When printed on paper, data output is referred to as
A) reports.
B) hard copy.
C) soft copy.
D) financials.
For replacement of inventories and assets destroyed by fire or other disasters, an
organization needs
A) stand-by facilities.
B) adequate insurance coverage.
C) source data automation.
D) All of the above are correct.
What is the most frequent revenue cycle transaction?
A) purchase of inventory
B) receipt of cash
C) sale to customer
D) billing
All employees of E.C. Hoxy are required to pass through a gate and present their photo
identification cards to the guard before they are admitted. Entry to secure areas, such as
the Information Technology Department offices, requires further procedures. This is an
example of a(n)
A) authentication control.
B) authorization control.
C) physical access control.
D) hardening procedure.
COSO requires that any internal deficiencies identified through monitoring be reported
to whom?
A) The external auditor.
B) The company’s management.
C) The board of directors.
D) The audit committee.
Which of the following transactions is represented by the diagram below?
A) A junkyard holds weekly sales where it sells its entire inventory.
B) A shoe store sells products to consumers.
C) A stay-at-home mom creates furniture for doll houses. When one piece is finished,
she sells it on Amazon.com.
D) Netflix sells movies to consumers through its online downloading service.
Changing tax rates in a software program would be accomplished in the ________
phase of the systems development life cycle.
A) maintenance
B) operations
C) program design
D) implementation
The project development committee for Photomat Incorporated is discussing output
design alternatives for a new, organization-wide accounting information system. The
project development committee has decided that all reports will be printed on paper.
However, there is disagreement regarding where the reports should be made available.
John wants the sales reports to be printed and stored in the accounting department for
greatest security. Monica wants the sales reports to be printed in every department for
full disclosure. What output design consideration are John and Monica discussing?
A) Use.
B) Medium.
C) Format.
D) Location.
The coding technique most likely used for sales orders is
A) block code.
B) group code.
C) sequence code.
D) data code.
You are assisting a manager from your company’s headquarters in New York. The
manager needs to interact online in real time with one of your company’s affiliate
overseas. The manager wants to make sure that her communications with the overseas
affiliate won’t be intercepted. What should you suggest to the manager?
A) A virtual private network connection.
B) A multifactor authentication network connection.
C) A private cloud network connection.
D) An asymmetric encryption system with digital signatures connection.
Verifying the accuracy of certain information, often through communication with third
parties, is known as
A) reperformance.
B) confirmation.
C) substantiation.
D) documentation.
Excessive heat 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)
The database requirement that foreign keys must be null or have a value corresponding
to the value of a primary key in another table is formally called the
A) entity integrity rule.
B) referential integrity rule.
C) unique primary key rule.
D) foreign key rule.
What is the primary purpose of computer audit software?
A) To eliminate auditor judgment errors.
B) To assist the auditor in retrieving and reviewing information.
C) To help auditors detect unauthorized modifications to system program code.
D) To help auditors recheck all mathematical calculations, cross-foot, reprocess
financial statements and compare to originals.
Who bears the responsibility for information security in an organization?
A) CIO.
B) CISO.
C) CFO.
D) COO.
Data processing includes all of the following except
A) verifying subsidiary ledger balances.
B) changing customer addresses.
C) removing inventory items no longer offered.
D) adding the name of a new vendor.
The traditional approach to inventory management generally involves
A) high stockout costs.
B) minimizing item cost.
C) receiving goods or services just prior to the time they are needed.
D) maintaining inventory levels so that production can continue even if inventory use is
greater than expected.
Which statement below is incorrect regarding program modifications?
A) Only material program changes should be thoroughly tested and documented.
B) During the change process, the developmental version of the program must be kept
separate from the production version.
C) After the modified program has received final approval, the change is implemented
by replacing the developmental version with the production version.
D) When a program change is submitted for approval, a list of all required updates
should be compiled and then approved by management and program users.
A “zero balance check” refers to which of the following control procedures?
A) The ACH clearing account shows a zero balance once all entries are posted.
B) cross-footing the payroll register
C) The payroll clearing account shows a zero balance once all entries are posted.
D) trial balance showing that debits equal credits
Information about job roles is simply another ________ in the Employee table.
A) resource
B) event
C) agent
D) attribute
The “get” event represents an activity which
A) includes a promise to engage in future economic exchanges.
B) increases the organization’s stock of an economic resource.
C) reduces the organization’s stock of a resource that has economic value.
D) increases the organization’s liabilities.
Acceptance tests involve
A) managers observing the operation of the system by “walking through” the IT
department.
B) processing hypothetical data that are designed to identify errors in the system.
C) processing copies of real transactions in order to determine whether or not the
system meets requirements.
D) a thorough review of the procedures and program logic of the system.
Creating a seemingly legitimate business, collecting personal data while making a sale,
and never delivering items sold is known as
A) hacking.
B) spamming.
C) posing.
D) hijacking.
If you believe a general ledger account was not adjusted properly or at all, 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.
Which of the following controls can minimize the threat of stockouts and excess
inventory?
A) The use of positive pay.
B) Do not inform receiving employees about quantity ordered.
C) The use of ERS.
D) Perpetual inventory system.
Many modern accounting software packages offer separate transaction cycle modules.
What is the reason for this?
A) Every organization does not need to implement all of the available transaction cycle
modules.
B) Most businesses do not need the revenue cycle module as part of their AIS.
C) The nature of a given transaction cycle is the same irrespective of the type of
organization.
D) A properly designed AIS does not use the concept of separate business transaction
cycles to process transactions.
Terrorists often use ________ because it is an effective way to transmit information and
receive orders.
A) steganography
B) packet sniffers
C) trap doors
D) time bombs
The type of relationship between two entities is determined by
A) maximum cardinalities only.
B) minimum cardinalities only.
C) minimum and maximum cardinalities.
D) median cardinalities.
Someone knocked on your door on a Friday afternoon. When you answered the door, a
man dressed in a city official uniform approached you and introduced himself to you.
The man said, “Hi, I am Andrew from the city public work department. We are updating
our system and would like to obtain just a few piece of information from you.” He
proceeded to ask you several questions and obtained your driver license information
and the last 4 digits of your social security number. As the man left your front porch,
you saw that he was getting into his car which does not bear the city official logo. You
later called the city public work department and found that they have no knowledge of a
worker named Andrew and that they did not send anyone out to collect your
information. You just fell victim to a ________ fraud.
A) pretexting
B) pharming
C) phishing
D) posing
A feasibility study should first be performed in the ________ stage of the systems
development life cycle.
A) conceptual design
B) implementation and conversion
C) physical design
D) system analysis
When the human resources manager wants to gather data about salary and start date by
employees and by departments, the manager would use which language?
A) Data Manipulation Language
B) Data Query Language
C) Data Report Language
D) Data Definition Language
All of the following are ERP vendors except
A) Dell.
B) SAP.
C) Oracle.
D) Microsoft.
Misappropriation of assets is a fraudulent act that involves
A) dishonest conduct by those in power.
B) misrepresenting facts to promote an investment.
C) using computer technology to perpetrate a crime.
D) theft of company property.
Bogumil Distributors is an Internet-based wholesaler. Customers enter their orders
online. The manager of Cezary Foods was entering an order when the following error
message popped up: “Your order exceeds your available credit. You will be contacted
within 8 hours.” This message is the result of a
A) sign check.
B) validity check.
C) reasonableness test.
D) limit check.
Which of the following diagrams represents a situation where deliveries are frequently
made to the specific warehouse where the delivered goods will be stored?
A)
B)
C)
D)