When canned software is used for systems acquisition, the physical design phase of the
systems development life cycle (SDLC)
A) does not involve designing and coding, although modifications may still need to be
made.
B) is combined with the conceptual design phase.
C) involves designing and coding, although modifications may still need to be made.
D) remains unchanged.
Which of the following elements found in a traditional AIS system are not represented
as entities in an REA relational database, but rather must be retrieved through the use of
queries?
A) accounts receivable
B) the general ledger
C) accounts payable
D) all of the above
A payroll clerk accidentally entered an employee’s hours worked for the week as 380
instead of 38. The data entry control that would best prevent this error would be
A) a limit check.
B) a check digit.
C) batch total reconciliation.
D) a field check.
Prompting is a control that helps ensure
A) transaction data are not lost.
B) transactions data are accurate.
C) transactions data are complete.
D) transaction data are valid.
Implementation of an ERP system requires increased focus on all except which of the
following controls?
A) segregation of duties between custody, authorization, and recording
B) data entry controls on validity and accuracy
C) controls over access to data
D) appropriate disposal of hard copy reports
Redirecting traffic to a spoofed website to obtain confidential information is known as
A) pharming.
B) cyber-bullying.
C) hacking.
D) vishing.
Which of the following aspect of a feasibility study is concerned with human resources?
A) Technical feasibility.
B) Legal feasibility.
C) Scheduling feasibility.
D) Operational feasibility.
The first step in program design is to
A) determine user needs.
B) develop a plan.
C) hire program users.
D) write program instructions.
This protocol specifies the structure of packets sent over the internet and the route to get
them to the proper destination.
A) access control list
B) Internet protocol
C) packet switching protocol
D) transmission control protocol
Refer to the diagram below, where the numbers next to the arrows refer to the number
of days required for completion of the corresponding activity. What is the critical path?
A) A-B-D-F
B) A-C-E-F
C) A-B-D-E-F
D) A-C-B-D-F
E) A-C-B-D-E-F
What is the first step in the data processing cycle?
A) output
B) storage
C) processing
D) input
When a systems vendor provides software via the Internet and gives the user accesses
to the software remotely via the Internet, this is known as
A) a turnkey system.
B) cloud computing.
C) an application service package.
D) canned software.
A value chain typically consists of five primary activities that can directly provide value
to customers. The activities that help customers buy the organization’s products or
services represent
A) inbound logistics.
B) outbound logistics.
C) marketing and sales.
D) operations.
Which of the following is the least costly and most risky method of converting from
one system to another?
A) Direct conversion.
B) Parallel conversion.
C) Pilot conversion.
D) Phase-in conversion.
The Interview event stores detailed data about each job interview. Since hiring only
happens once, but there may have been several interviews, Interview is linked to the
Hire Employees event in a(n) ________ relationship.
A) 1:N
B) 1:1
C) M:N
D) 1:M
When preparing a document flowchart, the names of organizational departments or job
functions should appear in the
A) column headings.
B) right-hand margin.
C) written narrative accompanying the flowchart.
D) title of the flowchart.
Consider the following revenue cycle scenario: The company has been exposed to
customer dissatisfaction and the suggested control procedure to be implemented is to
install and use bar-code scanners. What is the threat?
A) The company may be shipping the wrong merchandise.
B) The company may be shipping the wrong quantities of merchandise.
C) The company may be shipping orders to the wrong address.
D) All of the above threats may apply to this scenario.
Many small businesses choose to outsource their payroll activities to firms that
specialize in providing payroll services. Dolores Yu operates a payroll processing
business in Calabasas, California. When she sends bills out to her clients, her work is
part of her firm’s
A) revenue cycle.
B) expenditure cycle.
C) financing cycle.
D) production cycle.
Whitewater Rapids provides canoes to tourists eager to ride Whitewater river’s rapids.
Management has determined that there is one chance in a thousand of a customer being
injured or killed. Settlement of resulting lawsuits has an average cost of $850,000.
Insurance with a $100,000 deductible is available. It covers the costs of lawsuits, unless
there is evidence of criminal negligence. What is the expected loss with insurance?
A) $100
B) $850
C) $100,000
D) $850,000
The ________ audit is concerned with the economical and efficient use of resources
and the accomplishment of established goals and objectives.
