A computer virus is:
a) A disease that computer programmers are very susceptible to
b) A small processing routine that the user accidentally introduces into the system
c) A misnomer, since unlike biological viruses, computer viruses cannot reproduce
themselves
d) Harmless
Answer:
The data item which uniquely identifies a computer record in an AIS database table is
called the:
a) Pointer address
b) Primary record key
c) Employee number
d) Header label
e) Sort field
Answer:
When we talk about a Value-Added Reseller within the context of accounting and
enterprise software, we are referring to an individual or business that:
a) Usually assists small businesses to select entry-level, small business software
b) Is a qualified installer of mid-level or high-end accounting software
c) Makes special arrangements with software vendors and is able to train customers
d) both (b) and (c)
e) none of the above
Answer:
Which of the following is not a principle of the AICPA’s Trust Services?
a) Maintainability
b) Availability
c) Online privacy
d) Processing integrity
Answer:
All of the following are input documents for the production process, except:
a) A master production schedule
b) A production order
c) A material requirements planning document
d) A bill of materials
Answer:
When using activity-based costing techniques, which one of the following departmental
activities would be expected to use machine hours as a cost driver to allocate overhead
costs to production?
a) Plant cafeteria
b) Machine setups
c) Material handling
d) Robotics painting
Answer:
The magnetic tape containing accounts receivable transactions could not be located. A
data processing supervisor said that it could have been put among the scratch tapes
available for use in processing. The best control procedure would be a(an):
a) Header label
b) Trailer label
c) External label
d) File protection ring
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
five terms that are not used.
1) _____ click fraud
2) _____ DES
3) _____ EDI
4) _____ HTML
5) _____ phishing
6) _____ proxy server
7) _____ TCP/IP
8) _____ VPN
9) _____ VoIP
Definitions:
A. A secure method of transmitting messages cheaply over existing Internet
connenctions
B. A digital time-stamping service
C. A local area network file server typically devoted to providing Internet service
D. A markup language designed specifically for businesses and financial reporting
E. A transmission protocol enabling users to send voice-grade messages over the
Internet
F. A transmission protocol used to send email messages sent over the Internet
G. An activity designed to steal a person’s financial identity
H. An authenticating document issued by a third party called a certificate authority
I. An encryption standard used by the U.S. government
J. An extension of HTML that allows users to create their own markup tags
K. Inflating the number of uses of a link to an alternate website
L. Software typically used for web conferencing
M. The exchange of electronic documents such as contracts
N. The markup language typically used to display web pages in a web browser
Answer:
The most important factor in planning for a major change in a computer-based system
is:
a) The organization of the IT department
b) The ability of the systems programmers to write appropriate software
c) The selection of the most advanced computer equipment
d) Giving the systems people a free hand in all changes
e) The participation of top management in the planning process
Answer:
Suppose an employee’s date of hire is changed in an employee table. When a database
user subsequently runs a report showing the number of years the employee has worked
for the company (a calculated field), what will happen?
a) Nothing. The same value that was calculated in any prior report will continue to
show in the new report
b) The new report will show a new calculated value
c) The new report will show the average of the original value and the new value
d) This depends upon other settings not indicated in the statement
Answer:
Numbers to the right of equal signs are in “weeks.”
In this chart, note that two arrows point to circle 5. This means that:
a) Activity E requires two subsequent activities
b) Activity H requires two precedent activities
c) Both activities C and D require activity H to be completed first
d) none of these
Answer:
An advantage of cloud computing is that:
a) No one understands it, including hackers and would-be fraudsters
b) All data inputs, processing, and outputs are hidden
c) The service provider provides for backup
d) Smaller businesses or government agencies cannot use it
Answer:
Which of these is not a phase in the life cycle of an information system?
a) Planning
b) Analysis
c) Control
d) Implementation
Answer:
All of these are characteristics of the data stored in a data warehouse except:
a) Data are clean of errors
b) Data are defined uniformly
c) Data are stored in consistent formats
d) Data are simplified, and thus cannot be used to answer complex questions
Answer:
Which of these acronyms is not normally associated with the systems studies?
a) SDLC
b) RFP
c) PERT
d) SOX
Answer:
Editing checks performed “in tandem” would be defined as:
a) Tests of alphanumeric field content
b) Tests for valid codes
c) Redundant data checks
d) Tests of reasonableness
Answer:
Which of the following statements is not true?
a) Time and billing systems are similar to job order costing systems
b) Time and billing systems are an important component of an AIS for manufacturing
firms
c) A difficult problem for time and billing systems is tracking staff time
d) Time and billing systems are important in the professional service industry
Answer:
The hardware of a computer system includes the computer itself and other devices that
help the computer perform its tasks. These “other devices” are commonly also called:
a) Helper equipment
b) IT devices
c) Peripheral equipment
d) Secondary equipment
e) Accessory equipment
Answer:
Database management systems can be implemented on:
a) Mainframe computers only
b) Mainframe and minicomputers only
c) Mainframes, minicomputers, and microcomputers
d) Microcomputers only
Answer:
Which of these is not an advantage of XBRL?
a) It often enables businesses to avoid rekeying data downloaded from corporate
websites
b) It constrains companies to particular formats, thus ensuring consistency
c) It helps standardize the storage and therefore presentation of financial information
d) all of these are advantages of XBRL
Answer:
All of these are database structures except:
a) Hierarchical
b) Network
c) Star
d) Relational
Answer:
Good computer security usually begins with:
a) Strong application controls
b) Enlisting the support of top management
c) Long jail sentences
d) Powerful microprocessors
Answer:
All of these are examples of typical costs that a company will usually incur when
switching to a new computer system except the costs of:
a) New computer hardware and software
b) Hiring additional employees
c) Operating the new system
d) Site preparation
e) Lost customers
Answer:
Numbers to the right of equal signs are in “weeks.”
The slack time for activity D is:
a) 2
b) 4
c) 6
d) 9
e) none of these
Answer:
A system that enables users to input data directly into a computer, typically from a
remote site, is conventionally called a(n):
a) Remote input system
b) On-line job entry system
c) Remote site input system
d) none of these
Answer:
A data dictionary:
a) Is a book defining computer terms
b) Is a reference document describing how accounting data are collected
c) Is usually a computer file that maintains descriptive information about the data items
of an accounting information system
d) all of the above
Answer:
The task of providing greater detail in successive levels of data flow diagrams is called:
a) Contexting
b) Detailing
c) Decomposition
d) Pyramiding
Answer:
In Access, a validation rule triggers at the time that:
a) The user first enters data into the database
b) The DBMS first uses the data in a report
c) The user first requests the database to test data with a menu command
d) The user powers up Access and loads that particular database
Answer:
Which of the following professionals would use a document flowchart?
a) Accountants
b) Auditors
c) System designers
d) all of the above
Answer:
On which of these should a business normally expend the most time and effort?
a) Shopping for a spreadsheet program
b) Shopping for an integrated accounting package
c) Shopping for a bolt-on
d) Shopping for an ERP system
Answer:
HTML tags describe how data and graphics should be presented by a web browser.
Answer:
The letter “M” in the acronym DBMS stands for “maintenance.”
Answer:
The largest unit of information in an accounting information database is a data field.
Answer:
A system flowchart represents a flow or job stream of accounting data through the
various processing phases of the accounting system.
Answer:
A last name such as “Smith” is an example of a useful primary record key.
Answer:
Test data makes its possible to determine whether computer code is free from errors or
fraud.
Answer:
XBRL is not related to XML.
Answer:
A conflict exists between providing bona fide AIS users easy access to computer
resources and security objectives.
Answer:
In Access, forms allow users only to view database information, but not change it.
Answer:
An example of knowledge process outsourcing (KPO) is processing tax returns.
Answer:
For fast printing, most AIS systems use ink jet printers rather than laser printers.
Answer:
Fortunately, thwarting most forms of cybercrime does not require the support of top
management.
Answer:
MRP I and MRP II systems were forerunners to enterprise information systems.
Answer:
An advantage of XBRL is that it can save companies the cost of rekeying financial data
from one computer application to another.
Answer:
An advantage of computerized AISs is that they do not need to be programmed to catch
simple input errors such as entering “4.0” instead of “40.0” for hours worked in a
payroll application.
Answer:
Relational databases store small amounts of data in spreadsheets.
Answer: