Which of these are the five feasibility areas that a design team should examine?
a) Technical, legal, social, economic, schedule
b) Economic, software, legal, hardware, schedule
c) Organizational, hardware, operational, legal, economic
d) Schedule, economic, operational, technical, legal
Answer:
Forecasting cash flows:
a) Is an objective of transaction processing
b) Is never considered an objective of transaction processing
c) Is only possible in computerized AISs
d) Is considered as a risky activity with which accountants should not be associated
Answer:
Which of the following is an example of a valid calculated field entry?
a) MyField = field1\field2
b) MyField = field1/field2
c) My Field: thisField/ThatField
d) MyField: thisField\ThatField
Answer:
When using the Form Wizard in Microsoft Access, which of these is not a step in
creating a new form?
a) Entering design settings such as the layout of the form
b) Identifying the underlying table or query to use for the form
c) Designing data validation tests for the form to perform for data entries
d) Naming the form
Answer:
A proxy server is:
a) A type of computer network often used by companies with many employees
b) An alternate for a company mainframe computer
c) A substitute for a good waiter at a restaurant
d) A computer dedicated to Internet access and transfers
Answer:
An advantage of using a drop-down box in an Access database is that:
a) It helps users avoid input errors
b) It provides an input mask for data entries
c) It automatically screens numeric data for incorrect values
d) all of these are correct
Answer:
Which of the following software packages is not an example of a middle-range AIS?
a) Great Plains Dynamics
b) MAS 90
c) SAP
d) Solomon
Answer:
Within a database context, the relationship between “general ledger” and ‘subsidiary
ledger” would most likely be:
a) One-to-one
b) One-to-many
c) Many-to-one
d) Many-to-many
Answer:
The translation process of converting source code into machine language (object code)
is performed by which of the following?
a) Utility program
b) System software
c) ERP (Enterprise Resource Management) software
d) Compiler
Answer:
The AIS documentation discussed in the textbook enables businesses to document all of
the following except:
a) Accounts receivable processes
b) Inventory management processes
c) Management decision processes
d) Payroll deduction logic
e) Documentation tools can represent the logic for all of these processes
Answer:
Which of the following factors best describes the “control environment” of a firm?
a) The integrity, ethical values, and competence of employees
b) Management’s philosophy and operating style
c) The way management assigns authority and responsibility
d) The direction and attention provided by the board of directors
e) all of the above
Answer:
The preventative controls within a company’s internal control system:
a) Form the foundation for all of a company’s other internal control components
b) Focus on management’s philosophy and operating style
c) Ignore the risk factor associated with a company’s control procedures
d) Relate to safeguarding a company’s assets and checking the accuracy and reliability
of the company’s accounting data
Answer:
You can increase the prices of selected products systematically using Microsoft’s:
a) Append query
b) Update query
c) Make table query
d) Delete query
e) Select query
Answer:
Tricking users into providing personal information such as a social security number on
a web site is an example of:
a) Spamming
b) Spoofing
c) Proxy serving
d) Phishing
Answer:
From the standpoint of computer fraud, which type of controls would probably be of
highest importance?
a) Input controls
b) Access controls
c) Output controls
d) Processing controls
Answer:
All of the following are advantages of drop-down boxes in Access except:
a) It limits users to valid input choices
b) It takes a small amount of room, even if the number of choices is large
c) It always limits users to numeric entries
d) The entries for the combo box can be stored in a separate table
Answer:
Which of the following is not true?
a) An internal audit is never performed by external auditors
b) The primary goals of an internal audit and an external audit are somewhat different
c) Both internal and external audits are similar in their insistence upon objectivity in the
performance of the audit evaluation
d) Both the internal audit and the external audit rely heavily upon the audit trail of
transactions in an accounting system
Answer:
The control environment is a component of a company’s internal control system that:
a) Influences the control awareness of a company’s employees
b) Stresses the development of control procedures in a company
c) Directly affects the accuracy and reliability of a company’s accounting data
d) Can be ignored when establishing a company’s internal control system
Answer:
Inputs to transaction processing systems:
a) Are always in hard copy
b) Are best when input in a graphical format
c) May be in an electronic format when an EDI system is used
d) May never be audio
Answer:
You can instruct Access to display a particular error message if you use this property:
a) Validation rule
b) Validation text
c) Validation message
d) Validation error
Answer:
Organizations sometimes pool the historical data from various, separate organizational
databases into a common body of information called a(n):
a) Data pool
b) Data warehouse
c) Amazon database
d) Franchise database
Answer:
Which of the following is not an important feature of an enterprise system?
a) Multiple databases
b) Centralized database
c) Functional integration
d) Back-office functionality
Answer:
Within a database context, the relationship between “natural parent” and “child” would
most likely be:
a) One-to-one
b) One-to-many
c) Many-to-one
d) Many-to-many
Answer:
Which of the following is true about the terms “data” and “information” within the
context of Chapter 1?
a) These terms are exactly the same
b) These terms are exact opposites
c) Some “data” can also be “information”
d) none of these
Answer:
The term DSL is mostly closely associated with:
a) PDAs
b) Biometrics
c) Compiling computer programs
d) Digital data transmission
Answer:
When a company is setting up its accounting information system, it is important for
management to select:
a) A standard set of computer control mechanisms
b) Only those controls which appear to serve its needs
c) Controls whose benefits exceed their costs
d) b and c only
Answer:
Assume that your manager has asked you to improve the efficiency and effectiveness of
data entry for sales invoices by adding capabilities to the firm’s Access database. In
order to allow data entry for each invoice and multiple items on each invoice, you
should create a:
a) Table
b) Query
c) Form without a subform
d) Form with a subform
e) Report
Answer:
Which of these is another common name for a printed document?
a) A foldable document
b) A hard-copy document
c) A soft-copy document
d) A POS document
Answer:
Prewritten computer programs used for audit purposes are called:
a) Sequential access program systems
b) Positive confirmation audit systems
c) Embedded audit modules
d) Generalized auditing packages
Answer:
Which of these would be an example of an “agent” in the REA framework?
a) Salesperson
b) Customer
c) Manager
d) all of these are possibilities
Answer:
Which of the following is a component of a client/server system?
a) User component
b) Satellite component
c) Data-management component
d) Output component
Answer:
The component of an internal control system that concerns itself with the way a
company’s management assigns authority and responsibility is called:
a) Monitoring
b) Control environment
c) Risk assessment
d) Information
Answer:
Within a database context, the relationship between “military sergeant” and “private”
would most likely be:
a) One-to-one
b) One-to-many
c) Many-to-one
d) Many-to-many
Answer:
Which source document is used to request goods?
a) Purchase order
b) Shipping notice
c) Purchase requisition
d) Sales order
Answer:
The term RFID is an acronym for “registered for information or data.”
Answer:
Name some business activities that do not require traditional journal entries.
Answer:
One possible reason to acquire a new accounting system is “pressure from competitors.”
Answer:
Calculated fields in reports use the information in external files exclusively.
Answer:
A useful guideline to follow when creating data fields containing text is to assign at
least 50 characters to it.
Answer:
Systems survey work might include gathering data on an existing information system or
observing the current system in operation.
Answer:
MozyHome is a cloud provider of backup services.
Answer:
Information Technology (IT) governance includes using IT responsibly and efficiently,
but not necessarily strategically.
Answer:
One way to help ensure a systems study uses a “broad point of view” is to assemble an
interdisciplinary study team.
Answer:
The first level of detail in a data flow diagram is called a “physical data flow diagram.”
Answer:
It is normally considered good organizational design to establish the internal audit
function within the accounting subsystem.
Answer:
The term ‘spend management” refers to the ongoing process of limiting expenses to
minimum levels.
Answer:
Documentation is not important when end users create their own computer programs or
applications.
Answer:
Block codes consist of a combination of a sequence code and a mnemonic code.
Answer:
For a specific internal control to be effective, both the preventive and the detective
aspect of the control must exist and be interrelated.
Answer:
Codes are seldom used in an AIS because they use excess space.
Answer:
One purpose of generalized auditing packages is to enable an auditor to examine the
contents of computer files of interest without having to write a computer program
himself/herself.
Answer: