Which of these is most likely to be the first task in a systems study?
a) Systems analysis
b) Systems design
c) Preliminary investigation
d) any of these are possibleit depends upon the system under study
Answer:
All of the following are reasons why information technology is important to
accountants except:
a) IT supports AIS functions such as communications and record keeping
b) Accountants must often evaluate AISs for themselves or for clients
c) It is important to keep up; if your competitor buys new computers, you should too
d) IT is likely to affect the way accountants work in the future
Answer:
Which of the following accounting functions has been automated by most companies’
information processing subsystems?
a) Posting to ledgers
b) Recording journal entries
c) Preparing trial balances
d) all of the above
Answer:
The Enterprise Risk Management (ERM) framework is based on the 1992 COSO report
and adds three additional components for an effective internal control system. Which of
the following is not one of those three?
a) Objective setting
b) Event identification
c) Control assessment
d) Risk response
Answer:
Information Technology governance includes all of the following except:
a) A decentralized approach to IT acquisition
b) Using IT strategically to carry out the objectives of an organization
c) Ensuring effective management of an organization’s IT resources
d) Control over IT-related risks
Answer:
All of the following are programming languages except:
a) Java
b) HTML
c) C++
d) COBOL
e) ERP
Answer:
What has been the effect on accountants in those organizations which have
computerized their data processing functions?
a) The need for accountants has disappeared
b) The accountants have become “pure” bookkeepers
c) The accountants have become involved in more decision-making activities
d) The accountants’ decision-making activities have drastically declined
Answer:
A disadvantage of database management systems is that:
a) They are not flexible
b) They cannot be implemented on microcomputers
c) They rarely support file inquiries
d) They are often machine dependent (e.g., not all DBMSs can run on all types of
computers)
Answer:
Within the context of systems studies, a point-scoring system is commonly used:
a) Selecting employees to use for such studies
b) To identify the most productive employees
c) To rank processing alternatives for a given task
d) To rank competing systems when purchasing a system
Answer:
From the following choices, the best example of a primary key for an employee table
would be his or her:
a) Social Security number
b) Phone number
c) Last name
d) Office number
Answer:
Why would some companies choose to have payroll processed by an external service
bureau?
Answer:
Give three reasons why XBRL formatted documents are useful.
Answer:
The idea behind view controls is to allow users access to only that information that they
need to see.
Answer:
A cash budget is a primary output of the financing process.
Answer:
In designing an AIS, system developers should design the outputs of the system first,
not the inputs.
Answer:
A career in information technology auditing requires both specialized skills and a
broad-based set of technical knowledge.
Answer:
As used in chapter 1, the term “dashboard” refers to a quick and easy plan to install a
computerized accounting system in an organization.
Answer:
Documentation includes everything except narrative descriptions.
Answer:
The “concurrency” concern in database operations refers to the need to convert foreign
currency amounts into dollar terms before reporting them to subschema viewers.
Answer:
For a file of employee workers, it would make more sense to use their last name as a
primary key rather than their Social Security number..
Answer:
Program flowcharts and decision tables are used primarily by systems analysts and
programmers.
Answer:
Normal transactions rather than exception transactions are of most interest to auditors.
Answer:
The term “big data” refers to the limited amount of data that organizations consider
critical to their missions and activities.
Answer:
Why would an organization allow some users to only view a subschema of a database
file instead of the schema?
Answer:
A major output of financial accounting is the preparation of financial statements such as
an income statement.
Answer:
The term “B2B” is Internet slang for “back to basics.”
Answer:
“Protecting privacy” is an important goal in data modeling.
Answer:
Why would buyers prefer to use E-payments when making purchases over the web?
Answer:
An example of an intangible benefit of ERP systems is increased customer satisfaction.
Answer:
An important disadvantage of XBRL is that most accounting packages cannot read or
write documents in XBRL format.
Answer: