A query that extracts, for a given time period, the total amount of all sales events for
which there is no corresponding receive cash event will yield
A) a cash account ledger.
B) a credit sales journal.
C) an accounts receivable ledger.
D) an accounts payable journal.
If an organization asks you to disclose your social security number, but decides to use it
for a different purpose than the one stated in the organization’s privacy policies, the
organization has likely violated which of the Generally Accepted Privacy Principles?
A) Collection.
B) Access.
C) Security.
D) Quality.
In a well-structured database, the constraint that ensures the consistency of the data is
known as the
A) entity integrity rule.
B) referential integrity rule.
C) unique primary key rule.
D) foreign key rule.
The relationship between the Recruiting event and Job Applicants is modeled as being
________ because many people typically apply for each job opening, but a given
individual may also respond to more than one recruiting event.
A) 1:1
B) 1:N
C) M:N
D) 1:M
Who is responsible for preparing the specifications used to create or revise system
programs?
A) Management.
B) System programmers.
C) Systems analysts.
D) Accountants.
An ERP system might facilitate the purchase of direct materials by all of the following
except
A) selecting the best supplier by comparing bids.
B) preparing a purchase order when inventory falls to reorder point.
C) routing a purchase order to a purchasing agent for approval.
D) communicating a purchase order to a supplier.
Approximately what percentage of software development projects are cancelled before
they are ever completed?
A) 70%
B) 30%
C) 66%
D) 54%
________ remains after management implements internal control(s).
A) Inherent risk
B) Residual risk
C) Risk appetite
D) Risk assessment
Which symbol would be used in a flowchart to indicate flight information was
displayed to customers via a large electronic screen in the airport terminal?
A) #1
B) #2
C) #3
D) #4
Which of the following measures can protect a company from AIS threats?
A) Take a proactive approach to eliminate threats.
B) Detect threats that do occur.
C) Correct and recover from threats that do occur.
D) All of the above are proper measures for the accountant to take.
A second-line help desk operator would most likely
A) handle complicated queries requiring research.
B) provide callers with scripted answers.
C) use expert systems to resolve issues.
D) handle less complicated queries requiring research.
Why was the original 1992 COSO – Integrated Control framework updated in 2013?
A) Congress required COSO to modernize.
B) U.S. stock exchanges required more disclosure.
C) As an effort to more effectively address technological advancements.
D) As an effort to comply with the Information System Audit and Control Association
requirements.
Which of the following is not a perspective reflected in the balanced scorecard?
A) Customer perspective.
B) Internal operations perspective.
C) Financial perspective.
D) Efficiency perspective.
Using financial incentives requires organizations to
A) pay employees less than they would have to if pay was a fixed salary.
B) better monitor employee attendance.
C) link the payroll system to other cycles to calculate incentive payments.
D) better monitor employee effort.
Which of the following control considerations will help ensure that the system is
protected against (a) unauthorized physical and logical access to prevent the improper
use, alteration, destruction, or disclosure of information and software?
A) Security.
B) Accuracy.
C) Authorization.
D) Validity.
An REA diagram for the production cycle models the relationships between the
Perform Job Operations event and the Job Operations List entity as 1:N because
A) time standards change over time.
B) one specific activity has only one standard time for completion.
C) activities are only performed once on work in process jobs.
D) many activities are usually required for specific work in process jobs.
Which of the following statements is true with regards to system availability?
A) Human error does not threaten system availability.
B) Threats to system availability can be completely eliminated.
C) Proper controls can maximize the risk of threats causing significant system
downtime.
D) Threats to system availability include hardware and software failures as well as
natural and man-made disasters.
Every person in the world can have more than one friend, and each person in the world
can be a friend to more than one person. Thus, the cardinality that exists between
friends and people is
A) one-to-one.
B) one-to-many.
C) many-to-many.
D) many-to-none.
Turnaround documents are an example of a(n)
A) data entry control.
B) output control.
C) processing control.
D) input control.
Which is the best control to prevent invoicing customers for more than the actual
quantity shipped?
A) Use the information from the sales order to prepare the sales invoice.
B) Use the information from the packing slip to prepare the sales invoice.
C) Use the information from the bill of lading to prepare the sales invoice.
D) Use the information from the picking ticket to prepare the sales invoice.
A relationship is diagrammed below using the [Min, Max] notation. Which of the
diagrams below represents the same relationship using the “crow’s feet” notation?
A)
B)
C)
D)
Identify the item below that is the biggest purchasing function cost driver.
A) the number of purchase requisitions processed
B) the number of suppliers used
C) the number of purchase orders processed
D) the quantity of items ordered
The basic document created in the billing process is call a ________.
A) bill of lading
B) sales invoice
C) sales order
D) packing list
Which of the following transactions is represented by the diagram below?
A) Each sale is associated with a single order, and there is a time lag between the time
an order is taken and delivery of the product.
B) Each sale can be comprised of multiple orders, and each order can be associated
with multiple sales or no sales.
C) Each sale can be comprised of multiple orders, and each order can be associated
with one or more sales.
D) Each sale is associated with a single order, and there is no time lag between the time
an order is taken and delivery of the product.
All of the following are guidelines for preparing data flow diagrams except
A) show the most detail in the highest-level DFD.
B) include all storage files, even if they are only temporary.
C) uniquely name all data flows.
D) sequentially number process bubbles.
Which of the following statements below is correct about modules of computer code
created during program design?
A) Modules interact with each other directly and also through the control module.
B) Modules interact with each other directly.
C) Modules interact with only the control module.
D) Modules primarily, but not always, interact with the control module.
A fraud technique that allows a perpetrator to bypass normal system controls and enter
a secured system is called
A) superzapping.
B) data diddling.
C) using a trap door.
D) piggybacking.
Identify the following item that should contribute to the efficiency of a payroll system.
A) Segregation of check distribution from payroll duties.
B) Prompt redeposit of unclaimed paychecks.
C) Use a separate payroll bank account.
D) Direct deposit of checks.
Which of the following is not a threat to the revenue cycle billing process?
A) accounts receivable errors
B) loss of customers
C) failure to bill
D) inaccurate credit memos
What does the first term in the throughput formula, productive capacity, represent?
A) The maximum number of units that can be produced given current technology.
B) The percentage of total production time used to manufacture a product.
C) The percentage of “good” units produced given current technology.
D) The minimum number of units that can be produced given current technology.