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Study Resources (Accounting)

51) The SEC and FASB are best described as external influences that directly affect an organization's A) hiring practices. B) philosophy and operating style. C) internal environment. D) methods of assigning authority. 52) Which attribute below is not an aspect of the COSO ERM Framework internal environment? A) Enforcing a written code of conduct B).
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1) Concerning virtual private networks (VPN), which of the following is not true? A) VPNs provide the functionality of a privately owned network using the Internet. B) Using VPN software to encrypt information while it is in transit over the Internet in effect creates private communication channels, often referred to as tunnels,.
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21) 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 22) The process that screens individual IP packets based solely on.
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11) The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is A) a validity check. B) an authorization check. C) a check digit. D) closed-loop verification. 12) Forms design is an example of this type of control. A) Data entry control B) Processing.
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11) 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 12) A process that takes plaintext of any length and transforms it into a short code. A) Asymmetric encryption B) Encryption C) Hashing D) Symmetric encryption 13) Which.
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78) What are the basic requirements when logically designing a relational database model? 79) Describe what you think will be the main impact of database technology in your career. 80) Chagall Curtain Company is changing from a file-oriented system to a relational database system. Design at least three tables that would.
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31) ________ controls prevent, detect and correct transaction errors and fraud. A) Application B) Detective C) General D) Preventive 32) The primary purpose of the Foreign Corrupt Practices Act of 1977 was A) to require corporations to maintain a good system of internal control. B) to prevent the bribery of foreign officials by American.
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1) The Trust Services Framework reliability principle that states that users must be able to enter, update, and retrieve data during agreed-upon times is known as A) availability. B) security. C) maintainability. D) integrity. 2) Which of the following is not a useful control procedure to control access to system.
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41) Which of the following is not one of the eight interrelated risk and control components of COSO Enterprise Risk Management Framework? A) Internal environment B) Monitoring C) Risk response D) Event assessment 42) The COSO Enterprise Risk Management Integrated Framework stresses that A) risk management activities are an inherent part of all business operations and.
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31) The fraud that requires the least computer knowledge or skill involves A) altering or falsifying source data. B) unauthorized use of computers. C) tampering with or copying software. D) forging documents like paychecks. 32) The simplest and most common way to commit a computer fraud is to A) alter computer input..
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11) The logical structure of a database is described by the A) data dictionary. B) schema. C) database management system. D) internal level. 12) 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.
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11) Which of the following is an example of a corrective control? A) Physical access controls B) Encryption C) Intrusion detection D) Incident response teams 12) Which of the following is not a requirement of effective passwords? A) Passwords should be changed at regular intervals. B) Passwords should be no more than 8 characters in length. C) Passwords.
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41) Which of the following is not an example of social engineering? A) Obtaining and using another person's Social Security Number, credit card, or other confidential information B) Creating phony Web sites with names and URL addresses very similar to legitimate Web sites in order to obtain confidential information or to distribute.
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21) Which of the following is not a reason for the increase in security problems for AIS? A) Confidentiality issues caused by interlinked inter-company networks B) Difficult to control distributed computing networks C) Increasing efficiency resulting from more automation D) Increasing numbers of information systems and users 22) One reason why many organizations do not.
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81) Change management refers to A) disbursement controls on petty cash. B) operational controls applied to companies after mergers or acquisitions. C) replacement of upper management and their introduction to the organization. D) controls designed to ensure that updates in information technology do not have negative consequences. 82) The Director of Information Technology for the.
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31) This is an authorized attempt by an internal audit team or an external security consultant to attempt to break into the organization's information system. A) Intrusion detection system B) Log analysis C) Penetration test D) Vulnerability scan 32) A well-known hacker started his own computer security consulting business shortly after being released from prison..
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81) Identify five important guidelines for drawing a flowchart. Select one from your list and describe why it could be the most important one to consider when preparing a flowchart. Support your choice with an example. 82) Following is a context diagram for a current Payroll Processing System. a) Identify.
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11) SAS No. 99 requires that auditors A) plan audits based on an analysis of fraud risk. B) detect all material fraud. C) alert the Securities and Exchange Commission of any fraud detected. D) take all of the above actions. 12) Which of the following is not a management characteristic that increases pressure to commit.
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44) What are some of the distinguishing characteristics of fraud perpetrators? 45) Why do fraudulent acts often go unreported and are therefore not prosecuted? 46) A teller at a savings and loan drive-through accepted a cash payment from customer #1 for an auto loan. The teller appeared to process the.
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31) Telefarm Industries is a telemarketing firm that operates in the Midwest. The turnover rate among employees is quite high. Recently, the information technology manager discovered that an unknown employee had used a Bluetooth-enabled mobile phone to access the firm's database and copy a list of customers from the past.
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1) Using a file-oriented approach to data and information, data is maintained in A) a centralized database. B) many interconnected files. C) many separate files. D) a decentralized database. 2) In a well-structured relational database, A) every table must be related to at least one other table. B) every table must be.
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11) Which of the following statements is true? A) Internal auditors, rather than external auditors, can conduct evaluations of effectiveness of Enterprise Risk Management processes. B) Re-adding the total of a batch of invoices and comparing the total with the first total you calculated is an example of an independent check. C) Requiring.
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21) In developing policies related to personal information about customers, Folding Squid Technologies adhered to the Trust Services framework. The standard applicable to these policies is A) security. B) confidentiality. C) privacy. D) availability. 22) Jeff Davis took a call from a client. "Jeff, I need for my customers to make payments online using credit.
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61) A ________ is created to guide and oversee systems development and acquisition. A) performance evaluation B) project development plan C) steering committee D) strategic master plan 62) A ________ shows how a project will be completed, including tasks and who will perform them as well as a timeline and cost estimates. A) performance evaluation B) project.
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41) Which of the statements below is incorrect? A) Semantic data modeling facilitates the efficient design of databases. B) Semantic data modeling facilitates communicating with the intended users of the system. C) Semantic data modeling allows a database designer to use knowledge about business processes to design the database. D).
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69) Describe a data dictionary. 70) Explain the types of attributes that tables possess in a relational database. 71) Explain the two advantages semantic data modeling has over normalization when designing a relational database. 72) Explain the difference between file-oriented transaction processing systems and relational database systems. Discuss the advantages and.
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