307 Ch. 2

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Which of these best describes the current state of XBRL? a) It now lacks standards, but the hope is that we will get some soon b) The language is completely standardized c) The language is dynamic and standards are still being developed d) The language now awaits official sanction by the United Nations before being released for use

C

An advantage of E-wallets is that: a) Users do not need to re-enter personal information each time they make an online purchase b) Most E-wallet information is maintained on vendor file servers c) They ensure the completion of a purchase transaction over the Internet d) none of the above are advantages of E-wallets

a

An interesting dimension of public key encryption is that: a) It actually requires two keys b) It only requires one key c) Everyone can decode a message written in it d) none of these

a

Another name for an Internet domain address is its: a) URL b) ISP c) email address d) IETF

a

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

a

Companies such as Backblaze, DropBox, and Mozy are examples of companies that perform this type of cloud service: a) Backup services b) Payroll processing c) Janitorial services d) Tax preparation services e) Web hosting

a

IDEA is used by the Securities and Exchange Commission (SEC) to: a) Store the financial data of public companies b) Collect lists of bankrupt companies c) Store the URL's of member firms d) Collect data on individuals victimized by identity theft hackers

a

In the Internet address www.Name.com.X, the term X usually stands for: a) A country b) A city c) An abbreviation such as "gov" d) A transmission protocol

a

One form of access security is determining authentic users by "what they know." Which of the following would be an example of such authentication? a) Verifying a password b) Biometric tests such as retina scans c) Requesting that the user provide an employee identification card d) Requiring the user to show a valid driver's license

a

Retail sales on the Internet: a) Are growing rapidly b) Were growing at first, but are now declining c) Are not possible on the Internet d) Have only been achieved by major retailers such as Wal-Mart

a

The letter "N" in VPN stands for: a) Network b) Notice c) Nanosecond d) Nothing

a

These allow a user to access alternate web pages from an existing page: a) Hyperlinks b) Golf links c) html titles d) The XBRL tag <Web Address>

a

Third party assurance: a) Provides online purchasers with some assurance regarding the security and privacy of a web site b) Is unlikely to concern auditors c) Is a service offered only by the American Institute of Certified Public Accountants d) Is a service offered only by the Better Business Bureau

a

Utilizing tax preparation software from a cloud service provider is an example of: a) SaaS b) PaaS c) IDEA d) XML

a

Which of the following is not true regarding user authentication? a) One level of authentication is who you know b) An information system may require more than one level of authentication for access c) One level of authentication is what you know d) An example of authentication would be use of a password

a

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

a

Which of these is not an advantage of cloud computing? a) Companies must update their own software, even if stored in the cloud b) Companies save money on hardware or software costs c) Gives access to distant vendors or software developers d) Organizations pay as they go

a

All of the following are advantages of cloud computing except: a) The client only pays for resources that it actually uses b) The client gains additional control over its data c) The provider, not the client, handles changes in processing volume d) all of these are advantages of cloud computing

b

An example of a virtual currency is: a) Negotiable bonds b) Bitcoin c) A certificate of deposit d) The lettered stock of a company

b

An example of an Internet service provider is: a) General Electric b) AOL c) PeachTree d) ISP e) none of these

b

One advantage of XBRL tags is that: a) They always contain links to other web pages b) Optional entries allow users to specify units of currency, such as Euros c) They are now fixed standards d) They cannot be used by hackers

b

One form of access security is determining authentic users by "who they are." Which of the following is an example of such authentication? a) Verifying a password b) Biometric tests such as retina scans c) Requesting that the user provide his or her mother's maiden name d) Requiring the user to show a valid driver's license

b

Social networking sites such as Twitter or Facebook: a) Have only social uses, not commercial ones b) Have both social and commercial uses c) Have only commercial uses d) May have future commercial uses that have not been realized to date

b

The "X" in the term XBRL stands for: a) Extra b) Extensible c) X-rated d) Exante

b

The term "click fraud" refers to: a) Overcharging clients when they view a website b) Overcharging companies for phantom clicks on an advertising link c) Misleading users into clicking on links to web sites selling illegal goods or services d) none of these refers to click fraud

b

This language allows its users to create web pages on the Internet: a) HTTP b) HTML c) URL d) COBOL

b

Which of the following is a group collaboration tool that allows anyone with a Web browser and some easy-to-use software to publish a personalized diary online? a) Electronic conferencing b) Blogs c) Firewalls d) e-mail

b

Which of these is not an advantage of XBRL? a) It often enables businesses to avoid rekeying data downloaded from corporate websites b) It constrains companies to particular formats, thus ensuring consistency c) It helps standardize the storage and therefore presentation of financial information d) all of these are advantages of XBRL

b

Which of these is the official website of the XBRL International Consortium? a) www.xbrl.com b) www.xbrl.org c) www.xbrl.gov d) www.xbrlic.com

b

A digital signature: a) Is the same as a hand-written signature b) Is a bitmapped representation of a hand-written signature c) Is encrypted data that authenticates a transmitted message d) none of these

c

A virtual currency is money that: a) Doesn't actually exist b) Cannot actually be purchased by anyone who is not authorized to buy it c) Operates as a medium of exchange despite the fact that no company or country stands behind it d) No one has ever seen, but that Internet junkies believe exists

c

According to the textbook, which of the following statements is true about identity theft? a) Most personal identities are stolen by dumpster diving b) There is little individuals can do to protect themselves from identify theft; this is a corporate problem c) There is much that individuals can do to protect themselves d) Accountants are more vulnerable to identity theft than non-accountants

c

All of these are advantages of a virtual currency except: a) The ability of a company to do more business if they accept the currency b) No need to pay credit-card charges or large clearing house fees c) The support of the issuer's central bank in the event of default d) all of these are advantages of a virtual currency

c

An example of a URL is: a) .gov b) 100.100.100.100 c) www.wiley.com d) <B>Title</B>

c

An important characteristic of E-wallets is: a) It is exactly the same as regular cash b) It is the same as EDI c) It contains the identity of the user d) Users must also supply a credit card number when using it

c

In recent years, the most common complaint related to identify theft is: a) Alteration of personal information b) Imbalances in financial statements c) Credit card fraud d) Deletions of the personal information maintained by banks and insurance companies

c

The letter "p" in the acronym http stands for: a) Page b) Provider c) Protocol d) Parity

c

The purpose of a company firewall is to: a) Guard against spoofing b) Assist the IETF c) Deny computer hackers access to sensitive data d) all of the above

c

The term "spoofing" refers to: a) Computer hijacking b) Kidding c) Posing as a legitimate computer user d) Distributing junk mail

c

The term data encryption refers to: a) Storing data in safe places called "crypts" b) Transforming data into secret codes c) Scrambling data systematically d) none of these

c

The term key in the context of data encryption refers to: a) A physical key similar to a house key b) A logical key similar to the primary key of a data file c) A mathematical function used for encryption purposes d) A computer function key that can be found on keyboards

c

This company is one of the largest "auction houses" on the web: a) Wal-Mart b) Sears, Roebuck c) eBay d) Forester

c

This organization assigns the official registry of Internet domain names. a) TCP b) URL c) ICANN d) HTTP

c

What is the main reason why companies prefer VANs to the Internet for implementing EDI? a) Cost - VANs are cheaper than the Internet b) Speed - VANs are faster than the Internet c) Security - VANs are thought to be more secure d) Convenience - VANs are everywhere

c

Which of these best describes a firm's use of social media for monitoring employees? a) It is illegal b) It is legal but rarely done c) It enables companies to identify employees with undesirable traits d) It is a required practice that is required by most worker unions

c

Which of these is not an acronym normally associated with cloud computing? a) SaaS b) PaaS c) IDEA d) all of these are cloud computing acronyms

c

Which of these is not an example of a cloud service provider? a) A company that performs backup services over the Internet b) A company that performs payroll processing over the Internet c) A company that provides janitorial services d) all of these are examples of cloud service providers

c

A proxy server is: a) A type of computer network often used by companies with many employees b) An alternate for a company mainframe computer c) A substitute for a good waiter at a restaurant d) A computer dedicated to Internet access and transfers

d

All of the following are associated with data encryption except: a) Plaintext b) Cyphertext c) DES d) URL

d

All of the following are benefits of XBRL except: a) Companies can file financial information in one format, avoiding the errors that may come from reentering data multiple times b) The SEC accepts XBRL-format for electronic filing of financial statement reports c) XBRL permits the automatic and reliable exchange of financial information across many software formats and technologies, including the Internet d) all of the above are benefits of XBRL e) none of the above are benefits of XBRL

d

All of the following are examples of EDI "documents" except: a) Purchase orders b) Sales invoices c) Customs documents d) Bar codes

d

All of the following are normally associated with the Internet except: a) IP addresses b) URL addresses c) http d) MICR coding

d

All of the following are true about XBRL tags except: a) Tags are "extensible" b) Tags describe the data c) Tags tell how to display data d) Tags are now permanently standardized across industries

d

An advantage of an extranet is that: a) It can disseminate information corporate-wide b) It can be accessed by selected trading partners c) Users can employ common web browsers to access information in them d) all of the above

d

One form of access security is determining authentic users by "what they have." Which of the following would be an example of such authentication? a) Verifying a password b) Biometric tests such as retina scans c) Requesting that the user provide his or her mother's maiden name d) Requiring the user to show a valid driver's license

d

The "A" in the term IDEA (used by the SEC) stands for: a) Accounting b) Association c) Addition d) Applications e) Access

d

Tricking users into providing personal information such as a social security number on a web site is an example of: a) Spamming b) Spoofing c) Proxy serving d) Phishing

d

Which of the following is true about XBRL? a) It is a business application of XML b) It uses tags such as <b> like HTML c) It is used by the SEC to collect and store financial information about companies d) all of the above are true about XBRL

d

Which of these is an accounting drawback of a virtual currency to a company using it? a) Appreciation in value is reportable for tax purposes b) Floating cost bases makes accounting for such assets more difficult c) No central bank guarantees its value d) all of these are drawbacks of virtual currencies

d

Which of these is correct about the terms "e-business" and "e-commerce." a) They are exact synonyms a) They are exact opposites b) e-business is a subset of e-commerce c) e-commerce is a subset of e-business

d

Which of these is not an Internet search engine? a) Google b) Bing c) Yahoo d) MySpace

d

Within the context of e-commerce, the acronym B2B stands for: a) Back to basics b) Baltimore or bust c) A non-existent public broadcasting system d) Business to business

d

All of these are business advantages of social media except: a) Increase organization recognition b) Evaluate customer reactions to new goods or services c) Enable accountants to communicate with one another on projects d) Manage strong reactions to firm missteps early e) all of these are business advantages of social media

e

Which of these is not a component of an IP address? a) A geographic region b) An organization number c) A computer group d) A specific computer number e) A specific user number

e


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