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Форум » Курилка » Курилка » ACC 340 Week 5 Final Exam k
ACC 340 Week 5 Final Exam k
ShannqnpnДата: Четверг, 21.01.2016, 11:29 | Сообщение # 1
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Page 1 Name: __________________________ Date: _____________ 1. Tape and disk output controls are primarily concerned with: A) The storage space problem cool Building control totals C) Validating checksums D) The encoding process 2. All of the following are examples of parameters that might be used to set passwords except: A) A minimum password length of six digits cool Restriction of passwords to numeric characters only C) Required use of words that can be found in a dictionary D) A requirement for a minimum interval (such as one day) before a password may be changed 3. All of the following are true concerning embedded audit modules except: A) They provide for continuous auditing of application processing cool The auditor does not have to be involved in the development of these programs C) Once implemented, the system can capture information that is useful to the auditor on an ongoing basis D) With this approach, the application program incorporates subroutines for audit purposes 4. This company is one of the largest "auction houses" on the web: A) Wal-Mart cool Sears, Roebuck C) eBay D) Forester 5. Managerial accounting principally provides information to: A) Stockholders cool Government regulators (e.g., SEC, Federal bank examiners) C) Internal company management D) Potential creditors Page 2 6. When using a point-scoring system, the winner is usually the choice with: A) The lowest score cool The highest score C) The median score D) The vendor with the most resources 7. Three common techniques auditors use to test computer programs are: A) Test data, integrated test facilities, and parallel simulation cool 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 8. A system that enables users to input data directly into a computer, typically from a remote site, is conventionally called a(n): A) Remote input system cool Online job entry system C) Remote site input system D) none of these 9. In the E-R model, the primary record key of a file is indicated by: A) An asterisk cool Underlining C) Using a square D) Printing the term (e.g., part number) in italics 10. Which of these are the five feasibility areas that a design team should examine? A) Technical, legal, social, economic, schedule cool Economic, software, legal, hardware, schedule C) Organizational, hardware, operational, legal, economic D) Schedule, economic, operational, technical, legal 11. Computer assisted audit techniques: A) Are never used in compliance testing cool May be used for substantive and compliance testing C) Are used primarily when auditing around the computer D) Are good tools for auditors who are lacking in technical computer skills Page 3 12. All of the following are associated with data encryption except: A) Plaintext cool Cyphertext C) DES D) URL 13. A disadvantage of database management systems is that: A) They are not flexible cool They cannot be implemented on microcomputers C) They rarely support file inquiries D) They are often machine dependent (e.g., not all DBMSs can run on all types of computers) 14. 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 cool 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) 15. Which of the following is an objective of the purchasing process? A) Collecting information for the financial statements cool Making timely and accurate vendor payments C) Forecasting cash requirements D) Tracking bills of lading 16. Information Technology governance includes all of the following except: A) A decentralized approach to IT acquisition cool Using IT strategically to carry out the objectives of an organization C) Ensuring effective management of an organization's IT resources D) Control over IT-related risks Page 4 17. Which of the following is not an advantage of decision tables? A) They document the logic of the computer program cool They show the order in which data conditions are tested and/or processing actions are taken C) They increase computer programmer productivity D) They summarize the data processing tasks to be performed for a large number of data conditions in a compact format 18. Hardware or software that guards organizational information from external sources best describes which of the following? A) Intranets cool Extranets C) Firewalls D) ISDN servers 19. The preventative controls within a company's internal control system: A) Form the foundation for all of a company's other internal control components cool Focus on management's philosophy and operating style C) Ignore the risk factor associated with a company's control procedures D) Relate to safeguarding a company's assets and checking the accuracy and reliability of the company's accounting data 20. Which of the following statements is not true? A) Time and billing systems are similar to job order costing systems cool Time and billing systems are an important component of an AIS for manufacturing firms C) A difficult problem for time and billing systems is tracking staff time D) Time and billing systems are important in the professional service industry 21. The primary objective of a manufacturing organization's production process is to: A) Maintain inventories at a zero level cool 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 22. One mistake that a study team can make when performing a systems analysis is to: A) Perform a preliminary investigation first cool 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 Page 5 23. A general rule that should be followed when developing control procedures for a company's assets is: A) The cost of the control procedure will likely exceed the procedure's benefit cool The procedure should not be designed and implemented unless an asset's cost exceeds $5,000 C) The more liquid an asset is, the greater the risk of its misappropriation D) The procedure should not be designed and implemented in situations where a risk assessment has been previously performed 24. In the E-R model, an oval denotes a(n): A) A data attribute such as a social security number cool One-to-many relationship C) "is a" characteristic D) Transitive relationship 25. The best explanation for the absence of complete information on computer crime would be: A) Abuse is handled as an internal matter cool Hesitant disclosure of abuse due to embarrassment C) Documentation of abuses hasn't caught up with actual abuses D) Most computer crime is not caught 26. Which of the following is not an ability of client/server computing? A) Alter data stored elsewhere on the network cool 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 27. What is the primary difference between computer crime and computer abuse? A) Computer crime is when someone gains an illegal financial advantage cool Computer crime is when someone causes measurable loss C) Both (a) and (b) D) Neither (a) nor (b) 28. To forecast cash receipts, information must be collected from: A) The purchasing process cool Payroll processing C) Inventory control systems D) The sales process Page 6 29. In a PERT network diagram, the amount of delay time that can occur in a non-critical activity and still not delay the estimated completion time of a systems implementation project is called: A) Slack time cool Noncritical time C) Critical time D) none of the above 30. Which of the following best describes ISO 17799? A) The international information systems standards that establish information systems best practices cool The international information security standards that establish information security best practices C) The international information systems control standards that establish information systems control best practices D) none of the above 31. All of these are reasons why we think that computer crime is rising except: A) Some Internet web sites now instruct users how to perform certain types of computer abuse cool More people now know how to use computers C) Computer usage continues to grow D) all of these are reasons 32. A "logic bomb" is a computer program that: A) Rewrites the instructions of a particular computer program cool Remains dormant until an event triggers a denial of service C) Contains an error in it D) "Blows away" (impresses) the boss when he or she sees it 33. At present, we think that computer crime is: A) Falling cool Random C) Rising D) Flat Page 7 34. Which of these should come first when performing a systems study? A) Systems analysis cool Systems design C) Preliminary investigation D) Systems development 35. The essential steps in performing a systems study are (in order of occurrence): A) Analysis, design, implementation and initial operation, followup cool Design, planning, followup, analysis, and implementation C) Planning, system specification, analysis, production, implementation D) Planning, analysis, design, implementation, and followup


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