Oaks Quiz Questions Chapters 1, 4, 5, 10 , 11, 6, 7, 8, 9, 2, 3, 12, 13, 15
Which of the following is not an advantage of decision tables? 1) They document the logic of the computer program 2) They show the order in which data conditions are tested and/or processing actions are taken 3) They increase computer programmer productivity 4) They summarize the data processing tasks to be performed for a large number of data conditions in a compact format
2
Which of the following is not usually a design consideration in coding systems? 1) Consistency 2) Standardization 3) Government regulation 4) Plans for future expansion
3
An example of end-user documentation would most likely be: 1) Pseudocode 2) Decision tables 3) A document drawn with a CASE tool 4) Instructions for using a spreadsheet
4
A subform is: A) A subordinate form within a form B) A smaller, independent form compared to another form C) A specialized form used to create a report D) none of these
A
All of these are guidelines for creating good data flow diagrams except: A) Show the most detail in the highest-level DFD B) Each logical DFD should contain between 5 and 7 processing bubbles C) Even if a file is temporary, include it in your DFD D) Classify most of the final recipients of processed data as external entities
A
Components of an ERP's architecture typically include: Question options: A) A centralized database and application interfaces B) Multiple databases C) A centralized database running on a mainframe computer D) A UNIX operating system
A
Database-As-A-Service (DAAS) refers to databases that: A) Allow firms to outsource their databases to cloud service providers B) Are designed to record information about service providers C) Allow firms to create their own databases using mobile service providers D) Are designed to improve customer service
A
ERPs often require BPR because: Question options: A) Business processes must change to accommodate the system B) Employees cannot breath on their own C) They are so expensive D) They require a centralized database
A
In the context of databases, the term data redundancy refers to: A) Storing the same information in several records B) Repeating data on multiple reports C) Using foreign keys which duplicate the values of primary keys D) all of these are possible examples of data redundancy
A
Reports enable users to: A) See a paper output of database information B) Change information in the underlying database tables C) Limit the distribution of the information D) Tab from one data field to another at run time
A
Resource Management Process includes which of the following? A) Human resource management and fixed asset management B) Human resource management, inventory management, and fixed asset management C) Human resource management only D) Personnel management, payroll management, and fixed asset management
A
The control environment is a component of a company's internal control system that: Question options: A) Influences the control awareness of a company's employees B) Stresses the development of control procedures in a company C) Directly affects the accuracy and reliability of a company's accounting data D) Can be ignored when establishing a company's internal control system
A
The terms "parent record," "child record," and "sibling record" describe the records in a: A) Hierarchical database B) Network database C) Relational database D) Flat file
A
This is the Access tool that prohibits users from deleting parent records with child records (i.e., records related in a one-to-many relationship): A) Referential integrity B) Mnemonic naming C) Integrative relationships D) Data typing E) none of these is correct
A
Well written documentation plays a key role in: A) Reducing system failures B) Increasing time spent correcting errors C) Increasing time spent modifying programs D) Increasing time spent by auditors following data flows
A
When Access links records to one another in different tables, the foreign key in one record refers to the _______ in another record. A) Primary key B) Secondary key C) Foreign key D) Linkage key
A
Which of the following is most likely the primary reason that organizations are adopting enterprise asset management (EAM) systems? a) To reduce overall operating expenses b) To automate manual operations c) To reduce the number of employees (labor costs) d) none of the above
A
Which of the following statements best describes a business process? A) It is a collection of activities in an organization that creates value B)The nature and type of processes might vary from industry to industry C) It is an activity that increases and/or decreases dollar amounts on the financial statements D) It is an economic event in the life of an organization
A
Which of the following statements best describes business process outsourcing? A) A company focuses on its core business processes and contracts with another firm to do the other processes B) Companies frequently outsource core business processes C) Due to networked enterprises and advanced technology, more employees may work from their homes or alternate locations D) Initially, companies engaged in business process outsourcing to offer employees more opportunities to travel and more career choices for advancement
A
Which of these is a business reporting language often used in recording or transmitting accounting data? A) XBRL B) Xfile C) ABC D) Accounting Live
A
Which type of data flow diagram presents a high-level view of a system process? A) Context diagram B )Physical DFD C) Logical DFD D) Systems flowchart
A
A computer network spanning regional, national, or global areas best describes which of the following? A) LAN B) WAN C) ESPN D) DSL E) ISDN
B
A general ledger: A) Is a chronological listing of an organization's transactions B) Is a listing of an organization's transactions, organized by account C) Does not include every account in an organization's chart of accounts D) Is the same thing as a transaction listing
B
A web page that uses graphs and other tools to visually display data from both an ERP system and from external sources is also called a: Question options: A) Portal B) Mashup C) Mixup D) Frump
B
Business organizations are recognizing the value of sales data and are purchasing software solutions to gather, maintain, and use these data to provide better service and promote customer loyalty. These software solutions are called: A) Customer relations data solutions B) Customer relationship management solutions C) Sales data management solutions D) none of the above
B
Business process reengineering efforts sometimes fail because: A) Management gets too involved in the process B) Management is too optimistic regarding its expectations from its implementation C) Management support can never overcome employee resistance D) Employees will never accept change
B
Business process reengineering: A) Is an incremental approach to redesigning business processes B) Involves redesigning business processes from scratch C) Is rarely successful in cutting an organization's costs D) Is always welcomed by an organization's employees
B
Document flowcharts organize documents and activities by: A) People B) Departments C) Monetary value D) Complexity
B
In the REA framework, a database designer should create a ____ for each entity. A) Record B) Table C) Secondary Key D) All of these
B
Manual forms, in terms of database form design, are: A) Archaic B) Used to guide the development of electronic forms C) Used to collect information electronically D) Used by many offices already
B
Much of the input and output related to business processes is now electronic. Which of the following technologies is becoming increasingly popular to manage inventory? A) EDI B) RFID tags C) Magnetic ink characters that can be quickly and easily scanned D) Bluetooth and wireless-enabled laptop computers
B
Suppose an employee's date of hire is changed in an employee table. When a database user subsequently runs a report showing the number of years the employee has worked for the company (a calculated field), what will happen? A) Nothing. The same value that was calculated in any prior report will continue to show in the new report B) The new report will show a new calculated value C) The new report will show the average of the original value and the new value D) This depends upon other settings not indicated in the statement
B
The data item which uniquely identifies a computer record in an AIS database table is called the: A) Pointer address B) Primary record key C) Employee number D) Header label E) Sort field
B
The primary objective of a manufacturing organization's production process is to: A) Maintain inventories at a zero level B) Convert raw materials into finished goods as efficiently as possible C) Make sure that there are no product defects D) Maintain the documentation and report on an organization's manufacturing process
B
The sales process begins with: A) Placing an order with a vendor B) A customer order for goods or services C) Production of goods or services D) Delivery of goods or services
B
This tool enables a DBMS to extract only a subset of records from a database: A) Table B) Query C) Validation test D) none of these
B
Three objectives of a company's internal control system should be safeguarding assets, checking the accuracy and reliability of accounting data, and promoting operational efficiency. A fourth objective of a company's internal control system should be Question options: A) Preventing embezzlement of assets B) Encouraging adherence to prescribed managerial policies C) Avoiding the payment of overtime to company employees D) Revising standards for production costs on a weekly basis
B
Which of the following are most likely to be used by accountants as documentation? A) Program flowcharts B) Document flowcharts C) Decision tables D) System flowcharts
B
Which of the following best describes "predictive analytics"? A) It is a method auditors use to predict when managers might have a weak internal control system B) It is a technique that uses data stored in data warehouses to create systems that allow managers to use their data to improve performance C) It is a method used to prevent managers from overriding internal controls D) none of the above
B
Which of the following frameworks is widely used by managers to organize and evaluate their corporate governance structure? Question options: A) COBIT B) COSO C) NIST D) SAS No. 94
B
Which of the following is not an objective of the purchasing process? A) Inventory control B) Fastest possible processing of payments to vendors C) Maintaining vendor records D) Forecasting cash outflows
B
Which of the following is the most important reason to use POS systems, OCR systems, or MICR systems? A) To use the latest information technology B) To avoid data transcription C) To create an extra layer of IT infrastructure D) To decrease dependency on foreign oil
B
Which of the following statements is true? Question options: A) The COSO report failed to define internal control B) The COSO report emphasized that an internal control system is a tool of management C) SAS 78 rejected the definition of internal control provided in the COSO report D) COBIT concluded that a company's management is not responsible for establishing and monitoring a company's internal control system
B
Which of these is not a logical procedure that is followed in the systems analysis phase of a systems study? A) Define the problem(s) in the current system B) Identify the company's goals C) Perform a systems survey to acquire information about the current system D) Generate possible solutions to solve the company's problem(s)
B
Which of these requires auditors to understand a client's system of internal controls before conducting an audit—an understanding aided by documentation? A) SAS 1 B) SAS 55 C)The Securities and Exchange Act of 1939 D) SOX Act of 2002
B
You can increase the prices of selected products systematically using Microsoft's: A) Append query B) Update query C) Make table query D) Delete query E) Select query
B
A company is considering the implementation of an activity-based costing and management program. The company: A) Should focus on manufacturing activities and avoid implementation with service-type functions B) Would probably find a lack of software in the marketplace to assist with the related recordkeeping C) Would normally gain added insights into causes of cost D) Would likely use fewer cost pools than it did under more traditional accounting methods
C
A data dictionary: A) Is a book defining computer terms B) Is a reference document describing how accounting data are collected C) Is usually a computer file that maintains descriptive information about the data items of an accounting information system D) all of the above
C
A general rule that should be followed when developing control procedures for a company's assets is: Question options: A) The cost of the control procedure will likely exceed the procedure's benefit B) The proceedure should not be designed and implemented unless an asst's cost exceeds $5,000 C) The more liquid an assetis, the greater the risk of its misappropriation D) The proceedure should not be designed and implemented in situations where a risk assessment has been previouls performed
C
A good performance measurement system should evaluate: a) Profitability only b) Customers satisfaction only c) Those aspects of a unit's performance that are subject to its control d) Those aspects of a unit's performance whether or controllable or not
C
A major advantage of relational databases is: A) All records are stored together B) No pointers are used C) The ability to add tables and relationships after the database becomes operational D) It closely resembles a flat file
C
A school administrator wishes to select the names of all students who live in a certain city. That city has exactly two zip codes in it. Which of these would be the best approach to use for this task? A) Perform two separate select queries, using only one zip code for each task B) Perform a single select query, placing the zip codes on the same Criteria line of the query C) Perform a single select query, placing the zip codes on separate Criteria lines of the query D) Perform a single, update query E) none of these (this is not possible using Microsoft Access
C
A simple diagram that shows estimated completion times versus actual completion times for the various activities in a systems implementation project is a(n): A) E-R diagram B) PERT chart C) Gantt chart D) Data flow diagram
C
A system that uses inexpensive or diskless microcomputers instead of more expensive models to save money on system acquisition and maintenance costs describes which component of a client/server system? A)Data-management component B) Application-logic component C) Thin-client system D) Presentation component
C
All of the following are input documents for the production process, except: A) A master production schedule B) A production order C) A material requirements planning document D) A bill of materials
C
Application software that enables businesses and government agencies to maintain, transmit and manipulate financial data on an organization-wide basis best describes: A) Communication software B) CAD software C) Enterprise resource planning (ERP) software D) Programming software
C
Assume that salespeople at your firm make many errors when inputting sales data to the firm's Access database. Your manager has asked you to find a way to reduce data input errors. A good approach for reducing data entry errors would be to create a: A) Table B) Query C) Form D) Report E) SQL
C
Controls that do not allow users to update the same database record at the same time are examples of: A) Data integrity controls B) Data processing controls C) Concurrency controls D) Privacy controls
C
Historically, financial data used in one application was not easily transferable to other applications. However, the problem was fixed with which one of the following? A) XMP B) ERP C) XBRL D) XMLP
C
In most process maps, an arrow represents: A) The direction for reading the chart B) The tasks to perform in an accounting task C) The flow of data D) The flow of money through a cash register
C
Once all facts and data have been collected in the systems survey, this activity can begin: A) The preliminary investigation B) Appoint a steering committee C) Perform the data analysis D) Perform the systems implementation
C
Regarding a company's audit trail, which of the following statements is true? Question options: A) Because of the complexities involved in establishing an audit trail, a good audit trail normally makes it more difficult for an individual to follow the flow of a company's business transactions through the company's information system. B) In actuality, the audit trail established within a company's information system is an unimportant element of the company's internal control system. C) When a company's audit trail becomes more difficult to follow, this causes an increase in the risk of errors or irregularities taking lace in the processing of accounting transactions and not being detected D) A company's policies and procedures manual should not be part of its audit trail since confidential information is included within this manual
C
The foreign key in one database table will always be a _______ key in a linked table. a. Secondary key b. Domestic key c. Primary key d. all of these are always true
C
The most time‑consuming path in a PERT network is called the: a) Slack path b) Completion path c) Critical path d) none of the above
C
The purpose of __________ is to identify organizational risks, analyze their potrntial in terms of costs and likelihood of occurrence, and install those controls whose projected benefits outweigh their costs. Question options: A) Internal controls B) A control environment C) Risk assessment D) Management consultant
C
The purpose of an input mask is to: A) Disguise data when they are first input into a database B) Transform data from alphabetic to numeric formats C) Help users avoid data entry errors D) Hide sensitive data such as passwords onscreen
C
The purpose of the E-R model is to help database designers: A) Identify data redundancies B) Create databases in third normal form C) Design databases and depict data relationships D) Answer structured queries about the data in accounting databases
C
The word "integrated" in the term "integrated accounting software" means: Question options: A) The software is color blind B) The software can interface with non-accounting software such as spreadsheets. C) The sodtware combines several accounting functions in one package. D) All of these are terms of integrated accounting software.
C
What has been the effect on accountants in those organizations which have computerized their data processing functions? A) The need for accountants has diappeared B) The accountants have become "pure" bookkeepers C) The accountants have become involved in more decision-making activities D) The accountants' decision-making activities have drastically declined
C
Which of the following is not a concern of the financing process? A) Effective cash management B) Optimizing an organization's cost of capital C) Minimizing an organization's borrowings D) Projecting cash flows
C
Which of these is a certification that accountants can earn that focuses on proficiency in information technology? A) CPA B) CMA C) CISA D) CITP
C
Which of these is a disadvantage of prototyping? A) Requires inputs from end users B) Requires inputs from top management C) Requires an iterative testing process that takes some time and patience D) all of these are common disadvantages with prototyping
C
Which of these is an advantage of a subform? A) The ability to display subordinate information B) The ability to be used in the same manner as regular forms C) both of these D) none of these
C
Which of these is not a phase in the life cycle of an information system? A) Planning B) Analysis C) Control D) Implementation
C
A system flowchart is a block diagram that: A) Is used only by auditors B) Is used primarily when document flowcharts cannot be used C) Depicts the flow of computer systems in an organization D) Depicts the flow of data through a computerized accounting information system
D
All of the following are examples of peripheral equipment except: A) Input equipment B) Output equipment C) Communications equipment D) Primary memory equipment E) Secondary storage equipment
D
Assume that your manager has asked you to improve the efficiency and effectiveness of data entry for sales invoices by adding capabilities to the firm's Access database. In order to allow data entry for each invoice and multiple items on each invoice, you should create a: A) Table B) Query C) Form without a subform D) Form with a subform E) Report
D
Forms are not capable of which of the following? A) Read-only display B) Auto-complete features C) Validating input D) Preventing all entry errors
D
It is generally true of not-for-profit organizations that they: A) Are profit-oriented despite their name B) Are always evaluated using profit measures C) Are not governed by accounting standards D) Emphasize funds rather than income in their internal accounting systems
D
One mistake that a study team can make when performing a systems analysis is to: A) Perform a preliminary investigation first B) Have employees participate in the systems study work C) Utilize a "systems approach" in performing the systems study D) Ignore the strong points of the present system
D
The most important factor in planning for a major change in a computer-based system is: A) The organization of the IT department B) The ability of the systems programmers to write appropriate software C) The selection of the most advanced computer equipment D) The participation of top management in the planning process
D
The reason why processor speeds are not important to AISs is because: A) Most AIS processing is performed on weekends anyway B) There are so many of them in the world today C) Microcomputers are so inexpensive these days D) Most computers are I/O bound
D
To create a query that calculates the total amount for a sale, you would likely need to include the following tables in your query: A) Customers, Employees, and Cash Receipts B) Customers, Employees, and Sales C) Sales, Inventory, and Cash Receipts D) Sales, Inventory, and the relationship table Sales/Inventory
D
To forecast cash receipts, information must be collected from: a) The purchasing process b) Payroll processing c) Inventory control systems d) The sales process
D
When management of the sales department has the opportunity to override the system of internal controls of the accounting department, a weakness exists in Question options: A) Risk management B) Information and communication C) Monitoring D) The control environment
D
Which of the following is not an advantage of form data entry over datasheet data entry? A) It is fast and efficient for data entry B) Accidental modification of adjacent records is not possible C) In Access, all the fields for a record are usually displayed on the same screen D) The forms are customizable by end users at run time
D
Which of these is a drawback of cloud computing? A) Inability to handle periods of peak processing loads B) Users must still invest heavily in computer resources of their own C) Requires users to pay for services, whether they use them or not D) May require users to trust service provider with sensitive data E) None of these are drawbacks of cloud computing
D
Which one of these is not a good guideline to follow when creating tables in a relational database? A) Design first, create tables later B) Name tables systematically, using conventional "tbl" prefixes C) Use mnemonic names for data fields D) Assign at least 50 characters to each text field E) Use consistent data types for primary and foreign key fields
D
Within a database context, the relationship between "students" and "classes" would most likely be: A) One-to-one B) One-to-many C) Many-to-one D) Many-to-many
D
All of these are examples of action queries that you can create in Microsoft Access except: A) Append query B) Update query C) Make table query D) Delete query E) Validation query
E
Which of the following cannot be defined when using the Report Wizard in Microsoft Access? A) Data source selection B) Grouping C) Sorting D) Format design E) all of these can be defined by the Report Wizard
E
Which of these is not a basis for authenticating a person and validating his or her identity? A) Something they have (such as a key) B) Something they know (such as a password) C) Something they are (such a fingerprint) D) Something they can do (such as a walking gait) E) all of these are methods for authenticating users
E
Many organizations have an internal audit function that makes periodic reviews of each department within the organization. The focus of these reviews is to: Question options: Conduct an investigation of each department to be sure fraud is not taking place Evaluate the efficiency and effectiveness of the department Evaluate the performance of the manager of the department Report to the organization's top managers and board of directors
Evaluates the efficiency and effectiveness of the department
The "X" in the term XBRL stands for: Extra Extensible Extant Expand
Extensible
The acronym ERP stands for "electronic reporting plan." T/F?
False
This language allows its users to create web pages on the Internet: HTTP HTML URL COBOL
HTML
This item creates relationships by linking the date in one file (e.g., customer) to an item in a second file (e.g., a sales order: i) Foreign key ii) Data dictionary iii) Relationships link bit iv) Index file
I
Lean manufacturing involves: I) Decreasing production II) Using nonmonetary measures of performance III) Eliminating wasteful processes IV) all of the above
III
Well-designed output reports are characterized by all but which of the following? I) They are useful II) They are conveniently formatted III) They never include graphs IV) They are easily identifiable
III
Which of these is true when designing control procedures for a computer system? I) Control procedures are irrelevant II) Control procedures should be designed and implemented after the proposed system is functioning properly III) Control procedures should be built into the system as it is designed IV) Control procedures should be implemented regardless of their costs
III
A good audit trail within the financial accounting system should allow a manager or auditor to trace any source document back from a report to the original data entry. T/F?
True
The term information overload refers to providing too much data to management, often resulting in managers ignoring it T/F?
True
Another name for an Internet domain address is its: URL ISP email address IETF
URL
A proxy server is: A type of computer network often used by companies with many employees An alternate for a company mainframe computer A substitute for a good waiter at a restaurant A computer dedicated to Internet access and transfers
a computer dedicated to internet access and transfers
Which of the following is not typically checked by an auditor in a review of a responsibility system of computer program development and maintenance? Question options: Documentation of all program changes on proper change-request forms Proper costing of all program change requests A review of each program change request by an internal auditor Matches between program documentation and the production version of a computer program
a review of each program change request by an internal auditor
Which of these is not a component of an IP address? A geographic region An organization number A computer group A specific computer number A specific user number
a specific user number
All of the following are benefits of XBRL except: Companies can file financial information in one format, avoiding the errors that may come from reentering data multiple times The SEC accepts XBRL-format for electronic filing of financial statement reports XBRL permits the automatic and reliable exchange of financial information across many software formats and technologies, including the Internet all of the above are benefits of XBRL
all of the above
Business process reengineering, as it relates to an enterprise system implementation: Question options: Always preceeds the implementation May precede or be concurrent with implementation depending on the need to confirm with industry best practices May precede or succeed an implementation depending on the need to conform with industry best preactices Always succeeds the implementation
always precedes the implementation
Extended ERP systems are ones that: Question options: Can process higher volumes of transactions Customers can access and use as though they were employees Can perform such front-office tasks as working with customers Were due for retirement, but whose life has been extended.
can perform such front-office tasks as working with customers
The output from a company's ERP system displays graphs and charts depicting sales by different regions of the country is often called a: Question options: Figure Portal Graphic design Dashboard
dashboard
Which of these is correct about the terms "e-business" and "e-commerce." They are exact synonyms They are exact opposites e-business is a subset of e-commerce e-commerce is a subset of e-business
e-commerce is a subset of e business
Good computer security usually begins with: Strong application controls Enlisting the support of top management Long jail sentences Powerful microprocessors
enlisting the support of top management
Which of the following is true? Only the AICPA has drafted an ethical code of conduct Computer crime only refers to manipulating a computer to dishonestly obtain money, property, or some other advantage of value ACM society is an acronym meaning "association of corporate managers" Ethical use of computers means realizing that the availability of a system does not convey its unrestricted use
ethical use of computers means realizing that the amiability of a system does not convey its unrestricted use
Risks of using an integrated test facility include: Question options: Failure to remove fake transactions from the client's system High costs of building the facility Discovery of many control weaknesses none of the above
failure to remove fake transactions from the clients system
Elements of the fraud triangle are opportunity, realization, and motivation. T/F?
false
In the realm of information security CIA traditionally CIA refers to the social technical aspects of information security. T/F?
false
Which of the following is not a condition for fraud as identified in the fraud triangle Question options: Incentives or pressures Opportunity Flawed moral Character Rationalization
flawed moral character
Hacking involves: Stealing carbons of credit cards Destroying computer hardware Gaining illegal entry to computer files from remote locations Inserting a logic bomb in a computer program
gaining illegal entry to computer files form remote locations
An example of business intelligence (BI) is to help managers: Question options: Identify the slowest-paying vendors Identify which of their customers are the most profitable Avoid taxes Spy on their competitors
identify which of their customers are the most profitable
Which of these individuals is least likely to participate in a system's study? i) Internal auditor ii) External auditor iii) Top manager iv) Member of the IT department
ii
Which of the following statements is not true regarding people skills for IT auditors? Question options: People skills are more important than technical skills An example of people skills would be the ability to work on a team In the case of protecting against computer viruses, technical skills matter more than people skills Many internal controls evaluated by auditors concern human behavior
in the case of protecting against computer viruses, technical skills matter more than people skills
Information technology governance: Question options: Is a component of IT auditing Has one objective - to ensure that IT is used strategically to fulfill an organization's mission Is intended to ensure both the strategic use of IT and control over IT resources Is primarily intended to deter IT fraud
is intended to ensure both the strategic use of IT and control over IT resources
Which of these terms describes a computer program that remains dormant until triggered by some specific circumstance or date? Trojan horse program DDoS program Logic bomb Dial back system
logic bomb
This best explains why we have incomplete information on cybercrime. Most companies handle abuse as an internal matter Most newspapers no longer have any interest in reporting cybercrime Documentation of abuses is usually poor We believe that most cybercrime is not caught
most companies handle abuse as an internal matter
Which of the following is not true regarding user authentication? One level of authentication is who you know An information system may require more than one level of authentication for access One level of authentication is what you know An example of authentication would be use of a password
one level of authentication is who you know
A virtual currency is money that: Doesn't actually exist Cannot actually be purchased by anyone who is not authorized to buy it Operates as a medium of exchange despite the fact that no company or country stands behind it No one has ever seen, but that Internet junkies believe exists
operates as a medium of exchange despite the fact that no company or country stands behind it
Some firms and governmental organizations use ethical hackers to help find any vulnerabilities that could be exploited by a malicious hacker. Which of the following is also used to refer to ethical hacking Denial of service Intrusion service Penetration testing Executable testing
penetration testing
If an auditor were to audit a payroll application using around-the-computer auditing techniques, the individual would: Question options: Use test data Verify that the output from the computerized processing was correct for the input data used to generate it Never use a surprise audit because of the amount of time and work involved Prepare a profile of a computer file and check the processed data with the profile thus obtained
prepare a profile of computer file and check the processed data with the profile thus obtained
THe maintenance of backup copies of a company's important transaction and master files is an example of a: Question options: Preventive control procedure Detective control procedure Corrective control procedure Management-by-exception control procedure
preventive control prodedure
A computer virus is different from a "Trojan Horse" because the virus can Corrupt data Alter programming instructions Replicate itself Erase executable files
replicate itself
Training and change management activities: Question options: Take place just before implementation Are most effective when conducted throughout design, implementation, and post-implementation follow-up Include technical training only Do not include the design of user interfaces
take place just before implementation
Three common techniques auditors use to test computer programs are: Question options: Test data, integrated test facilities, and parallel simulation Test data, edit checks, and integrated test facilities Test data, program change control, and parallel simulation Program change control, edit checks, and parallel simulation
test data, integrated test facilites, and parallel simulation
Which of these is the best reason why a company should not implement an ERP system? Question options: A) The system you want is expensive B) The system you want is likely to be difficult to implement C) The ystem you want requires you to reengineer some business processes D) The system you want has expected costs that exceed its expected benefits.
the system you want has expected costs that exceed its expected benefits
Which of the following is a primary reason why accountants should be concerned about cybercrime? They might lose their job if they don't detect cybercrime in their organization They might lose their professional credibility and license if cybercrime continues for a long time in their organization and they do not detect it They are responsible for designing, implementing, and monitoring the control procedures for AISs all of the above are equally important
they are responsible for designing, implementing, and monitoring the control procedures for AISs
Which of these is a concern regarding social networks? They are inconvenient for communicating with target audiences They pose privacy issues none of them identify the author of a particular comment none of these are social-networking concerns
they pose privacy issues
The primary purpose of an internal audit is: Question options: To verify the accuracy of a firm's financial statements To punish employees for inefficient performance To meet the requirements of the accounting profession To ascertain employee adherence to organizational policies and procedures
to ascertain employee adherence to organizational policies and procedures
When an auditor audits with the computer, the auditor: Question options: Uses the computer to process transaction data under normal processing conditions Uses the computer as a tool to assist in various other auditing tasks Relies heavily upon test data to evaluate the presence or absence of specific computer controls Must also use an integrated test facility
uses the computer as a tool to assist in various other auditing tasks
Controls over access to IT systems are particularly important because: Question options: Weak access controls prevent unauthorized use of systems Access controls allow auditors to employ continuous auditing techniques Access controls make test data more effective Weak access controls can allow users to bypass many other controls
weak access controls can allow users to bypass many other controls
