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ACC 564 Final Exam Part 1 NEW Spring 2016
Question 1 .4 out of 4 points
An accounting information system (AIS) processes ________ to provide users with ________.
A) data; information
B) data; transactions
C) information; data
D) data; benefits
Question 2 .4 out of 4 points
Paid time-off policies, job descriptions, and procedures manuals are examples of information needed to support key decisions in what business process?
A) Hire and train employees
B) Acquire inventory
C) Sell merchandise
D) Collect payment from customers
Question 3 .4 out of 4 points
Which of the following is a primary activity in the value chain?
A) infrastructure
B) technology
C) purchasing
D) marketing and sales
Question 4 .4 out of 4 points
A change in the AIS that makes information more easily accessible and widely available within an organization is most likely to first influence the
A) organizational culture.
B) customer base.
C) external financial statement users.
D) production activity.
Question 5 .4 out of 4 points
A frantic Stro Frinzel called the home office from Des Moines. "You have got to help me. I am about to close a great sale, but I have to be able to guarantee delivery by the fourteenth. I can't get through to the company Web site to verify delivery!" "Thank you for calling. Your call is very important to us. However, all of our lines are currently in use. Please try again later." Which of the following characteristics of useful information is absent in the situation described above?
A) relevant
B) reliable
C) complete
D) timely
E) understandable
F) verifiable
G) accessible
Question 6 .4 out of 4 points
The coding technique most likely used for sales orders is called a
A) group code.
B) block code.
C) data code.
D) sequence code.
Question 7 .4 out of 4 points
The quality assurance department at a large manufacturing business enters data into the AIS that is used to produce a weekly report that summarizes the proportion of defective units in each product line. This is an example of
A) internal financial information.
B) internal nonfinancial information.
C) external financial information.
D) external nonfinancial information.
Question 8 .4 out of 4 points
A specialized journal
A) is used to record infrequent or non-routine transactions.
B) simplifies the process of recording large numbers of repetitive transactions.
C) records all detailed data for any general ledger account that has individual sub-accounts.
D) contains summary-level data for every account of the organization.
Question 9 .4 out of 4 points
Data must be collected about three facets of each business activity. What are they?
A) the business activity, the resources it affects, the people who participate
B) the business activity, the transactions it creates, the impact on the financial statements
C) the inputs, outputs and processes used
D) who is involved, what was sold, how much was paid
Question 10 .4 out of 4 points
A specialized journal would be most likely to be used to enter
A) sales transactions.
B) monthly depreciation adjustments.
C) annual closing entries.
D) stock issuance transactions.
Question 11 .4 out of 4 points
The Union Soup Kitchen is a non-profit organization that collects, stores, prepares and provides food to the homeless in Erie, Pennsylvania. Donations of food are recorded in a database and a receipt is provided to the donor. When food is used, the database is updated so that it always reflects the amounts and types of food that are available. In a data flow diagram, which type of symbol would be used to represent the flow of data from the donor into the system?
A
Question 12 .4 out of 4 points
A flowchart that depicts the relationships among the input, processing, and output of an AIS is
A) an internal control flowchart.
B) a document flowchart.
C) a system flowchart.
D) a program flowchart.
Question 13 .4 out of 4 points
In a data flow diagram of the customer payment process, "Customer payment" will appear above or in
A) a square.
B) a circle.
C) two horizontal lines.
D) none of the above
Question 14 .4 out of 4 points
In general, a data destination will be shown by
A) an arrow pointing away.
B) an arrow pointing in.
C) arrows pointing both ways.
D) no arrows, only two horizontal lines.
Question 15 .4 out of 4 points
In preparing a DFD, when data are transformed through a process, the symbol used should be
A) a circle.
B) an arrow.
C) a square.
D) two horizontal lines.
Question 16 .4 out of 4 points
When the human resources manager wants to gather data about vacation and personal day usage by employees and by departments, the manager would use which language?
A) Data Query Language
B) Data Manipulation Language
C) Data Report Language
D) Data Definition Language
Question 17 .4 out of 4 points
The potential inconsistency that could occur when there are multiple occurrences of a specific data item in a database is called the
A) update anomaly.
B) insert anomaly.
C) inconsistency anomaly.
D) delete anomaly.
Question 18 .4 out of 4 points
The schema that provides an organization-wide view of the entire database is known as the
A) external-level schema.
B) internal-level schema.
C) conceptual-level schema.
D) logical view of the database.
Question 19 .4 out of 4 points
The database requirement that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the
A) entity integrity rule.
B) referential integrity rule.
C) rule of keys.
D) foreign key rule.
Question 20 .4 out of 4 points
In a relational database, requiring that every record in a table have a unique identifier is called the
A) entity integrity rule.
B) referential integrity rule.
C) unique primary key rule.
D) foreign key rule.
Question 21 .4 out of 4 points
Which of the following is an opportunity that could contribute to employee fraud?
A) an employee’s spouse loses their job
B) an employee suddenly acquires lots of credit cards
C) an employee is upset that he was passed over for a promotion
D) close association with suppliers or customers
Question 22 .4 out of 4 points
Which of the following is the greatest risk to information systems and causes the greatest dollar losses?
A) human errors and omissions
B) physical threats such as natural disasters
C) dishonest employees
D) fraud and embezzlement
Question 23 .4 out of 4 points
One fraudulent scheme covers up a theft by creating cash through the transfer of money between banks. This is known as
A) lapping.
B) misappropriation of assets.
C) kiting.
D) concealment.
Question 24 .4 out of 4 points
Most frauds are detected by
A) external auditors.
B) internal auditors.
C) accident.
D) hotline tip.
Question 25 .4 out of 4 points
The most efficient way to conceal asset misappropriation is to
A) write-off a customer receivable as bad debt.
B) alter monthly bank statements before reconciliation.
C) alter monthly physical inventory counts to reconcile to perpetual inventory records.
D) record phony payments to vendors.
Question 26 .4 out of 4 points
A fraud technique that slices off tiny amounts from many projects is called the ________ technique.
A) Trojan horse
B) round down
C) salami
D) trap door
Question 27 .4 out of 4 points
Computer fraud perpetrators that modify programs during systems development, allowing access into the system that bypasses normal system controls are using
A) a Trojan horse.
B) a trap door.
C) the salami technique.
D) superzapping.
Question 28 .4 out of 4 points
A fraud technique that allows a perpetrator to bypass normal system controls and enter a secured system is called
A) superzapping.
B) data diddling.
C) using a trap door.
D) piggybacking.
Question 29 .4 out of 4 points
Computer fraud perpetrators who use telephone lines to commit fraud and other illegal acts are typically called
A) hackers.
B) crackers.
C) phreakers.
D) jerks.
Question 30 .4 out of 4 points
A ________ is similar to a ________, except that it is a program rather than a code segment hidden in a host program.
A) worm; virus
B) Trojan horse; worm
C) worm; Trojan horse
D) virus; worm
Question 31 .4 out of 4 points
________ controls prevent, detect and correct transaction errors and fraud.
A) Application
B) Detective
C) General
D) Preventive
Question 32 .4 out of 4 points
According to the ERM, these objectives help ensure the accuracy, completeness and reliability of internal and external company reports.
A) Compliance objectives
B) Operations objectives
C) Reporting objectives
D) Strategic objectives
Question 33 .4 out of 4 points
Generally in a risk assessment process, the first step is to
A) identify the threats that the company currently faces.
B) estimate the risk probability of negative events occurring.
C) estimate the exposure from negative events.
D) identify controls to reduce all risk to zero.
Question 34 .4 out of 4 points
The process that a business uses to safeguard assets, provide accurate and reliable information, and promote and improve operational efficiency is known as
A) a phenomenon.
B) internal control.
C) an AIS threat.
D) a preventive control.
Question 35 .4 out of 4 points
According to the ERM, these help the company address all applicable laws and regulations.
A) Compliance objectives
B) Operations objectives
C) Reporting objectives
D) Strategic objectives
Question 36 .4 out of 4 points
Which of the following is an example of a corrective control?
A) Physical access controls
B) Encryption
C) Intrusion detection
D) Incident response teams
Question 37 .4 out of 4 points
The process of turning off unnecessary features in the system is known as
A) deep packet inspection.
B) hardening.
C) intrusion detection.
D) war dialing.
Question 38 .4 out of 4 points
The process that screens individual IP packets based solely on the contents of the source and/or destination fields in the packet header is known as
A) access control list.
B) deep packet inspection.
C) stateful packet filtering.
D) static packet filtering.
Question 39 .4 out of 4 points
According to the Trust Services Framework, the reliability principle of integrity is achieved when the system produces data that
A) is available for operation and use at times set forth by agreement.
B) is protected against unauthorized physical and logical access.
C) can be maintained as required without affecting system availability, security, and integrity.
D) is complete, accurate, and valid.
Question 40 .4 out of 4 points
Compatibility tests utilize a(n) ________, which is a list of authorized users, programs, and data files the users are authorized to access or manipulate.
A) validity test
B) biometric matrix
C) logical control matrix
D) access control matrix
Question 41 .4 out of 4 points
Which of the following is not one of the three important factors determining the strength of any encryption system?
A) Key length
B) Key management policies
C) Encryption algorithm
D) Privacy
Question 42 .4 out of 4 points
Which of the following descriptions is not associated with symmetric encryption?
A) A shared secret key
B) Faster encryption
C) Lack of authentication
D) Separate keys for each communication party
Question 43 .4 out of 4 points
An electronic document that certifies the identity of the owner of a particular public key.
A) Asymmetric encryption
B) Digital certificate
C) Digital signature
D) Public key
Question 44 .4 out of 4 points
Which of the following is not one of the 10 internationally recognized best practices for protecting the privacy of customers' personal information?
A) Providing free credit report monitoring for customers
B) Inform customers of the option to opt-out of data collection and use of their personal information
C) Allow customers’ browsers to decline to accept cookies
D) Utilize controls to prevent unauthorized access to, and disclosure of, customers’ information
Question 45 .4 out of 4 points
These are used to create digital signatures.
A) Asymmetric encryption and hashing
B) Hashing and packet filtering
C) Packet filtering and encryption
D) Symmetric encryption and hashing
Question 46 .4 out of 4 points
This determines the correctness of the logical relationship between two data items.
A) Range check
B) Reasonableness test
C) Sign check
D) Size check
Question 47 .4 out of 4 points
This determines if characters are of the proper type.
A) Field check
B) Alpha-numeric check
C) Range check
D) Reasonableness test
Question 48 .4 out of 4 points
Check digit verification is an example of a(n)
A) data transmission control.
B) output control.
C) processing control.
D) input control.
Question 49 .4 out of 4 points
This batch processing data entry control sums a non-financial numeric field.
A) Record count
B) Financial total
C) Hash total
D) Sequence check
Question 50 .4 out of 4 points
What is the most effective way to ensure information system availability?
A) High bandwidth
B) Maintain a hot site
C) Maintain a cold site
D) Frequent backups
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