ACC/340 Final ExamACC 340 Final Examination
1. 
The
essential steps in performing a systems study are (in order of occurrence):
a) 
Analysis,
design, implementation and initial operation, follow‑up
b) 
Design,
planning, follow‑up, analysis, and implementation
c) 
Planning,
system specification, analysis, production, implementation
d) 
Planning,
analysis, design, implementation, and follow‑up
2. Which of the following is intended to solve
the problem that financial data used in one application is not easily transferable to other applications?
  a)   XMP
  b)  ERP
  c)  XBRL
  d)  XMLP
3.  Information
systems auditors are:
a) 
Auditors
who are concerned with analyzing risks associated with computerized information
systems
b) 
Individuals
who often work closely with financial auditors
c) 
Auditors
who have a lot of technical expertise related to information technology
d) 
all
of the above
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
6.  All of the following are programming languages
except: 
a.  Java
b.  HTML
c.  C++
d.  COBOL
e.  ERP
7.   Data flow
diagrams:
a)  Accomplish
the same purpose as system flowcharts
b)  Are
different from system flowcharts since they focus on a logical view of the
information system
c)  Are
useless for planning a new system
d)  Are
never used in analyzing an existing system
8.   All of the
following are controls for end-user computing except:
a) 
Formally
evaluate large projects
b) 
Formalize
documentation standards
c) 
Limit
the number of employees authorized to create end-user applications
d) 
all
of the above are important controls
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
10.   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
11.  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
12.    Networked
enterprises and globalization have enabled a new business model called
“business-without-boundaries.”  Which of
the following statements describes this business model?
a)    Companies
no longer have all of their employees in one location
b)    It
is called offshoring and companies contract with firms in other countries to do
such business processes as human resources, payroll, and accounting
c)    Companies
are under a great deal of scrutiny to manage costs and generate revenue so they
contract with foreign firms to do various business processes at a lower cost to
the company
d)    all
of the above statements describe this model
13.
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
14. 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
15.    Which
of the following technologies are now used in conjunction with automated
production process systems to increase efficiencies?
a)    Radio
frequency technology
b)  Bar code scanners
c)  RF IDs and advanced electronic tags
d)  all of the above
e)  none of the above
16. According to the chapter, 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
17.Which of the following is probably the primary reason
accountants should be concerned about computer crime and abuse?
a)  They might lose their job if they don’t
detect computer crime or abuse in their organization
b)  They might lose their professional
credibility and license if computer crime or abuse continues for a long time in
their organization and they do not detect it
c)  They are responsible for designing,
implementing, and monitoring the control procedures for AISs
d)  none of the above
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
19.Regarding a company’s audit trail, which of the following
statements is true?
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 place 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
20.Which of the following statements
is true regarding timely performance reports?
a.  In many companies, these reports are
the major means of providing information to management concerning the actual
operations of the companies’ internal control systems
b.  These reports should only include
monetary data
c.  Since these reports fail to provide
feedback to management on the operations of previously implemented internal
control procedures, other techniques are needed to provide this feedback to
managers
d.  The complexity that a computer
introduces into a company’s information system will typically prevent the
preparation of timely performance reports for the company’s management
21.  _________________ describes the
policies, plans, and procedures implemented by a firm to protect its assets.
a) 
Internal
control
b) 
SAS
No. 94
c) 
SOX,
Section 404
d) 
Enterprise
risk management
General controls within IT
environments that affect personnel include:a) 
Use
of computer accounts
b) 
Separation
of duties
c) 
Informal
knowledge of employees
d) 
all
of the above affect personnel
23.  Which of the following best
describes a fundamental control weakness often associated with automated data
processing systems?
a.  Automated­ data processing equipment
is more subject to systems error than manual processing is subject to human
error
b.  Automated data processing equipment
processes and records similar transactions in a similar manner
c.  Automated data processing procedures
for detection of invalid and unusual transactions are less effective than
manual control procedures
d.  Functions that would normally be
separated in a manual system are combined in an automated data processing
system
24. The textbook identifies a number of issues
that should be considered when developing a security policy.  One of the issues is “identify threats”.  Which of the following is not an example of this issue?
a)    What
assets need to be protected
b)    What
are the sources of potential security problems
c)    External
threats are viruses, worms, retaliations from former employees
d)    Internal
threats are misuse of assets by employees and embezzlement
25    Which
of these is not a phase in the life
cycle of an information system?
a)   Planning
b)   Analysis
c)   Control
d)   Implementation
26.   A
poorly-planned information system can result in:
a)  Employee
resistance and even sabotage
b)  Inflexible
systems that are hard to maintain or modify
c)  Systems that
solve the wrong problems
d)  all of these
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, thus complicating
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
34.  All
of these are reasons why databases are important to AISs except:
a) 
AIS
databases store valuable information
b) 
Many
AISs are large and therefore potentially unwieldy
c) 
The
databases of some organizations are very complex
d) 
The
hard disk space used to store AIS databases is comparatively expensive
e) 
all
of these are reasons why databases are important to AISs
35.  A
major advantage of relational databases is:
a)  All
records are stored together
b)  No
pointers are used
c)  An
expandable index is used
d)  It
closely resembles a flat file
36.
  In recent years many businesses have
formed a common information source within their business organization called a
database.  One of the advantages of
building databases is the simultaneous updating of files with common data
elements.  Another major advantage of the
database concept is that:
a) 
Database
systems can be used in microcomputers as well as on large computers
b) 
Database
systems are simple to install and maintain
c) 
Database
systems are generally less expensive than separate file maintenance systems
d) 
Less
duplication of data occurs with a database system
e) 
Fewer
skilled people are required to run a database system than any other system
37.  The process of data normalization refers to:
a) 
Eliminating
data errors and other problems from “normal data”
b)  Scaling data to values between zero and
one
c)  Storing data in normal storage media
such as hard disks
d)  none of these
38. Database
management systems are important to accountants because:
a) 
They
automate file storage tasks and enable managers to generate worthwhile
financial reports
b) 
They
eliminate data redundancy
c) 
They
are unique data structures which accountants have never used before
d) 
They
are easy to develop and therefore save money
e) 
They are energy efficient
39. 
Which
of these is true about finding data in multimedia databases?
a) 
It
is not possible to search them because graphics have no text keys for searching
b) 
It
is not possible to search them because audio objects have no text keys for
searching
c) 
It
is possible to search for items in them because such characteristics as
“speaker” or “subject” can be used as search parameters
d) 
It
is possible to search for items in them if the name of the embedded graphics or
audio file is also known




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