Which of the following is true?
a) An AIS must be computerized to be useful
b) An AIS always produces useful information
c) An AIS always produces financial information
d) none of these
Answer:
Within the context of accounting packages for small businesses, the term ‘scalability”
refers to:
a) The weight of the package
b) The ability of the system to grow with a business
c) The ability to measure the benefits of the system in monetary terms
d) none of these
Answer:
Misappropriation of assets is:
a) A form of computer fraud involving the misapplication of account numbers.
b) The theft of assets, usually by employees
c) The proper recording of assets using debits
d) A form of computer abuse that is not a crime
Answer:
A very effective ID approach for safeguarding logical computer access bases user
recognition on:
a) IDA
b) Biometric identifications
c) Message acknowledgment procedures
d) Routing verification procedures
Answer:
In thwarting cybercrime, which of the following is true?
a) It is not important to enlist the support of top management
b) Many IT managers do not think cybercrime is very important
c) Cybercrime mostly means controlling computer hardware
d) Most cybercrime happens because of a failure of controls, not an absence of controls
Answer:
If you misspell a field name, Access will:
a) Correct you
b) Indicate an error
c) Assume you are creating a new field
d) none of these
Answer:
A delete query in Microsoft Access is an example of an action query that enables you to
delete all those records in a table satisfying specific criteria.
Answer:
The purpose of the E-R model is to help database designers:
a) Identify data redundancies
b) Create databases in third normal form
c) Design databases and depict data relationships
d) Answer structured queries about the data in accounting databases
Answer:
The risk of unauthorized access to data through electronic eavesdropping is minimized
by using:
a) Data encryption
b) Routing verification procedures
c) Message acknowledgement procedures
d) EDC
Answer:
Check digits have which of the following attributes?
a) Guarantees data validity
b) Detects fraudulent data
c) Always recommended for accounting information systems
d) none of the above
Answer:
The least effective physical security control for a computer center is:
a) Limited employee access
b) Color-coded identification badges
c) Insurance
d) Strategic placement of computer center equipment
Answer:
Which of these is most likely to be added to an ERP so that it becomes an extended
enterprise information system?
a) Supply chain management module
b) Accounting module
c) Human relations module
d) Inventory control module
e) all of the above
Answer:
Bernard Madoff is most closely associated with which of the following terms?
a) The father of activity-based costing systems
b) SAR
c) Ponzi scheme
d) Sarbanes-Oxley Act of 2002
e) Key sponsor of the Patriot Act
Answer:
An example of end-user documentation would most likely be:
a) Pseudocode
b) Decision tables
c) A document drawn with a CASE tool
d) Instructions for using a spreadsheet
Answer:
Which of these is a concern regarding social networks?
a) They pose privacy issues
b) They are inconvenient for communicating with target audiences
c) none of them identify the author of a particular comment
d) none of these are social-networking concerns
Answer:
The process by which a financial transaction is recorded so that its flow through the
system can be followed is called:
a) Financial shadowing
b) Managerial trace technique
c) Concatenation
d) An audit trail
Answer:
DML stands for:
a) Distributed management logic
b) Data management logic
c) Data management language
d) Data manipulation language
Answer:
Database-As-A-Service (DAAS) refers to databases that:
a) Aallow firms to outsource their databases to cloud service providers
b) Aare designed to record information about service providers
c) Aallow firms to create their own databases using mobile service providers
d) Aare designed to improve customer service
Answer:
Data flow diagrams:
a) Accomplish the same purpose as system flowcharts
b) Are different from system flowcharts since they focus on a logical view of the
information system
c) Are useless for planning a new system
d) Are never used in analyzing an existing system
Answer:
The systems goals of a company’s operating management include:
a) Cost awareness
b) Relevant output
c) Flexible structure
d) all of the above
e) none of the above
Answer:
A computer network spanning regional, national, or global areas best describes which
of the following?
a) LAN
b) WAN
c) ESPN
d) DSL
e) ISDN
Answer:
Because Internet software is so convenient to use, many companies also create these
items for internal communications purposes:
a) Intranets
b) Extranets
c) Firewalls
d) Domain address
Answer:
If an auditor were to audit a payroll application using around-the-computer auditing
techniques, the individual would:
a) Use test data
b) Verify that the output from the computerized processing was correct for the input
data used to generate it
c) Never use a surprise audit because of the amount of time and work involved
d) Prepare a profile of a computer file and check the processed data with the profile
thus obtained
Answer:
The basic symbols used in data flow diagrams are:
a) A circle, square, diamond, and rectangle
b) A triangle, circle, square, and open-ended rectangle
c) An open-ended rectangle, line and arrow, diamond, and square
d) An open-ended rectangle, line and arrow, circle, and square
Answer:
Magnetic disks and USB flash disks are examples of secondary storage media.
Answer:
Which type of data flow diagram depicts what the participants are doing in a system
(i.e., what the system is doing)?
a) Context diagram
b) Physical DFD
c) Logical DFD
d) Systems flowchart
Answer:
Which of the following is not an advantage of form data entry over datasheet data
entry?
a) It is fast and efficient for data entry
b) Accidental modification of adjacent records is not possible
c) In Access, all the fields for a record are usually displayed on the same screen
d) The forms are customizable by end users at run time
Answer:
All of the following are possible uses of AIS or accounting personnel that were
discussed in the chapter except:
a) Countering terrorism
b) Foiling future accounting scandals
c) Providing assurance services
d) Performing monetary exchanges
Answer:
A database developer can require Access to display records in an ascending sequence
using this data field property:
a) Organize
b) Index
c) Reorganize
d) Sequencing
Answer:
Which of the following statements is not true regarding people skills for IT auditors?
a) People skills are more important than technical skills
b) An example of people skills would be the ability to work on a team
c) In the case of protecting against computer viruses, technical skills matter more than
people skills
d) Many internal controls evaluated by auditors concern human behavior
Answer:
This is the Access tool that prohibits users from deleting parent records with child
records (i.e., records related in a one-to-many relationship):
a) Referential integrity
b) Mnemonic naming
c) Integrative relationships
d) Data typing
e) none of these is correct
Answer:
Online analytical processing enables a computer system to display information that
must be computed from the data stored in a database.
Answer:
A disadvantage of relational databases is that they cannot accommodate a variety of file
inquiries.
Answer:
A company’s audit trail is normally easier to follow under a manual data processing
system compared to a computerized information processing system.
Answer:
An example of a database cardinality is “one-to-few.”
Answer:
The opposite of “primary storage” is ‘secondary storage.”
Answer:
Client/Server computing enables businesses to distribute the computer processing of the
system between the client computer and the server computer.
Answer:
Answer:
Outsourcing facilitates downsizing.
Answer:
The terms “parallel conversion” and “direct conversion” are different terms for the same
thing.
Answer:
An important guideline to follow when creating data flow diagrams is to avoid user
feedback because employees rarely understand data flow diagrams.
Answer:
An advantage of XBRL is that the tags have been completely standardized by the
XBRL International Consortium and these standards are now fixed.
Answer:
When they are not in use, tape and disk files should be stored apart from the computer
room under the control of a librarian.
Answer:
An example of a system flowcharting symbol is a rectangle, which represents
“processing.”
Answer:
The CISA is an acronym for a professional accounting certification.
Answer:
The Department of Justice prosecutes identity theft under the ITADA Act of 1998.
Answer:
One goal that outsourcing rarely achieves is saving money.
Answer:
A database is in third normal form if all of its records are in second normal form, and
there are no transitive dependencies.
Answer:
The acronym ERP stands for “enterprise reporting system.”
Answer: