________ are associated with testing to ensure that products meet quality standards.
A) External failure costs
B) Inspection costs
C) Internal failure costs
D) Prevention costs
Labor productivity is measured by the quantity produced divided by the labor time
required to produce it. All other things held constant, an increase in labor productivity
will increase throughput by
A) increasing productive capacity.
B) increasing productive processing time.
C) increasing yield.
D) increasing all components of throughput.
When canned software is used for systems acquisition, the conceptual design phase of
the systems development life cycle (SDLC)
A) becomes a make-or-buy decision.
B) is combined with the physical design phase.
C) remains unchanged.
D) becomes a “turn-on turn-off” decision.
It is industry standard to model relationships as ________ in entity-relationship
diagrams.
A) rectangles
B) ovals
C) diamonds
D) There is no industry standard.
A Logical model used to gather information about an existing system
A) comes only after a physical model of the existing system is created.
B) describes how a system actually works, rather than how it should work.
C) illustrates how a system functions by describing the flow of documents and
computer processes.
D) illustrates what is being done, regardless of how that flow is actually accomplished.
What is a denial of service attack?
A) It is an attack when the perpetrator is inserting malicious query in input such that it
is passed to and executed by an application program.
B) It is an attack when the perpetrator is inputting so much data that the input buffer
overflows. The overflow contains code that takes control of the company’s computer.
C) It is an attack when the perpetrator uses software to guess company’s addresses, send
employees blank e-mails, and add unreturned messages to spammer e-mail list.
D) It is an attacked when the perpetrator sends hundreds of messages from randomly
generated false addresses, overloading an Internet service provider’s e-mail server.
During the sales order entry process, a ________ is performed to compare the quantity
ordered with the standard amounts normally ordered.
A) completeness test
B) redundant data check
C) field check
D) reasonableness test
The risk of losing a fundamental understanding of a company’s AIS needs and the
strategic users of an AIS as a result of outsourcing is referred to as
A) focus reduction.
B) loss of control.
C) reduced competitive advantage.
D) unfulfilled goals.
Suppose a relational database contained two linked tables. Assuming the organization
wants the database to be normalized, which of the following items represents a problem
to normalization?
A) The database contains only one primary key.
B) The database contains two foreign keys.
C) The database contains two primary keys.
D) The database contains only one foreign key.
Ideally, employees should receive training on a new system
A) as soon as possible.
B) right after the physical design.
C) during implementation planning.
D) just before system testing and conversion.
Message left on voicemail: “Hi Nikki! Just landed at the airport. How about dinner this
evening if you’re available. Call me!” Which of the following characteristics of useful
information is absent in the situation described above?
A) relevant
B) reliable
C) complete
D) timely
E) understandable
F) verifiable
G) accessible
The production cycle differs from the revenue and expenditure cycles for all the
following reasons except
A) cost accounting is involved in all activities.
B) not all organizations have a production cycle.
C) there are no direct external data sources or destinations.
D) very little technology exists to make activities more efficient.
Asset misappropriation is ________ likely than fraudulent financial reporting. The
amounts involved in asset misappropriation are much ________ than fraudulent
financial reporting.
A) less; more
B) less; less
C) more; less
D) more, more
Documents that are sent to customers or suppliers and then sent back to the company in
the course of a business transaction are known as
A) turnaround documents.
B) source documents.
C) input documents.
D) transaction documents.
Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent customer credit request sent
by a sales person to the credit manager?
A) #1
B) #2
C) #5
D) #8
Ashley Baker has been the webmaster for Berryhill Finance only ten days when
Berryhill’s website was scheduled for a routine security patch update. Unbeknown to
Ashley, cybercrooks found out the timing of the patch update and launched attacks right
before Berryhill’s update from a remote location miles away. As a result of the attack,
Berryhill lost a significant amount of clients’ private information. Berryhill Finance
suffered from a
A) hacking attack.
B) zero-day attack.
C) identity theft attack.
D) cyber-extortion attack.
Yasamin Roshni owns and operates a small deli in Miami, Florida. She maintains a file
that contains the ingredients used to make each of her famous subs. The ingredients
needed to make a specific sub are most similar to a(n)
A) operations list.
B) production order.
C) bill of materials.
D) materials requisition.
Which of the following is not one of the components of the fraud triangle?
A) Incentive
B) Rationalization
C) Susceptibility
D) Opportunity
The relationship between the Skills and Training entities is ________ , because each
course is designed to develop a specific skill, but each skill may be taught many
different times.
A) 1:1
B) 1:N
C) M:N
D) 1:M
Flowcharts, record layouts, and decision tables are all often part of
A) determining user needs.
B) documenting the program.
C) testing the program.
D) training program users.
Information encrypted with the creator’s private key that is used to authenticate the
sender is called
A) asymmetric encryption.
B) digital certificate.
C) digital signature.
D) public key.
Which of the following transactions is represented by the diagram below?
A) Each sale is associated with a single order, and there is a time lag between the time
an order is taken and delivery of the product.
B) Each sale can be comprised of multiple orders, and each order can be associated
with multiple sales or no sales.
C) Each sale can be comprised of multiple orders, and each order can be associated
with one or more multiple sales.
D) Each sale is associated with a single order and, there is no time lag between the time
an order is taken and delivery of the product.
Which of the following diagrams represents the cardinality pairs in a situation where
supervisors conduct individual performance evaluations with each of the employees
they supervise?
A)
B)
C)
D)
In an REA database model, the Bill of Materials entity contains information about
what?
A) The raw materials used to make a finished product.
B) The actual cost of the raw materials used to make a finished product.
C) The vendor from whom the raw materials was purchased
D) All of the above.
Which of the following statements about systems development is true?
A) Planning throughout the systems development life cycle promotes coordination
between systems and strategic plans.
B) Organizations should conduct systems development activities at least once every
five years.
C) The systems development steps are critical for profit-oriented businesses, but are too
expensive and time consuming for most not-for-profit organizations.
D) Diligently following the steps and suggestions in the systems development life cycle
ensures the final system will meet user needs and be implemented at or below the
budgeted cost.
An organization can implement which of the following controls to reduce the threat of
inventory theft or damage?
A) review and approval of fixed asset acquisitions
B) improved and more timely reporting
C) better production and planning systems
D) document all movement of inventory through the production process
As part of the bidding process required for bidding on providing a new software system
to Kinect Incorporated, Thorton Wilder prepared diagrams that represent input and
output screenshots. These diagrams are an example of
A) CASE.
B) an operational prototype.
C) a RFP.
D) a nonoperational prototype.
Who should maintain control of access to date in a user-created system with proper
controls?
A) The end-users.
B) Management.
C) The IT department.
D) A help desk.
A network of arrows and nodes representing project activities that require an
expenditure of time and resources and the completion of initiation of activities,
respectively, is called
A) a Gantt chart.
B) a PERT diagram.
C) a SDLC cycle.
D) CASE.
The expenses associated with a product recall are ________ costs.
A) prevention
B) inspection
C) internal failure
D) external failure
Experts estimate that, on average, the costs associated with replacing an employee are
about ________ the employee’s annual salary.
A) 0.5 time
B) 1 time
C) 1.5 times
D) 2 times
Gulshan Parvana operates a machine shop in Istanbul, Turkey. She places bids on small
projects in the metropolitan area. Which of the following is most likely to be a cost
driver that should be considered when determining how to allocate utility costs?
A) number of projects completed
B) number of units produced
C) number of labor hours
D) sales revenue
One way ERP vendors help to make the configuration process easier for their customers
is to
A) encourage their customers to use decentralized databases.
B) train their customers to use an existing system and build interfaces between it and
their ERP system.
C) develop built-in configuration tools to address most of their customers’ needs for
system changes.
D) All of the above.
Describe the different types of malware used to harm computers.
Explain what is meant by the expenditure cycle as a “mirror image” of the revenue
cycle.
Describe the differences between the data definition language (DDL), data
manipulation language (DML), and the data query language (DQL).
List the four DBMS “languages” and describe who uses each and for what purpose.
Explain how to effectively segregate duties in the sales order activity.
Explain the shipping process, key decisions that need to be made, and threats to that
process, and describe the controls that can be used to mitigate those threats.
Understand and create an REA diagram for the financing cycle.
Describe a data dictionary.
Describe four threats in the revenue cycle and identify appropriate controls for each
threat.
Explain how an AIS system can be viewed as a set of “give-to-get” exchanges.
Use the REA data model to write queries to retrieve information from an AIS relational
database.
Describe three threats in the general ledger and reporting system and identify
corresponding controls for each threat.
Explain how to assess and respond to risk using the Enterprise Risk Management
(ERM) model.
Read an REA diagram and explain what it reveals about the business activities and
policies of the organization being modeled.
Explain social engineering.
Why do all audits follow a sequence of events that can be divided into four stages, and
what are the four stages?
Describe some of the important uses of CAATs.
Discuss the three categories of overhead costs in an activity-based costing system.
Describe at least six computer attacks and abuse techniques.
Describe guidelines to follow for a well-designed coding system.