A) financial
B) informational
C) information systems
D) operational
As responsibility reports are rolled up into reports for higher level executives, they
A) become less detailed.
B) become more detailed.
C) become narrower in scope.
D) become wider in scope.
LOLer was chatting online with l33ter. “I can’t believe how lame some people are! :) I
can get into any system by checking out the company website to see how user names
are defined and who is on the employee directory. Then, all it takes is brute force to find
the password.” LOLer is a ________, and the fraud he is describing is ________.
A) hacker; social engineering
B) phreaker; dumpster diving
C) hacker; password cracking
D) phreaker; the salami technique
Which of the following balanced scorecard dimensions provides measures on how well
the organization is generating sales?
A) Financial.
B) Internal operations.
C) Innovation and learning.
D) Customer.
A part of a program that remains idle until a specified date or event activates it to cause
havoc is called a
A) virus.
B) logic bomb.
C) trap door.
D) data diddle.
Sam Jones has been the controller of Downtown Tires for 25 years. Ownership of the
firm recently changed hands and the new owners are conducting an audit of the
financial records. The audit has been unable to obtain the firm’s financial statements
that were prepared by Sam. While there is no evidence of wrongdoing, the auditors are
not able to complete the audit. 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
One way of ensuring that recurring adjusting journal entries are made each month
would be to
A) make all the entries a month in advance.
B) rotate the responsibility among the accounting staff.
C) program the entries to be made automatically.
D) create a standard adjusting journal entry file.
The purpose of ________ is to determine why, how, when, and who will perform the
audit.
A) audit planning
B) the collection of audit evidence
C) the communication of audit results
D) the evaluation of audit evidence
Which of the below standards should not be used to evaluate design alternatives in the
conceptual systems design stage of the SDLC?
A) How well a system meets organizational objectives.
B) How well a system meets user needs.
C) The economic feasibility of each alternative.
D) The amount of time it required to formulate each alternative.
Which of the following is not an element of managing a business process “end to end”?
A) Identifying process experts to oversee specific functions across units.
B) Designating a process owner.
C) Setting performance standards.
D) Establishing control and monitoring processes.
The operating budget
A) compares estimated cash flows from operations with planned expenditures.
B) shows cash inflows and outflows for each capital project.
C) depicts planned revenues and expenditures for each organizational unit.
D) is used to plan for the purchase and retirement of property, plant, and equipment.
Which of the following is an example of a detective control?
A) Physical access controls.
B) Encryption.
C) Continuous monitoring.
D) Incident response teams.
What is not a typical responsibility of an internal auditor?
A) Helping management to improve organizational effectiveness.
B) Assisting in the design and implementation of an AIS.
C) Preparation of the company’s financial statements.
D) Implementing and monitoring of internal controls.
In the 1960s, techniques were developed that allowed individuals to fool the phone
system into providing free access to long distance phone calls. The people who use
these methods are referred to as
A) phreakers.
B) hackers.
C) hijackers.
D) superzappers.
How is a financial audit different from an information systems audit?
Identify and describe the five types of feasibility that must be considered throughout the
system development life cycle.
What are some of the ways to assign authority and responsibility within an
organization?
Define and describe benefits of a CRM system.
What are the three methods to obtain a new information system? What is a turnkey
system?
Distinguish data from information, discuss the characteristics of useful information, and
explain how to determine the value of information.
Discuss ways that can help ensure the processing integrity of electronic voting.
Failure to collect cash on credit sales is a threat in the revenue cycle. What controls can
be used to help neutralize this threat?
Describe the activities, information needs, and key decisions made in the general ledger
and reporting system, explain the general threats in the cycle, and describe the controls
that can be used to mitigate those threats.
Discuss the criticisms of traditional cost accounting methods.
Describe what is a E-R diagram and provide an example.
Prepare and use data flow diagrams to understand, evaluate, and document information
systems.
What are the basic requirements when logically designing a relational database model?
Explain how data is organized and stored in an AIS.
Identify and explain controls designed to ensure systems availability by minimizing the
risk of system downtime and enabling efficient recovery and resumption of operations.
Identify and discuss the two documents that are the result of product design activities.