The “S” in the acronym “AIS” stands for:
a) Standard
b) System
c) Symbol
d) none of these
Answer:
Which of these is not an example of a cloud service provider?
a) A company that performs backup services over the Internet
b) A company that performs payroll processing over the Internet
c) A company that provides janitorial services
d) all of these are examples of cloud service providers
Answer:
The point at which a group changes from one type to the next in a report is referred to
as:
a) Lucky break
b) Lunch break
c) Choke point
d) Control break
Answer:
Which of the following isnot a general objective when designing an AIS?
a) A system should provide information that is timely and relevant for decision making
by management and operating personnel
b) The output of a system should be highly accurate
c) A system should have sufficient capacity to accommodate levels of normal activity;
any additional capacity proves too costly in the long run
d) A system should be as simple as permitted so that its structure and operation can be
easily understood and its procedures easily accomplished
e) A system should be flexible to accommodate changes of a reasonable magnitude
when required
Answer:
Which of the following is not a possible way to customize a form?
a) Adding information to the Header of a form
b) Adding artwork to a form
c) Adding control buttons to the Title Bar of the form
d) Using more complete names for fields
Answer:
A small computer program that is stored on a web server and designed to run in
conjunction with browser software is called a(n):
a) Applet
b) Logic bomb
c) Worm
d) Boot sector
Answer:
Which of these is an alternative to purchasing an AIS or developing one inhouse?
a) Prototyping
b) BPO
c) Change management
d) Direct conversion
Answer:
A major advantage of relational databases is:
a) All records are stored together
b) No pointers are used
c) The ability to add tables and relationships after the database becomes operational
d) It closely resembles a flat file
Answer:
To perform a range test on the hours worked data field in an Access database that
requires the entry to be at least 0 and no more than 40, you should express this
requirement as:
a) At least 0; Not more than 40
b) 0<= X <= 40
c) Between 0 And 40
d) none of these
Answer:
The textbook identified seven reasons why documentation of an AIS is important. For
which of the following reasons would the user guides, procedure manuals and operating
instructions be most important?
a) Depicting how the system works
b) Training users
c) Designing new systems
d) Standardizing communications with others
Answer:
Which of these is not an example of a type of printer?
a) Dot-matrix printer
b) Inkjet printer
c) Laser printer
d) VGA printer
Answer:
The speed of a printer is commonly measured in:
a) ppm
b) crt
c) lcd
d) Pixels
Answer:
An example of atransitive dependency in a database is:
a) Student –> university course number
b) Parking ticket code –> total of student parking fines
c) Product number –> product price
d) Age –> social security number
Answer:
Using Access, which of the following is not a recognized data type?
a) yes/no
b) Year
c) Currency
d) Date
Answer:
Which of the following is not true regarding professional service firms?
a) The SEC is in favor of professional service firms expanding their businesses to
include consulting services
b) As a result of the corporate bankruptcies and accounting scandals in 2002,
professional service firms no longer perform any consulting services
c) Professional service firms generally offer a variety of assurance services, including
providing assurance over AISs
d) In the early 2000’s, many large professional service firms sold off the majority of
their consulting practices
Answer:
What is the main reason why companies prefer VANs to the Internet for implementing
EDI?
a) Cost – VANs are cheaper than the Internet
b) Speed – VANs are faster than the Internet
c) Security – VANs are thought to be more secure
d) Convenience – VANs are everywhere
Answer:
Networked enterprises and globalization have enabled a new business model called
“business-without-boundaries.” Which of the following statements describes this
business model?
a) Companies no longer have all of their employees in one location
b) It is called offshoring and companies contract with firms in other countries to do
such business processes as human resources, payroll, and accounting
c) Companies are under a great deal of scrutiny to manage costs and generate revenue
so they contract with foreign firms to do various business processes at a lower cost to
the company
d) all of the above statements describe this model
Answer:
One mistake that a study team can make when performing a systems analysis is to:
a) Perform a preliminary investigation first
b) Have employees participate in the systems study work
c) Utilize a ‘systems approach” in performing the systems study
d) Ignore the strong points of the present system
Answer:
Which of the following is not true regarding customer relationship management (CRM)
systems?
a) CRM is actually a set of multiple applications
b) CRM can help managers better understand customer purchasing behavior
c) CRM requires the collection of customer demographic data
d) Business intelligence tools can enhance CRM
Answer:
A transaction involving a charge to a non-existent customer account was entered into an
accounts receivable and billing system that was batch processed. This error should be
detected by the computer system and appear in:
a) The sort run error printout
b) The edit run error printout
c) The customer statements printout
d) The master file update run error printout
e) Some error printout other than those mentioned above
Answer:
An approach used by many companies to reduce the risk of loss caused by the theft of
assets by employees is to:
a) Utilize polygraphs
b) Acquire arbitrage loss protection
c) Acquire fidelity bond coverage
d) Institute punitive management
Answer:
Well written documentation plays a key role in:
a) Reducing system failures
b) Increasing time spent correcting errors
c) Increasing time spent modifying programs
d) Increasing time spent by auditors following data flows
Answer:
Which one of the following methods for the distribution of employees’ paychecks
would provide the bestinternal control for the organization?
a) Delivery of the paychecks to each department supervisor, who in turn would
distribute paychecks directly to the employees in his/her department
b) Direct deposit in each employee’s personal bank account
c) Distribution of paychecks directly to each employee by a representative of the
Human Resource department
d) Distribution of paychecks directly to each employee by the payroll manager
Answer:
A good performance measurement system should evaluate:
a) Profitability only
b) Customer satisfaction only
c) Those aspects of a unit’s performance that are subject to its control
d) Those aspects of a unit’s performance whether controllable or not
Answer:
Which of these is true when designing control procedures for a computer system?
a) Control procedures are irrelevant
b) Control procedures should be designed and implemented after the proposed system is
functioning properly
c) Control procedures should be built into the system as it is designed
d) Control procedures should be implemented regardless of their costs
Answer:
The grandfather-parent-child approach to providing protection for important computer
files is a concept that is most often found in:
a) Online, real-time systems
b) Manual systems
c) Magnetic tape systems
d) Magnetic disk systems
Answer:
A company’s management is concerned about computer data eavesdropping and wants
to maintain the confidentiality of its information as it is transmitted. The company
should use:
a) Data encryption
b) Dial back systems
c) Message acknowledgment procedures
d) Password codes
Answer:
Which of the following best describes “predictive analytics”?
a) It is a method auditors use to predict when managers might have a weak internal
control system
b) It is a technique that uses data stored in data warehouses to create systems that allow
managers to use their data to improve performance
c) It is a method used to prevent managers from overriding internal controls
d) none of the above
Answer:
For a routine management report produced on the computer, which one of the following
control duties is most likely to be the sole responsibility of the user department?
a) Scanning the report for garbled output
b) Checking input totals against report totals
c) Determining that figures in the report are reasonable
d) Verifying record count totals
e) Checking the console listing for improper operator procedures
Answer:
What is the first step in creating a report?
a) Determining what information to display
b) Analyzing the available information
c) Restructuring the database
de) Analyzing the database
Answer:
Numbers to the right of equal signs are in “weeks.”
The earliest starting time for activity G is the beginning of week:
a) 2
b) 4
c) 5
d) 9
e) none of these
Answer:
Preventive and corrective controls are established solely to discourage fraud and
embezzlement by an organization’s employees.
Answer:
An important guideline to follow when creating data flow diagrams is to avoid drawing
temporary files in them.
Answer:
Many of the assurance services auditors offer today involve information technology.
Answer:
The path that data follow in an AIS, for example from manual source document to
completed output report, is called an audit trail.
Answer:
When we talk of convergence of physical and logical security, what do we mean and
why is it important?
Answer:
Define hacking.
Answer:
PERT is an acronym for “Project Expert and Resource Technique.”
Answer:
In the context of systems analysis, the goal of developing a “flexible AIS” means that
the system should be able to process a variety of transactions and produce a variety of
outputs.
Answer:
Object-oriented databases are used to archive older data that management no longer
needs to process.
Answer:
The idea behind concurrency control is to deny several users access to the same
database record at the same time.
Answer:
It is not important to satisfy top management goals when creating a new information
system because most such systems are used by operating employees, not top managers.
Answer:
Three major objectives of a data collection process are accuracy, timeliness, and
cost-effectiveness.
Answer:
The basic unit of information in an accounting information system database is the debit.
Answer:
The purpose of the assurance services of an accounting firm is to give a company’s
managers moral support when they are audited by the federal or state government.
Answer:
In selecting a vendor finalist, a steering committee can use a point-scoring analysis to
evaluate the proposals of alternate computer vendors.
Answer:
An information systems risk assessment is as concerned with errors and accidents as it
is with fraud.
Answer:
Decision tables use most of the same symbols as process maps.
Answer:
Forensic accountants are to accounting as detectives are to criminal justice.
Answer:
An example of a data type for a database record field is “text.”
Answer:
The U. S. Congress passed the first federal computer crime law in 1986 making it
illegal to alter or destroy federal information.
Answer: