Within a database context, the relationship between “assigned parking space” and “car”
would most likely be:
a) One-to-one
b) One-to-many
c) Many-to-one
d) Many-to-many
Answer:
Controls that require a database to either execute a transaction completely, or not at all,
are examples of:
a) Data integrity controls
b) Transaction controls
c) Concurrency controls
d) Privacy controls
Answer:
Components of an ERP’s architecture typically include:
a) A centralized database and application interfaces
b) Multiple databases
c) A centralized database running on a mainframe computer
d) A UNIX operating system
Answer:
Important source documents for the human resource management process do not
include:
a) Valid vendor lists
b) Time sheets
c) Payroll deduction authorizations
d) Tax withholding forms
Answer:
Using Access, which of these terms is not associated with defining a data field within a
record?
a) Field name
b) Data type
c) Currency value
d) Description
Answer:
One purpose of a data manipulation language is to:
a) Create data fields
b) Define the record structure
c) Create queries on the data
d) all of these
Answer:
It is important to be able to recognize the symptoms of employee fraud. In practice,
which of the following might be the best clue that fraud might be occurring?
a) Accounting irregularities
b) Internal control procedures that managers feel are inadequate
c) Anomalies that, together, seem unreasonable
d) Trial balances that almost always contain errors
Answer:
The best educational background for a Certified Information Systems Auditor is:
a) A degree in information systems or technology
b) A degree which combines the study of accounting with the study of information
systems
c) No college degree, but work experience in information systems
d) An accounting degree
Answer:
Daylight Corporation’s organization chart provides for a controller and an information
processing manager, both of whom report to the financial vice-president. Internal
control would not be strengthened by:
a) Assigning the programming and operating of the computer to an independent control
group which reports to the controller
b) Providing for maintenance of input data controls by an independent control group
which reports to the controller
c) Rotating periodically among machine operators the assignments of individual
application runs
d) Providing for review and distribution of computer output by an independent control
group which reports to the controller
Answer:
All of these are reasons why we think that cybercrime is rising except:
a) Some Internet web sites now instruct users how to perform certain types of computer
abuse
b) More people now know how to use computers
c) Computer usage continues to grow
d) all of these are reasons
Answer:
The purpose of an input mask is to:
a) Disguise data when they are first input into a database
b) Transform data from alphabetic to numeric formats
c) Help users avoid data entry errors
d) Hide sensitive data such as passwords onscreen
Answer:
This is the document flowcharting symbol for a source document such as a purchase
order:
Answer:
An older computer system, typically using a mainframe, centralized data processing,
and COBOL software, is often called a:
a) Supercomputer system
b) Primary system
c) Legacy system
d) Traditional system
Answer:
The best-of-breed approach to software selection is never a good idea.
Answer:
A company’s computer facilities and computer room conceivably could be destroyed
completely by fire. The most appropriate action a company could take in an attempt to
prepare for and protect itself for such a disaster would be:
a) To have backup computer facilities at the same site
b) To have off-site backup computer facilities
c) To have a reconstruction and recovery plan which outlines the procedures for
reconstruction of files and use of alternate facilities
d) To have a contractual agreement with the manufacturer or another company to use its
facilities
e) To have the grandfather-parent-child concept implemented for all files stored on
magnetic tapes
Answer:
Which of the following best describes ISO 17799?
a) The international information systems standards that establish information systems
best practices
b) The international information security standards that establish information security
best practices
c) The international information systems control standards that establish information
systems control best practices
d) none of the above
Answer:
Within the context of e-commerce, the acronym B2B stands for:
a) Back to basics
b) Baltimore or bust
c) A non-existent public broadcasting system
d) Business to business
Answer:
The letter “N” in VPN stands for:
a) Network
b) Notice
c) Nanosecond
d) Nothing
Answer:
Numbers to the right of equal signs are in “weeks.”
In this chart, the letters represent:
a) Activities
b) Milestones
c) Employees
d) Data values
e) Position numbers
Answer:
Resource Management Process includes which of the following?
a) Human resource management and fixed asset management
b) Human resource management, inventory management, and fixed asset management
c) Human resource management only
d) Personnel management, payroll management, and fixed asset management
Answer:
Another word for “cleaning” the data in preparation for storing it in a data warehouse
in order to ensure uniform accuracy is:
a) Scrubbing
b) Sanitizing
c) Validating
d) Coding
Answer:
Data communication speeds are typically measured in:
a) ppm
b) bps
c) Pixels
d) LANS
e) WANs
Answer:
The reason why processor speeds are not important to AISs is because:
a) Most AIS processing is performed on weekends anyway
b) There are so many of them in the world today
c) Microcomputers are so inexpensive these days
d) Most computers are I/O bound
Answer:
Which of the following frameworks is widely used by managers to organize and
evaluate their corporate governance structure?
a) COBIT
b) COSO
c) NIST
d) SAS No. 94
Answer:
Document flowcharts organize documents and activities by:
a) People
b) Departments
c) Monetary value
d) Complexity
Answer:
A web page that uses graphs and other tools to visually display data from both an ERP
system and from external sources is also called a:
a) Portal
b) Mashup
c) Mixup
d) Frameup
Answer:
Which of the following is not a condition for fraud as identified in the fraud triangle?
a) Incentives or pressures
b) GreedRationalization
c) Opportunity
d) Flawed moral character
Answer:
In the context of databases, the term data redundancy refers to:
a) Storing the same information in several records
b) Repeating data on multiple reports
c) Using foreign keys which duplicate the values of primary keys
d) all of these are possible examples of data redundancy
Answer:
The purpose of Business Process Management is to improve business processes across
the organization. Due to advances in technology:
a) Managers can streamline these processes
b) Human resources managers can automate many routine processes
c) It is more costly to manage all processes throughout the organization
d) none of the above
Answer:
Which of these is not an example of a calculated field?
a) Unit cost of an item
b) Grand total
c) Sales tax
d) Profit
Answer:
All of the following are benefits of ERP systems except:
a) Reduced employee turnover
b) Corporate-wide integration of data
c) Reductions in data redundancy
d) Better coordination of the different functional areas of a business
Answer:
General controls within IT environments that affect personnel include:
a) Use of computer accounts
b) Separation of duties
c) Informal knowledge of employees
d) all of the above affect personnel
Answer:
“Cost accounting” tasks are usually performed by financial accountants.
Answer:
An example of “legal feasibility” is whether or not a proposed computer system can
comply with state and federal statutes.
Answer:
Middle range accounting software programs can cost as much as $100,000 when you
include the costs of customizing the software for a particular organization.
Answer:
The purchasing process is complete when goods are received from vendors.
Answer:
The separation of duties control would not be violated if a company’s cashier was also
responsible for recording cash transactions.
Answer:
The term “cost/benefit” is most closely associated with the economic feasibility of a
proposed accounting information system.
Answer:
Companies should create documentation standards that apply to end-user programs as
well as applications created by the IT department.
Answer:
Accountants do not have to worry much about systems studiesthey are rarely affected
by them.
Answer:
Systems study work ends when the follow-up analysis shows that no further
adjustments need to be made to the newly implemented system.
Answer:
One implementation problem is installing a new system that is not adequately
documented or tested.
Answer:
Internet connectivity is a software feature that is available only in enterprise resource
planning software.
Answer:
Because accountants are not normally computer programmers working within the
information processing subsystem, it is unnecessary for them to understand the
capabilities and limitations of computers.
Answer:
Data flow diagrams are only used to audit an AIS.
Answer:
An AIS’s cost accounting subsystem is an important part of the production process.
Answer:
What are the purposes of accounting codes?
Answer:
What concepts are the “root” of lean production and lean manufacturing?
Answer:
The authors consider accountants to be “knowledge workers.”
Answer:
The acronym ERP stands for “electronic reporting plan.”
Answer: