Question1. Question : All of the following are examples of parameters that might be used to set
passwords except:
Student Answer:
A minimum password length of six digits
Restriction of passwords to alphanumeric characters only
Required use of words that can be found in a dictionary
A requirement for a minimum interval (such as one day) before a
password may be changed
Question 2. Question : The certified information systems auditor certification is sponsored by:
Student Answer:
ISACA
AICPA
IMA
None of these.
Question 3. Question : Which of the following is not an important feature of an enterprise
system?
Student Answer:
Multiple databases
Centralized database
Functional integration
Back-office functionality
Question 4. Question : Documentation is not important when end users create their own
computer programs or applications.
Student
Answer:
True
False
Question 5. Question : Which of the following is not a condition for fraud as identified in the
fraud triangle?
Student Answer:
Incentives or pressures
Greed
Opportunity
Rationalization
Question 6. Question : When we talk about a Value-Added Reseller, in the context of accounting and enterprise software, we are referring to an individual or business that:
Student Answer:
Usually assists small businesses select entry-level, small business software
Is a qualified installer of mid-level or high-end accounting software
Makes special arrangements with software vendors and is able to train customers
both (b) and (c)
none of the above
Question 7. Question : Within a database context, the relationship between “natural parent” and
“child” would most likely be:
Student Answer:
one-to-one
one-to-many
many-to-one
many-to-many
Question 8. Question : When we talk about “front-office” capabilities of today’s ERP systems,
we are referring to which of the following?
Student Answer:
The payroll functions
The human resource functions
The administrative functions
none of the above
Question 9. Question : An important guideline to follow when creating data flow diagrams is to
show only one system entity even when several of them perform the same tasks.
Student Answer:
True
False
Question 10. Question : Which of the following is intended to solve the problem that financial
data used in one application is not easily transferable to other applications?
Student Answer:
XMP
ERP
XBRL
XMLP
Question 11. Question : Freije Refrigeration Company has an inventory of raw materials and parts consisting of thousands of different items which are of small dollar value individually but significant in total. A fundamental control requirement of Freije’s inventory system is that:
Student Answer:
Perpetual inventory records be maintained for all inventory items
The taking of physical inventories be conducted on a cycle basis rather than at year-end
The storekeeping function not be combined with the production and inventory record-keeping functions
Material requisitions be approved by an officer of the company
Question 12. Question : Most system flowcharting symbols:
Student Answer:
Have not been standardized
Have been standardized by the Society of System Analysts
Have been standardized by the National Bureau of Standards
Are unique to the organization that uses them
Question 13. Question : Which of the following characteristics are common to both service and
not-for-profit organizations?
Student Answer:
Importance of professional employees
Difficulty in measuring the quality and quantity of output
Inability to inventory product
all of the above
Question 14. Question : When creating system flowcharts, the requirement that a processing
symbol should always be placed between an input symbol and an output symbol is known as the:
Student Answer:
Processing rule
Input/output rule
Sandwich rule
Cycle rule
Question 15. Question : Which of the following statements best describes business process
outsourcing?
Student Answer:
A company focuses on its core business processes and contracts with another firm to do the other processes
Companies frequently outsource core business processes
Due to networked enterprises and advanced technology, more employees may work from their homes or alternate locations
Initially, companies engaged in business process outsourcing offered employees more opportunities to travel and more career choices for advancement
Question 16. Question : Data flow diagrams:
Student Answer:
Accomplish the same purpose as system flowcharts
Are different from system flowcharts since they focus on a logical
view of the information system
Are useless for planning a new system
Are never used in analyzing an existing system
Question 17. Question : Which of the following is not a sign that indicates the need for a new
AIS?
Student Answer:
A new vendor has just announced an AIS package with several features your system does not have
A slowdown in inventory turnover
The owner is concerned about cash flows and profitability
It is taking longer to collect on receivables
It is taking longer to close the books
Question 18. Question : Which of the following outputs (reports) are common to both the sales
process and the purchasing process?
Student Answer:
Sales analysis reports
Financial statement information
both (a) and (b)
none of the above
Question 19. Question : ________ is a common method of reviewing a company’s internal
control procedures:
Student Answer:
Using an informant
Consulting historical records
Getting top management’s opinions
Checking samples of system inputs and outputs
Question 20. Question : A major disadvantage of decision tables is that they are unable to summarize data processing tasks associated with a large number of data conditions into any kind of compact or easily understood format.
Student Answer:
True
False
Question 21. Question : The “A” in the term IDEA (used by the SEC) stands for:
Student Answer:
Accounting
Association
Addition
Applications
Access
Question 22. Question : Converting to a new computerized system will typically entail large dollar expenditures to make the new system operative. These monetary expenditures normally are incurred for:
Student Answer:
Transferring a company’s financial data from its present storage media to computerized storage media
Testing the operations of the new system before it replaces the old system
Establishing good internal controls for the new computerized system
all of the above
Question 23. Question : DML stands for:
Student Answer:
Distributed management logic
Data management logic
Data management language
Data manipulation language
Question 24. Question : Manual forms, in terms of database form design, are:
Student Answer:
Archaic
Used to guide the development of electronic forms
Used to collect information electronically
Used by many offices already
Question 25. Question: Which of the following is not a major reason for controls in a computerized accounting information system?
Student Answer:
More data are processed
Often, computerized data are unreadable to the human eye
With computerized data, there is a higher possibility of computer crime
all of the above are reasons for controls
Question 26. Question : In a data flow diagram, an open-ended rectangle is used to represent:
Student Answer:
A process
A data stream
A data source or destination
A data store
Question 27. Question : Which of the following statements is not true?
Student Answer:
Time and billing systems are similar to job order costing systems
Time and billing systems are an important component of an AIS for manufacturing firms
A difficult problem for professional service organizations Ristracking staff time
Time and billing systems are important in the professional service industry
Question 28. Question : The most important factor in planning for a major change in a computer based system is:
Student Answer:
The organization of the IT department
The ability of the systems programmers to write appropriate software
The selection of the most advanced computer equipment
Giving the systems people a free hand in all changes
The participation of top management in the planning process
Question 29. Question : Companies should create documentation standards that apply to enduser
programs as well as applications created by the IT department.
Student Answer:
True
False
Question 30. Question : When designing a computer-based information system, the initial step in
the systems design process is to determine:
Student Answer:
The required outputs
The source documents that serve as the basis for input
The processing required
The computers that will be used
The file information required during processing
