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In a data flow diagram of the customer payment process, "Customer payment" will
appear above or in
A) a square.
B) a circle.
C) two horizontal lines.
D) an arrow.
Multi-factor authentication
A) involves the use of two or more basic authentication methods.
B) is a table specifying which portions of the systems users are permitted to access.
C) provides weaker authentication than the use of effective passwords.
D) requires the use of more than one effective password.
Which of the following diagrams represents the cardinality pairs in a situation where a
finished product requires one or more labor operations, and labor usage is recorded to
specific production runs?
A)
B)
C)
D)
Which of the following attributes would typically be included in the table that stores
data about the Customer entity in a relational database?
A) Invoice number.
B) Credit limit.
C) Product code.
D) Backorder.
________ is a data entry input control that involves checking the accuracy of input data
by using it to retrieve and display other related information.
A) Validity check
B) Duplicate data check
C) Closed-loop verification
D) Check digit verification
With regards to an accounting information system, a financial audit is most concerned
with
A) the system's output.
B) the system's input.
C) the system's processing.
D) the system's storage.
A growing number of companies require some of their upper level executives to spend
time performing job duties of rank-and-file employees. When the vice president of
DaVita Inc., a major provider of dialysis treatment, spent three days working in one of
the company's clinics, she understood
A) that the company's polyester uniform caused her to sweat a great deal.
B) evidence of fraud in several clinic locations.
C) how the need to respond to life-threatening emergencies can result in delays in
completing corporate-mandated reports.
D) situations where employees were treating customers properly.
________ is the process of installing hardware and software and getting the AIS up and
running.
A) Conceptual design
B) Physical design
C) Systems analysis
D) Systems implementation
Which of the following represents the cardinality pairs in a situation where a finished
product requires one or more machine operations, and machines usage is tracked by
specific production run(s)?
A)
B)
C)
D)
EFT payments are generally performed by
A) the treasurer.
B) a cashier.
C) an accounts payable clerk.
D) a credit manager.
Which entity is most likely to be part of both the payroll cycle and the revenue cycle?
A) Cash.
B) Customer.
C) Receive Goods.
D) Inventory.
Evaluating effectiveness, efficiency, and goal achievement are objectives of ________
audits.
A) financial
B) operational
C) information systems
D) all of the above
Suppose a relational database contained two linked tables. Which of the following items
is not necessarily present in the database?
A) Two primary keys
B) Two foreign keys
C) At least one column
D) One foreign key
Preimer Life Company is a life insurance company that collects, stores, prepares and
provides customerized life insurance policy to customers in the Midwest. When a
customer's information is received, it is recorded in a database and a ticket is provided
to the policy underwriter . When the life insurance policy is issued, the database is
updated so that it always reflects the correct amount of life insurance coverage and the
length of the policy available to the customers. In a data flow diagram, which type of
symbol would be used to represent policy underwriters?
A)
B)
C)
D)
Refer to the table below, which shows the results of payback, net present value, and
internal rate of return analysis of four projects. Which is preferred by the internal rate of
return criterion?
A) Project A
B) Project B
C) Project C
D) Project D
Residents in Berryhill received an e-mail stating that there is an armed robber on the
loose. The e-mail claimed to be from the Berryhill police department, but it wasn't.
Computer forensic experts later determined that the e-mail was sent from a computer
lab in the Berryhill's public library. The police were then able to uniquely identify the
computer that was used by means of its network interface card's ________ address.
Security cameras later help the police to reveal the identity of the individual responsible
for the hoax.
A) IDS
B) TCP/IP
C) MAC
D) DMZ
How do users retrieve data stored in a database?
A) by viewing the appropriate data tables
B) by executing a query
C) by performing a search
D) by specifying the primary keys
A guiding philosophy and a set of principles for developing information systems in an
unknown, rapidly changing environment is called
A) agile development.
B) scrum methodology.
C) scrum development.
D) user stories.
Which of the following are used to document entries made to update the general ledger?
A) general journal
B) subsidiary journal
C) subsidiary ledgers
D) journal vouchers
Nolwenn Limited has been diligent in ensuring that their operations meet modern
control standards. Recently, they have extended their control compliance system by
incorporating policies and procedures that require the specification of company
objectives, uncertainties associated with objectives, and contingency plans. Nolwenn
Limited is transitioning from a ________ to a ________ control framework.
A) COSO-Integrated Framework; COBIT
B) COBIT; COSO-Integrated Framework
C) COBIT; COSO-ERM
D) COSO-Integrated Framework; COSO-ERM
E) COSO-ERM; COBIT
________ is a form of user resistance where data are erroneously entered into a system.
A) Acceptance
B) Aggression
C) Avoidance
D) Aggravation
A receiving clerk notes that a delivery of 10 units has been received, but the purchase
order specified 12 units. A debit memo will need to be prepared to adjust for the
difference between the quantity ordered and received. Who should prepare this
document?
A) the receiving clerk
B) the controller
C) the vendor
D) the purchasing department manager
Identify the item below that is not one of the four different types of data processing
activities.
A) creating
B) reading
C) using
D) deleting
Who should provide the adjusting entries in a well-designed general ledger and
reporting system?
A) Various user departments.
B) The treasurer department.
C) Anyone who has access to the other major AIS subsystems.
D) The controller office.
In which entity would an item's standard cost information most likely be maintained?
A) Inventory entity.
B) Order_Inventory entity.
C) Inventory-Order_Inventory entity.
D) Cost entity.
What is a key decision that needs to be made with regards to selling merchandise?
A) which banking institution to use
B) which employees to hire
C) which public accounting firm to employ
D) which credit cards to accept
Helge Autoparts sells new and refurbished auto parts exclusively to auto dealers. Helge
purchases inventory from distributors at trade conventions. Each time Helge makes a
purchase, the company records the suppliers name, address, date, specific items
purchased, price paid for each, and the total amount spent. Helge later researches the
inventory items to set the customer price. The company assigns an inventory number to
each item purchased and records the customer price for each item. Helge buys price
tags and display supplies from Alwin Incorporated, a company that sells them at all
trade conventions. All inventory and supplies purchases are immediately paid for with
cash or with checks from a bank account in Helge's name. All cash received from sales
are also deposited to the same bank account. Several times a year Helge rents display
space at dealer conventions. A deposit is always required, and the entire fee is due the
day the convention starts. Helge records the deposit and final payment, along with the
convention's name and address, in the same worksheet on which purchases of inventory
and supplies are recorded.
Consider Helge's processes regarding the purchasing inventory and supplies, renting
display space, and paying for purchased items. A well-designed REA diagram would
A) reflect minimum cardinalities of 1 for the relationship between Vendor and Cash
Disbursement entities.
B) reflect the same number of 0 and 1 minimum cardinalities.
C) reflect more maximum cardinalities of M than of 1.
D) reflect maximum cardinalities of M for the relationship between Inventory and
Purchase entities.
Which of the following is a financial pressure that could cause an employee to commit
fraud?
A) A feeling of not being valued.
B) Having a grumbling and drug addiction.
C) Having a close association with suppliers and customers.
D) Having an anger management issue.
Which of the following fraudulent acts generally takes most time and effort?
A) Lapping accounts receivable.
B) Selling stolen inventory to get cash.
C) Stealing inventory from the warehouse.
D) Creating false journal entries to overstate revenue.
Yasamin Roshni owns and operates a small deli in Miami, Florida. Each afternoon, she
prepares a shopping list that describes the quantity and variety of ingredients that she
will purchase in the evening from her wholesaler. The shopping list is an example of
a(n)
A) bill of materials.
B) materials requisition.
C) operations list.
D) production order.
What of the below is the most time-consuming activity in the physical design stage of
the systems development life cycle (SDLC)?
A) Controls design.
B) Input design.
C) Output design.
D) Program design.
Identify a key advantage of a business process management system (BPMS) as
compared to an event-based system.
A) Ease of use.
B) Increase processing speed.
C) Cost saving.
D) Built in audit trail.
Who generally receives the findings and conclusions of an operational audit?
A) The board of directors.
B) Management.
C) The external auditor.
D) The IRS.
