All of these are common selection criteria for choosing a final software package from a
vendor except:
a) Evaluate the performance capabilities of each proposed system
b) Weigh the costs and benefits of each proposed system
c) Evaluate the maintainability of each proposed system
d) all of these are common selection criteria for selection
Answer:
The process of changing data before, during, or after they are entered into a computer
system is called:
a) Data diddling
b) Salami techinique
c) Logic bombs
d) Social engineering
Answer:
“Excessive data reporting” can result in:
a) Massive quantities of data printed out by a company’s computer
b) The generation of unnecessary reports
c) Subsystem managers’ belief that it is a status symbol to receive large numbers of
internally generated reports
d) Inefficient subsystem manager decision making due to a lack of relevant information
being available
e) all of the above
Answer:
Which of these is an advantage of a subform?
a) The ability to display subordinate information
b) The ability to be used in the same manner as regular forms
c) both of these
d) none of these
Answer:
Which of these businesses is not required to report suspicious activities under current
federal laws?
a) Banks
b) Money service organizations
c) Commodity Traders
d) Mutual fund dealers
e) Race tracks
Answer:
According to the text, which of the following is an output of the human resource
management process?
a) Retired employee roster
b) List of training programs for employees
c) Employee listings
d) none of the above
Answer:
An example of a conflict-of-interest situation is:
a) Not working for a new company in a job similar to your last job
b) Not talking to outsiders about general business concerns
c) A decision where personal and corporate goals conflict
d) Refusing to use a new computer if your colleagues are not provided similar systems
Answer:
The purpose of using validation tests in the record definition of a database is to:
a) Make sure the database works properly
b) Avoid data entry errors
c) Ensure normalized data
d) Verify that the user is authorized to enter data in the database
Answer:
Which of the following is not an objective of the sales process?
a) Controlling inventory
b) Tracking sales of goods and/or services to customers
c) Billing for goods and services
d) Forecasting sales and cash receipts
Answer:
In each one of the following four questions, you are given a well-recognized procedure
of internal control. You are to identify the irregularity that will be discovered or
prevented by each procedure.
At a movie-theater box office, all tickets are prenumbered. At the end of each day, the
beginning ticket number is subtracted from the ending number to give the number of
tickets sold. Cash is counted and compared with the number of tickets sold.
a) The box office gives too much change
b) The ticket taker admits his friends without a ticket
c) The manager gives theater passes for personal expenses, which is against company
policy
d) A test check of customers entering the theater does not reconcile with ticket sales
e) Tickets from a previous day are discovered in the ticket taker’s stub box despite the
fact that tickets are stamped “Good on Date of Purchase Only”
Answer:
When using a point-scoring system, the winner is usually the choice with:
a) The lowest score
b) The highest score
c) The median score
d) The vendor with the most resources
Answer:
Accounting “ethics” means:
a) Whatever the corporate manual says it means
b) Acting responsibly as long as no dollars are involved
c) Only being honest; everything else is up for grabs
de) Acting responsibly, no matter what
Answer:
Which of the following cannot be defined when using the Report Wizard in Microsoft
Access?
a) Data source selection
b) Grouping
c) Sorting
d) Format design
e) all of these can be defined by the Report Wizard
Answer:
The term “click fraud” refers to:
a) Overcharging clients when they view a website
b) Overcharging companies for phantom clicks on an advertising link
c) Misleading users into clicking on links to web sites selling illegal goods or services
d) none of these refers to click fraud
Answer:
A periodic review by internal auditors that stresses the evaluation of the efficiency and
effectiveness of a department’s procedures is called a (an):
a) Operational audit
b) Financial audit
c) Management-by-exception audit
d) Audit by exception
Answer:
Which of these sections of a database report is likely to occupy the most room on a
report?
a) Report Header
b) Page Header
c) Detail lines
d) Page Footer
e) Report Footer
Answer:
The document flowchart symbol for a manual file (such as a file cabinet of accounts
receivable invoices) is:
Answer:
One of the major crimes identified by the Computer Fraud and Abuse Act of 1986 is the
intent to illegally obtain information or tangible property through the use of computers.
Which of the following methods might accomplish this type of crime if the perpetrator
can change data before, during, or after they are entered into a computer system?
a) Salami technique
b) Data diddling
c) Shoulder surfing
d) Trojan horse program
Answer:
Social networking sites such as Twitter or Facebook:
a) Have only social uses, not commercial ones
b) Have both social and commercial uses
c) Have only commercial uses
d) May have future commercial uses that have not been realized to date
Answer:
In order to maintain good internal control within the computer department:
a) Computer operators need to be good programmers
b) Programmers should have control over day-to-day production runs
c) Computer operators should be allowed to make changes in programs as needed in
order to keep the computer running
d) Programmers and computer operators should be in separate sections of the computer
department
e) The tape librarian should be able to operate the computer
Answer:
An example of a virtual currency is:
a) Negotiable bonds
b) Bitcoin
c) A certificate of deposit
d) The lettered stock of a company
Answer:
The term data encryption refers to:
a) Storing data in safe places called “crypts”
b) Transforming data into secret codes
c) Scrambling data systematically
d) none of these
Answer:
Another term for an accounting system accessed via the Internet is:
a) Internet portal
b) Online access
c) Hosted solution
d) BRP system
Answer:
RFIDs allow firms to:
a) Track inventory more effectively
b) Eliminate the use of databases
c) Reduce the costs of ERP systems
d) all of the above
Answer:
As described in the chapter, all of these are normalization “forms” except:
a) First normal form
b) Second normal form
c) Third normal form
d) all of these are normal forms
Answer:
A CPA reviews a client’s payroll procedures. The CPA would consider internal control
to be less than effective if a payroll department supervisor was assigned the
responsibility for:
a) Distributing payroll checks to employees
b) Reviewing and approving time reports for subordinate employees
c) Hiring subordinate employees
d) Initiating requests for salary adjustments for subordinate employees
Answer:
In an online, real-time system, which of the following would be most likely to be used
as backup for an application’s master file maintained on magnetic disk?
a) At specified periods the disk files would be dumped to (copied on) magnetic tape
along with the period’s transactions
b) A duplicate disk file would be maintained and all activity would be copied on
magnetic tape continuously
c) The grandfather-parent-child technique would be employed to retain disk files
d) All source documents for transactions would be retained
e) The disk files would be copied to magnetic tape continuously
Answer:
This measures how close a biometric reading is to a prerecorded template:
a) PDA reading
b) Hamming distance
c) Match percentage
d) Legacy amount
Answer:
All of the following are reasons why SOX was enacted, except:
a) Enron’s CEO, Jeffrey Skilling, claimed he did not know about the company’s
financial shenanigans because he was not involved in their accounting
b) Public perception was that auditors were having conflicts of interest with respect to
the auditing and consulting services they provided
c) The FASB has long been thought to be ineffective
d) Congress wanted to restore investor confidence in the wake of a rash of corporate
scandals
Answer:
Business process reengineering, as it relates to an enterprise system implementation:
a) Always precedes the implementation
b) May precede or be concurrent with implementation depending on the need to
conform with industry best practices
c) May precede or succeed an implementation depending on the need to conform with
industry best practices
d) Always succeeds the implementation
Answer:
The term key in the context of data encryption refers to:
a) A physical key similar to a house key
b) A logical key similar to the primary key of a data file
c) A mathematical function used for encryption purposes
d) A computer function key that can be found on keyboards
Answer:
If _____ controls are ineffective, this can cause ____ controls to be unreliable.
a) IT general, application
b) Application, IT general
c) Application, enterprise
d) Cross-footing, segregation of duties
Answer:
All of the following are items within the data hierarchy except:
a) Database
b) Data field
c) Record
d) all of these items are part of the data hierarchy
Answer:
Within the context of systems design, the “make or buy” decision refers to whether an
organization should purchase an existing system, or develop its own system.
Answer:
Data encryption renders a text message unreadable during data transmission, even if
intercepted.
Answer:
Answer:
To date, e-commerce has had less impact on accounts payable and accounts receivable
than on procurement and inventory tracking.
Answer:
DML stands for “data management logic.”
Answer:
A DBMS is an efficient database table in third normal form.
Answer:
When a cloud service company hosts a client’s website, this is an example of “platform
as a service.”
Answer:
An example of a corporate scandal that was mentioned in this chapter is the Enron case.
Answer:
Software and consultant selection precedes formulation of the project team in an
enterprise system implementation.
Answer:
What is the purpose of a decision table?
Answer:
Change management activities are nice to include in an enterprise system
implementation, but they aren’t necessary.
Answer:
A rule of thumb is that prewritten accounting packages can handle about 80% of a
company’s needs.
Answer:
Low-end accounting software is unlikely to include features such as sample charts of
accounts and flexible reporting.
Answer:
The developers of new accounting information systems should not be concerned with
non-monetary figures because these are mostly irrelevant to accountants.
Answer:
Fortran, COBOL, and RPG are examples of computer operating systems.
Answer:
RAM is an acronym for “record access machine.”
Answer:
When purchasing a new database management system, managers should focus on the
system’s technological capabilities rather than its compatibility with current systems.
Answer:
An append query in Microsoft Access is an example of an action query that enables you
to systematically add the term “Jr.” to individual names in a customer database.
Answer:
It is rarely external forces that cause an organization to need new AIS software.
Answer: