ACC 210 100 1 Which of the following best

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1. Which of the following best describes a data warehouse as described in the chapter?

a) A repository of historical information from one accounting application

b) A repository of historical information from a set of accounting applications

c) A repository of information from many business applications—some not accounting

d) A repository of information from many businesses in the same industry

2. All of the following are possible uses of AIS or accounting personnel that were discussed in the chapter EXCEPT:

a) Countering terrorism

b) Foiling future accounting scandals

c) Providing assurance services

d) Performing monetary exchanges

3. Justifying expenditures for new technologies is especially difficult because:

a) You do not know how many jobs will be affected

b) Expenses are often recurring and are difficult to estimate

c) Many benefits are intangible and are not easily known or measured

d) Justifying a new technology is no different from any other capital budgeting problem

4. What has been the effect on accountants in those organizations which have computerized their data processing functions?

a) The need for accountants has disappeared

b) The accountants have become “pure” bookkeepers

c) The accountants have become involved in more decision making activities

d) The accountants’ decision making activities have drastically declined

5. The principal cause for more timely performance reports in the typical modern organization is due to:

a) Better educated management

b) Adoption of progressive management philosophies which stress participative management (e.g., MBO)

c) Information processing systems

d) Need for less information

6. A good performance measurement system should evaluate:

a) Profitability only

b) Customer satisfaction only

c) All aspects of a unit’s performance subject to control

d) All aspects of a unit’s performance whether controllable or not

7. The term data encryption refers to:

a) Storing data in a safe place called EDGAR

b) Transforming data into secret codes

c) Scrambling data in random ways that cannot be unscrambled

d) Documenting data security techniques

8. All of the following are examples of EDI “documents” EXCEPT:

a) Purchase orders

b) Sales invoices

c) Customs documents

d) Payroll checks

9. 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

10. A proxy server is:

a) A type of computer network often used by companies with many employees

b) An alternate for a company mainframe computer

c) A computer dedicated to company networks

d) A computer dedicated to Internet access and transfers

11. Because Internet software is so convenient to use, many companies also create their own __________________ for internal communications purposes.

a) Intranets

b) Extranets

c) Firewalls

d) Domain address

12. Those companies which prefer VANs to the Internet for implementing EDI do so for what main reason?

a) Cost – VANs are cheaper than the Internet

b) Speed – VANs are faster than the Internet

c) Security – VANs are thought to be more secure

d) Convenience – VANs are everywhere

13. The hardware of a computer system includes the computer itself and other devices that help the computer perform its tasks. These “other devices” are commonly also called:

a) Helper equipment

b) IT devices

c) Peripheral equipment

d) Secondary equipment

e) Accessory equipment

14. Time cards, packing slips, reservation screens, and bank deposits screens best describes which of the following?

a) Data transcription

b) Point-of-sale devices

c) Source documents

d) Turnaround documents

e) Data transaction documents

15. Which of the following is the most important reason to use POS systems, OCR systems, or MICR systems?

a) To use the latest information technology

b) To avoid data transcription

c) To create an extra layer of IT infrastructure

d) To decrease dependency on foreign oil

16. A POS device is usually attached to a:

a) Printer

b) Bank check

c) Cash register

d) Keyboard

e) Computer mouse

17. A portable computing device that enables users to maintain personal data like addresses, appointment calendars, and check registers and that can also include wireless technology and digital cameras:

a) PDA

b) Minicomputer

c) Personal Computer

d) CPU

18. A bar code reader is most likely to be used by which type of system?

a) POS system

b) MICR system

c) Printer/scanner system

d) Fax machine system

19. Three objectives of a company’s internal control system should be safeguarding assets, checking the accuracy and reliability of accounting data, and promoting operational efficiency. A fourth objective of a company’s internal control system should be:

a) Preventing embezzlement of assets

b) Encouraging adherence to prescribed managerial policies

c) Avoiding the payment of overtime to company employees

d) Revising standards for production costs on a weekly basis

20. Regarding the cost-benefit concept, which of the following statements is true?

a) Every control procedure that offers benefits to a company should be implemented into the company’s system

b) An optimal internal control package is developed for a company’s system by implementing a standardized package of control procedures

c) A control procedure is considered cost effective if it can be determined that the cost of operating the procedure will be cheaper in the current period compared to the previous period

d) A control procedure is considered cost effective when its anticipated benefits exceed its anticipated costs

21. If the same employee is responsible for authorizing a business transaction and recording the transaction in the accounting records, this indicates a weakness in which element of a company’s internal control system?

a) A good audit trail

b) Separation of duties

c) Internal review of controls

d) Competent employees

22. Logical access to the computer system would be best controlled by:

a) Intrusion alarm systems

b) Complex operating systems

c) Restrictions on physical access to online terminals

d) Password codes

23. From the standpoint of computer fraud, which type of controls would probably be of highest importance?

a) Input controls

b) Access controls

c) Output controls

d) Processing controls

24. An apparent error in input data describing an inventory item received was referred back to the originating department for correction. A week later the department complained that the inventory in question was incorrect. Data processing could not easily determine whether or not the item had been processed by the computer. The best control procedure would be:

a) Input edit checks

b) Missing data validity check

c) Transmittal control

d) An error log

25. 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

26. Software used for preparing payrolls, maintaining accounts receivable files, controlling inventory best describes:

a) Communication software

b) Personal productivity software

c) Project management software

d) Accounting software

27. The translation process of converting source code into machine language (object code) is performed by which of the following?

a) Utility program

b) System software

c) ERP (Enterprise Resource Management) software

d) Compiler

28. Menus, icons, and other graphical elements are an example of which of the following?

a) Utility programs

b) Personal productivity software

c) Virtual Storage

d) Graphical user interface (GUI)

29. Programs that help users perform such tasks as copying files, converting files from one format to another, compressing files, performing system diagnostics, and building disk directories best describes which of the following?

a) Antivirus software

b) Utility programs

c) Application software

d) Operating system software

30. An intensive investigation of a company’s present information system in order to discover systems weaknesses is termed a:

a) Systems study

b) Systems follow up

c) Systems design

d) Systems survey

31. Which of these is NOT a phase in the life cycle of an information system?

a) Planning

b) Analysis

c) Control

d) Implementation

32. The four phases of the systems development life cycle end with this phase:

a) Analysis

b) Design

c) Implementation, follow-up, and maintenance

d) Development

33. Which of the following is least likely to be a member of a study team?

a) CEO of a company

b) Internal auditor or accountant

c) IT specialist

d) Middle-level manager who uses the system

34. Which of these is NOT a general systems goal?

a) Relevant output

b) Cost awareness

c) Flexible structure

d) Higher salaries

35. Which of these comes closest in meaning to the term “systems approach?”

a) Narrow point of view

b) Broad point of view

c) Focus on achieving those goals important to computerized systems

d) Focus first and foremost on computerization

36. Which of these should come first when performing a systems study?

a) Systems analysis

b) Systems design

c) Preliminary investigation

d) Systems development

37. This type of survey instrument best allows employees to answer in their own words:

a) Open-ended questionnaire

b) Closed-ended questionnaire

c) Multiple-choice questionnaire

d) Fill-in-the-blank questionnaire

38. Which of these is NOT a logical procedure that is followed in the systems analysis phase of a systems study?

a) Define the problem(s) in the current system

b) Identify the company’s goals

c) Perform a systems survey to acquire information about the current system

d) Generate possible solutions to solve the company’s problem(s)

39. 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

40. In conducting a feasibility study, operational feasibility refers to whether:

a) A proposed system is attainable given the existing technology

b) A manager can coordinate and control the activities of the systems department

c) An adequate computer site exists for the proposed system

d) The proposed system will produce economic benefits which exceed the costs

e) The system will be used effectively within the operating environment of an organization

41. A simple diagram that shows estimated completion times versus actual completion times for the various activities in a systems implementation project is a(n):

a) E-R diagram

b) PERT chart

c) Gantt chart

d) Data flow diagram

42. Documentation includes:

a) All flowcharts, narratives, and other written communications associated with the information system

b) All written communications associated with an accounting information system except flowcharts and data flow diagrams

c) All flowcharts, narratives, and other written communications associated with an accounting information system, except for program flowcharts, decision tables, and pseudocode

d) Flowcharts and data flow diagrams only

43. When an individual prepares a document flowchart, the names of the various organizational departments involved in the accounting information system should be listed:

a) Along the right hand margin of the flowchart

b) Along the left hand margin of the flowchart

c) In the title of the flowchart

d) In the column headings of the flowchart

44. Most system flowcharting symbols:

a) Have not been standardized

b) Have been standardized by the Society of System Analysts

c) Have been standardized by the National Bureau of Standards

d) Are unique to the organization that uses them

45. 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

46. All of these are levels of a data flow diagram EXCEPT:

a) Physical data flow diagram

b) Process diagram

c) Context diagram

d) Logical data flow diagram

47. Which of the following is NOT an advantage of decision tables?

a) They document the logic of the computer program

b) 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

48. The basic unit of information on a computer file of accounting data is a(n):

a) Inventory part number

b) Data field

c) Computer record

d) Bit

49. The data item which uniquely identifies a computer record in an AIS database table is called the:

a) Pointer address

b) Primary record key

c) Employee number

d) Header label

e) Sort field

50. This item creates relationships by linking the data in one file (e.g., customer) to an item in a second file (e.g., a sales order):

a) Foreign key

b) Data dictionary

c) Relationships link bit

d) Index file

51. The reason why database designers normalize data is:

a) To eliminate data errors

b) To scale data properly

c) To create backup copies of data

d) To create efficient database tables

52. You are defining a database table. Which of the following best explains why you would assign a Social Security number field as a text field?

a) The field will not be manipulated mathematically

b) This is the default data type for most DBMS table fields

c) The field is too long to define as a numerical field

d) You plan to use this field as a primary key, which must therefore be a text field

53. You are defining a database table. Which of these data types would be best for the product code of an inventory table?

a) Text

b) Numeric

c) Currency

d) Memo

54. According to the text, 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

55. The best explanation for the absence of complete information on computer crime would be:

a) Abuse is handled as an internal matter

b) 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

56. 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

57. In thwarting computer abuse, which of the following is true?:

a) It is not important to enlist the support of top management

b) Many IT managers do not think computer abuse is very important

c) Computer crime mostly means controlling computer hardware

d) Most computer crime happens because of a failure of controls, not an absence of controls

58. Probably the most important federal legislation governing activities involving computers is:

a) CAN-SPAM Act of 2003

b) Federal Privacy Act of 1974

c) Computer Fraud and Abuse Act of 1986

d) Cyber Security Act of 1987

59. 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