A set of XBRL tags identifies the data it contains as well as indicates how to display
that data.
Answer:
Enterprise-wide AISs:
a) Almost never pay for themselves
b) Do not include many more features than middle-range accounting software packages
c) Are seldom used by multinational organizations
d) Integrate an organization’s financial functions with its other functional areas
Answer:
A database is in third normal form if it is second normal form and:
a) It contains no data redundancies
b) It contains no foreign keys
c) It contains no transitive dependencies
d) all of these
Answer:
As a general rule, creating data warehouses is:
a)Easy
b) Habit forming
c) Challenging but often worth the cost
d) Challenging, and historically rarely worth the cost
Answer:
A digital signature:
a) Is the same as a hand-written signature
b) Is a bitmapped representation of a hand-written signature
c) Is encrypted data that authenticates a transmitted message
d) none of these
Answer:
Which of the following is correct?
a) A laptop computer is an example of a minicomputer
b) Minicomputers are more powerful than microcomputers
c) Minicomputers are examples of PDAs
d) A mainframe computer is an example of a supercomputer
Answer:
All of the following are inputs (source documents) to the purchasing process except:
a) Purchase order
b) Vendor listing
c) Bill of lading
d) all of the above are source documents to the purchasing process
Answer:
Numbers to the right of equal signs are in “weeks.”
The information in this chart is commonly summarized in a second, bar chart called a:
a) Gantt chart
b) Organization chart
c) Control chart
d) Data flow diagram
e) Scatter chart
Answer:
You could append add the term “Jr.” to selected names in a customer database using
Microsoft’s:
a) Append query
b) Update query
c) Make table query
d) Select query
e) none of these (this is not possible using an action query)
Answer:
Controls over access to IT systems are particularly important because:
a) Weak access controls prevent unauthorized use of systems
b) Access controls allow auditors to employ continuous auditing techniques
c) Access controls make test data more effective
d) Weak access controls can allow users to bypass many other controls
Answer:
The AICPA regularly conducts a voluntary survey to identify a list of important IT
trends or factors called:
a) The Top Ten Technologies
b) The Top Twenty Technologies
c) IT Trends for Tomorrow
d) The AICPA IT List
Answer:
Which of the following is not a major reason for controls in a computerized accounting
information system?
a) More data are processed
b) Often, computerized data are unreadable to the human eye
c) With computerized data, there is a higher possibility of computer crime
d) all of the above are reasons for controls
Answer:
The textbook identifies a number of issues that should be considered when developing a
security policy. One of the issues is “identify threats”. Which of the following is not an
example of this issue?
a) What assets need to be protected
b) What are the sources of potential security problems
c) External threats are viruses, worms, retaliations from former employees
d) Internal threats are misuse of assets by employees and embezzlement
Answer:
The theft of millions of credit card numbers from customers of Target stores using
malware is an example of:
a) Denial of service
b) Misappropriation of assets
c) Penetration testing
d) Hacking
Answer:
Which of the following is not a feedback mechanism for observation controls for data
collection?
a) Confirmation slips
b) Turnaround documents
c) Dual observation
d) Direct, 2-way communication devices
Answer:
Which of these should come first when performing a systems study?
a) Systems analysis
b) Systems design
c) Preliminary investigation
d) Systems audit
Answer:
All of these are guidelines for creating good data flow diagramsexcept:
a) Show the most detail in the highest-level DFD
b) Each logical DFD should contain between 5 and 7 processing bubbles
c) Even if a file is temporary, include it in your DFD
d) Classify most of the final recipients of processed data as external entities
Answer:
Which one of the following types of audits would be mostlikely to focus on objectives
related to the efficient use of resources?
a) Compliance audit
b) Information systems audit
c) Independent audit
d) Operational audit
Answer:
According to the textbook, which of the following statements is true about identity
theft?
a) Most personal identities are stolen by dumpster diving
b) There is little individuals can do to protect themselves from identify theft; this is a
corporate problem
c) There is much that individuals can do to protect themselves
d) Accountants are more vulnerable to identity theft than non-accountants
Answer:
Which of these terms describes a computer program that remains dormant until
triggered by some specific circumstance or date?
a) Trojan horse program
b) DDoS program
c) Logic bomb
d) Dial back system
Answer:
Which of these individuals is least likely to participate in a system’s study?
