4.
Which
of the following is not an ability of
client/server computing?
a)
Alter
data stored elsewhere on the network
b)
Process
a transaction that may affect data stored on both client and server computers
c)
Query
or manipulate the warehoused data on the server
d)
Increased
networking capabilities between different file formats on multiple systems
5.
Software that enables businesses and
government agencies to 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
9. The textbook
identified seven reasons why documentation of an AIS is important. For which of the following reasons would the
user guides, procedure manuals and operating instructions be most important?
a) Depicting how the
system works
b) Training users
c)
Designing
new systems
d)
Standardizing
communications with others
16. According to the textbook,
which of these statements is most accurate?
a) Most computer abuse is performed as retaliation
against employers
b)
Very
little computer crime is committed for personal gain
c)
Some
computer abuse is performed simply to meet a challenge
d)
We
catch most computer abusers with good accounting controls
18.One of the major crimes identified by the Computer
Fraud and Abuse Act of 1986 is intent to illegally obtain information or
tangible property through the use of computers. Which of the following methods
might accomplish this type of crime if the perpetrator can change data before,
during, or after they are entered into a computer system?
a) Salami technique
b) Data diddling
c) Shoulder surfing
d) Trojan horse program
27. Which of the following is not a general objective in the design
of an information system?
a) A system should provide information
which is timely and relevant for decision making by management and operating
personnel
b) The output of a system should be highly
accurate
c) A system should have sufficient
capacity to accommodate levels of normal activity; any additional capacity proves
too costly in the long run
d) A system should be as simple as
permitted so that its structure and operation can be easily understood and its
procedures easily accomplished
e) A system should be flexible to
accommodate changes of a reasonable magnitude when required
28.
A computerized AIS is harder to audit than a
manual system for all of the following reasons except:
a)
The
file information is not human readable
b)
The
volume of transaction records and master file records is usually much larger in
computerized systems than in manual systems
c)
An
audit trail does not exist in a computerized AIS
d)
Computerized
systems often use remote real-time data processing, thuscomplicating
the tracing of transaction records to their sources
29.
Which of the following is not one of the groups of SOX compliance
requirements?
a)
requirements
to use an IT auditor to evaluate controls
b)
regulations
governing executive reporting and conduct
c)
rules
about financial statement reporting
d)
audit
committee/corporate governance requirements
30.
Three common techniques auditors use to test computer programs are:
a)
Test
data, integrated test facilities, and parallel simulation
b)
Test
data, edit checks, and integrated test facilities
c)
Test
data, program change control, and parallel simulation
d)
Program
change control, edit checks, and parallel simulation
31.
The term data encryption refers to:
a)
Storing
data in safe places called “crypts”
b)
Transforming
data into secret codes
c)
Scrambling
data in random ways that cannot be unscrambled
d)
none
of these
32.
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
33. 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 all
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
37. 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
