A special purpose hardware device or software running on a general purpose computer,
which filters information that is allowed to enter and leave the organization’s
information system, is known as a(n)
A) demilitarized zone.
B) intrusion detection system.
C) intrusion prevention system.
D) firewall.
In a relational database, which of the following attributes would typically be
represented by a foreign key in the table that stores data about a Receive Inventory
entity?
A) Purchase order number.
B) Payment terms.
C) Product code.
D) Date.
The first steps in protecting the privacy of personal information is to identify
A) what sensitive information is possessed by the organization.
B) where sensitive information is stored.
C) who has access to sensitive information.
D) All of the above are first steps in protecting privacy.
Involving accountants in executive compensation plans is often especially helpful
A) in keeping track of the executive compensation plan.
B) in identifying the appropriate metrics to use when linking compensation to
performance.
C) in reducing the total amount of compensation paid to executives.
D) in suggesting the appropriate amount of compensation executives should be paid.
The most important and frequently re-analyzed part of a feasibility study is the
________ aspect.
A) Economic feasibility
B) Operational feasibility
C) Scheduling feasibility
D) Technical feasibility
The physical view of a database system refers to
A) how a user or programmer conceptually organizes and understands the data.
B) how the DBMS accesses data for a certain application program.
C) how and where the data are physically arranged and stored.
D) how master files store data values used by more than one application program.
A relational database in which vendor data is not maintained independently of purchase
order data will most likely result in
A) an update anomaly.
B) an insert anomaly.
C) a delete anomaly.
D) an integrity anomaly.
Computer fraud perpetrators that modify programs during systems development,
allowing access into the system that bypasses normal system controls are using
A) a Trojan horse.
B) a trap door.
C) the salami technique.
D) superzapping.
When a systems vendor provides both the software and hardware needed to run a
system as a package, this is known as
A) a turnkey system.
B) cloud computing.
C) an application service package.
D) canned software.
There are “white hat” hackers and “black hat” hackers. Cowboy451 was one of the
“black hat” hackers. He had researched an exploit and determined that he could
penetrate the target system, download a file containing valuable data, and cover his
tracks in eight minutes. Six minutes into the attack he was locked out of the system.
Using the notation of the time-based model of security, which of the following must be
true?
A) P < 6
B) D = 6
C) P = 6
D) P > 6
Which of the following is not a true statement?
A) Documentation tools save an organization both time and money.
B) Documentation tools are used extensively in the systems development process.
C) Data flow diagrams and flowcharts are the two most frequently used systems
development documentation tools.
D) Data flow diagrams and flowcharts are difficult to prepare and revise using software
packages.
Systems that do not meet company need is an example of a(n) ________ threat.
A) natural and political disasters
B) software errors and equipment malfunctions
C) unintentional acts
D) intentional acts (computer crimes)
Which of the following is not a control procedure for preventing inadvertent
programming errors?
A) Review software license agreements.
B) Test new programs, including user acceptance testing.
C) Purchase hardware only from management approved vendors.
D) Require management approval of programming specifications.
Computers that are part of a botnet and are controlled by a bot herder are referred to as
A) sniffers.
B) zombies.
C) botsquats.
D) evil twins.
A JIT inventory system would be especially useful for a company that manufactures
A) toys associated with new movie releases.
B) toothpaste.
C) alarm clocks.
D) motor oil.
Which of the following is not an activity performed in the expenditure cycle?
A) ordering
B) receiving
C) cash disbursement
D) shipping
Abby Burke has created custom statues made out of scrap metal for over ten years.
Abby has kept detailed records of every statue she has ever created. For every sale, she
obtains the customer’s name and address, a description of the statue, and a picture of the
statue sold to the customer. Her unique style has recently attracted the attention of
several celebrities. Ready to take her business to the next level, Abby has hired you to
construct an accounting information system, which she wants modeled after her paper
records. As you look over her records, you realize that some customers bought multiple
statues at the same time. For example, Yasmeen Ghuari bought a Tin Man Status, a
flying horseman statue, and a terrier statue. You realize that in these cases, a single
written record will have to be translated into multiple sales records. This is an example
of what type of problem in the existing records?
A) entity integrity
B) referential integrity
C) update anomaly
D) insert anomaly
Much of the information about an organization’s assets that is traditionally recorded in
ledgers is stored in ________ tables in an REA-based relational database.
A) Account
B) Agent
C) Event
D) Resource
What is the primary drawback to using a volume-driven base, such as direct labor or
machine hours, to apply overhead to products in a traditional cost accounting system?
A) The cost accountant may not fully understand how to track direct labor or machine
hours.
B) It is difficult for an AIS to incorporate such a measurement into its system.
C) It is difficult for an ERP to incorporate such a measurement into its integrated
system.
D) Many overhead costs are incorrectly allocated to products since they do not vary
with production volume.
Identify one organization that quickly recovered from September 11th, 2001 due to its
disaster recovery and business continuity plan.
A) New York Stock Exchange
B) NASDAQ
C) New York Fire Department
D) United Airlines
Which of the following are appropriate controls for the general ledger and reporting
system?
A) Using well-designed documents and records.
B) Online data entry with the use of appropriate edit checks.
C) Prenumbering documents and accounting for the sequence numbers.
D) All of the above are appropriate.
If you believe not all adjusting entries were posted in the general ledger, you should
prepare a general ledger control report listing journal vouchers in
A) numerical sequence.
B) chronological order.
C) general ledger account number order.
D) any order, since you have to review them all anyway.
The accounting department at Aglaya Telecom records an average of 8,000 transactions
per hour. A cost-benefit analysis leads management to conclude that the maximum
acceptable amount of data loss is 32,000 transactions. If the firm’s recovery time
objective is 240 minutes, then the worst case recovery time objective is
A) 4 hours.
B) 8 hours.
C) 16 hours.
D) 24 hours.
Helping employees understand entity goals and objectives and then holding them
accountable for achieving them are all related to which aspect of internal environment?
A) Organizational structure.
B) Methods of assigning authority and responsibility.
C) Management philosophy and operating style.
D) Commitment to competence.
The use of various forms of information technology in the production process is
referred to as
A) computerized investments and machines.
B) computerized integration of machines.
C) computer-integrated manufacturing.
D) computer intense manufacturing.
Which of the following statements is not true regarding XBRL?
A) XBRL is a variant of XML.
B) XBRL is specifically designed for use in communicating the content of financial
data.
C) XBRL creates unique tags for each data item.
D) XBRL’s adoption will require accountants and systems professionals tag data for
their clients.
Which type of audit assesses employee compliance with management policies and
procedures?
A) External audit.
B) Internal audit.
C) Compliance audit.
D) Operational audit.
Identify one of the primary risks associated with end-user computing below.
A) IS personnel will not have enough work to do if users develop their own systems.
B) Systems that have not been adequately tested may be implemented.
C) System costs may skyrocket.
D) System development time may increase substantially.
If an organization asks you to disclose your date of birth and your address, but fails to
establish any procedures for responding to customer complaints, the organization has
likely violated which of the Generally Accepted Privacy Principles?
A) Collection.
B) Access.
C) Security.
D) Monitoring and enforcement.
Vendor invoices are approved by the ________, which reports to the ________.
A) purchasing department; controller
B) accounts payable department; treasurer
C) purchasing department; treasurer
D) accounts payable department; controller
Which of the following is an example of source data automation?
A) a utility bill
B) POS (point-of-sale) scanners in retail stores
C) a bill of lading
D) a subsidiary ledger
An ________ is an arrangement where a bank receives customer payments and
transmits payment data to the organization.
A) e-commerce
B) electronic funds transfer (EFT)
C) electronic lockbox
D) electronic data interchange (EDI)
What controls are available to address the threat of payroll errors?
Discuss the systems operation and maintenance process and the activities in this phase.
Explain the benefits of XBRL.
Why might an REA diagram show relationships between agents?
Describe the different levels of DFDs.
Explain the threats faced by modern information systems.
What are the factors that an organization needs to investigate during its
postimplementation review?
Describe the advantages and disadvantages of outsourcing.
Why are accurate cumulative earnings records important?
Explain where in the REA model you can find the information normally found in a
journal.
Discuss the threat of unauthorized changes to the payroll master file and its
consequences.
Describe the different schemas involved in a database structure. What is the role of
accountants in development of schemas?
Describe the differences between virtualization and cloud computing.
Describe the security risks associated with virtualization and cloud computing.
Explain the process for updating the general ledger, the threats to that process, and the
controls that can be used to mitigate those threats.