a) Internal auditor
b) External auditor
c) Top manager
d) Member of the IT department
Answer:
Business organizations are recognizing the value of sales data and are purchasing
software solutions to gather, maintain, and use these data to provide better service and
promote customer loyalty. These software solutions are called:
a) Customer relations data solutions
b) Customer relationship management solutions
c) Sales data management solutions
d) none of the above
Answer:
This best explains why we have incomplete information on cybercrime.
a) Most companies handle abuse as an internal matter
b) Most newspapers no longer have any interest in reporting cybercrime
c) Documentation of abuses is usually poor
d) We believe that most cybercrime is not caught
Answer:
In each one of the following four questions, you are given a well-recognized procedure
of internal control. You are to identify the irregularity that will be discovered or
prevented by each procedure.
The duties of cashier and accounts-receivable bookkeeper should be separated.
a) There are two cashiers. At the end of a certain day, there is a sizable cash shortage;
each cashier blames the other and it is impossible to fix responsibility
b) A cash shortage is covered by overfooting (overadding) cash in transit on the bank
reconciliation
c) A cash shortage is covered by charging it to “Miscellaneous General Expenses”
d) Customers who paid their accounts in cash complain that they still receive statements
of balances due
e) The accounts-receivable bookkeeper charges off the accounts of friends to
“Allowance for Uncollectible Accounts”
Answer:
Almost all computer criminals can be described as:
a) Professional criminals
b) Technical hackers possessing strong computer skills
c) White collar professional criminals
d) Amateurs who describe themselves as relatively honest
Answer:
OLAP stands for:
a) Object Language for Access Programming
b) Object Level Analytical Programming
c) Online Analytical Processing
d) none of these
Answer:
Systems design usually comes after:
a) Systems analysis
b) Systems funding
c) Systems deletion
d) Systems implementation
Answer:
Numbers to the right of equal signs are in “weeks.”
In PERT diagrams the shortest completion time of the entire project is equal to:
a) The shortest path through the network
b) The longest path through the network
c) The easiest path through the network
d) The most difficult path through the network
e) The path of least resistance
Answer:
Which of the following is not a guideline for creating professional data reports?
a) Plan before you program
b) Provide different output formats for different languages
c) Avoid garish colors and fonts
d) Fit on one sheet of paper
Answer:
Assume that an accounts receivable application contains database tables for customer
orders, inventory items, customers, and salespersons. Which of these items would
probably be a foreign key in the customer orders table?
a) Order number
b) Customer name
c) Salesperson number
d) all of these
Answer:
Successful implementation of ERP systems typically involves:
a) Substantial planning
b) Review of business processes
c) Support from management
d) all of the above
Answer:
Which of these is not an advantage of cloud computing?
a) Companies must update their own software, even if stored in the cloud
b) Companies save money on hardware or software costs
c) Gives access to distant vendors or software developers
d) Organizations pay as they go
Answer:
A dynaset is the total set of records in a database table.
Answer:
An organization should always attempt to implement ideal controls into its system.
Answer:
A major disadvantage of decision tables is that they are unable to summarize data
processing tasks associated with a large number of data conditions into any kind of
compact or easily understood format.
Answer:
A study team should approach a systems study with a narrow point of view in order to
focus directly on the system and not be distracted by peripheral issues.
Answer:
Computer assisted audit techniques are used primarily when auditing around the
computer.
Answer:
In a responsibility accounting system, every person within a company takes
responsibility for the performance of every business unit.
Answer:
A disadvantage of outsourcing is that a company can lose control of its IT systems and
data processing.
Answer:
The term “data communications” primarily refers to the transfer of data from primary
memory to hard disks.
Answer:
Answer:
An advantage of using a LAN is the ability to share computer files and equipment.
Answer:
Time and billing features in accounting software are important to engineering, legal,
and accounting firms.
Answer:
A report can only reference the data found in a single tablenot the data from multiple
tables.
Answer:
Contingency planning includes the development of a formal disaster recovery plan.
Answer:
An example of a “communications channel” is microwave transmission.
Answer:
There were less than 200 documented cases of cybercrime at the time the textbook was
written.
Answer:
Prototyping is an approach to systems design whereby a design team develops a
simplified shell of working software for a proposed information system.
Answer: