Info
Warning
Danger

Study Resources (Accounting)

SHORT ANSWER 74.Define and distinguish between these terms: database, database management system, database system and database administrator. 75.What is a major advantage of database systems over file-oriented transaction processing systems? 76.What is the difference in logical view and physical view? 77.Describe the different schemas involved in a database structure.  What is the.
5 Views
View Answer
41.The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the __________ anomaly. a)purge b)erase c)delete d)integrity 42.One important constraint in a relational database environment is that a primary key uniquely identifies each row in a data table. This.
9 Views
View Answer
41.Information encrypted with the creator's private key that is used to authenticate the sender is. a)Asymmetric encryption b)Digital certificate c)Digital signature d)Public key 42.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 43.The system and processes used to issue and manage asymmetric keys and digital certificates. a)Asymmetric.
4 Views
View Answer
31.Many fraud cases go unreported and unprosecuted for several reasons.  Why is this the case? a)Companies are reluctant to report computer crimes because a highly visible computer fraud is a public relations nightmare. b)Such crimes are difficult, costly, and time-consuming to investigate and prosecute. c)Law enforcement and the courts are.
2 Views
View Answer
31.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 32.The most common input-related vulnerability is a)Buffer overflow attack b)Hardening c)War dialing d)Encryption 33.The final layer of preventive controls. a)Authentication b)Authorization c)Encryption d)Intrusion detection 34.The process of transforming normal text into cipher text a)Encryption b)Decryption c)Filtering d)Hardening 35.Which of the following is not one of the.
5 Views
View Answer
61.When new employees are hired by Folding Squid Technologies, they are assigned user names and appropriate permissions are entered into the information system’s access control matrix. This is an example of a(an) a)authentication control. b)biometric device. c)remote access control. d)authorization control. 62.When new employees are hired by Folding Squid Technologies, they are assigned user.
8 Views
View Answer
21.Which of the following is not one of the important aspects of the Sarbanes-Oxley Act? a)The creation of the Public Company Accounting Oversight Board b)New rules for auditors and management c)New roles for audit committees d)New rules for information systems development 22.A ________________ helps employees act ethically by setting limits beyond which.
6 Views
View Answer
11.Which of the following control classifications does not fit with the others listed below? a)preventative b)detective c)administrative d)corrective 12.Which of the following is accomplished by corrective controls? a)identify the cause of the problem b)correct the resulting errors c)modify the system to prevent future occurrences of the problem d)All of the.
12 Views
View Answer
SHORT ANSWER 74.What are the three functions of internal controls? 75.What are the two categories of internal controls? 76.What is the difference between general and specific authorization? 77.What was the primary objective of the Foreign Corrupt Practices Act?  78.What is COSO? 79.What are the major components of control as defined in.
7 Views
View Answer
41.________ copies all changes made since the last full backup. a)Archive b)Backup c)Differential backup d)Incremental backup 42.While this type of backup takes longer, it's restoration is simpler. a)Archive b)Backup c)Differential backup d)Incremental backup 43.A copy of a database, master file, or software that will be retained indefinitely as a historical record. a)Archive b)Backup c)Differential backup d)Incremental backup 44.A location that is pre-wired for.
9 Views
View Answer
31.According to the ERM, these deal with the effectiveness and efficiency of company operations, such as performance and profitability goals. a)Compliance objectives b)Operations objectives c)Reporting objectives d)Strategic objectives 32.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 33.Which of the following.
7 Views
View Answer
41.The stock exchange or FASB is 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 42.The internal control model developed by COSO is comprised of five interrelated components.  Among these components is the internal environment.  Which attribute below is not part.
4 Views
View Answer
11.Input validation checks are an example of a)Data entry controls b)Data transmission controls c)Output controls d)Source data controls 12.Parity checks are an example of a)Data entry controls b)Data transmission controls c)Output controls d)Processing controls 13.Error logs and review are an example of a)Data entry controls b)Data transmission controls c)Output controls d)Processing controls 14.Visual scanning is an example of a)Data entry controls b)Output controls c)Processing.
11 Views
View Answer
11.Restricting access of users to specific portions of the system as well as specific tasks, is a)Authentication b)Authorization c)Identification d)Threat monitoring 12.Which of the following is an example of a preventive control? a)Encryption b)Log analysis c)Intrusion detection d)Emergency response teams 13.Which of the following is an example of a detective control? a)Physical access controls b)Encryption c)Log analysis d)Emergency response teams 14.Which of the following.
11 Views
View Answer
61.On Monday morning, Janet Pillsner, Chief Information Officer at International Securities Corporation (ISC), got some bad news. A tape used to store system data backups was lost while it was being transported to an offsite storage location. She called a meeting of her technical staff to discuss the implications of.
7 Views
View Answer
11.Separating the logical and physical views in a database allows the programmers to concentrate on coding the application logic a)by identifying physical location and layouts of various data items. b)since they do not have to focus on the physical location and layouts of various data items. c)by consolidating all data.
9 Views
View Answer
31.This ensures that the correct and most current files are being updated. a)Cross-footing balance test b)Data matching c)File labels d)Write-protect mechanism 32.These find processing errors. a)Cross-footing balance test b)File labels c)Recalculation of batch totals d)Write-protect mechanisms 33.This compares the results produced by more than one method to verify accuracy. a)Concurrent update control b)Cross-footing balance test c)Data matching d)Recalculation of batch totals 34.This.
6 Views
View Answer
21.This ensures that the input data will fit into the assigned field. a)Limit check b)Range check c)Size check d)Validity check 22.This tests a numerical amount to ensure that it does not exceed a predetermined value. a)Completeness check b)Limit check c)Range check d)Sign check 23.This tests a numerical amount to ensure that it does not exceed a predetermined value.
5 Views
View Answer
78.What is a data dictionary? 79.List the four languages used within a DBMS. 80.Name the three "anomalies" that may occur in an improperly designed relational database? 81.Name the types of attributes that tables possess in a relational database. 82.Briefly explain the two advantages semantic data modeling has over normalization when.
4 Views
View Answer
Chapter 7 MULTIPLE CHOICE 1.The AICPA and the CICA have created an evaluation service known as SysTrust.  SysTrust follows four principles to determine if a system is reliable.  The 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..
19 Views
View Answer
80.What is a weakness of the internal control concept of the separation of duties? 81.Classify the following controls as preventive, detective, or corrective: Periodic bank reconciliation. Separation of cash and accounting records. Maintaining backup copies of master and transaction files. Pre-numbering of sales invoices. Chart of accounts. Retina scan before.
3 Views
View Answer
85.Discuss the ways in which a well-designed DBMS will facilitate the three basic functions of creating, changing, and querying data. 86.List the four DBMS "languages."  Provide a brief description which identifies who uses them and for what purpose. 87.Describe the information that is contained in the data dictionary. .
7 Views
View Answer
51. These are established to deal with major security breaches. a)CERTs b)CSOs c)FIRSTs d)Intrusion detection systems 52. The ___________  disseminates information about fraud, errors, breaches and other improper system uses and their consequences. a)Chief information officer b)Chief operations officer c)Chief security officer d)Computer emergency response team 53.In 2007, a major U.S. financial institution hired a security firm to attempt to.
4 Views
View Answer
SHORT ANSWER 81.Define fraud. 82.What are the two kinds of fraud in business? 83.What are the actions recommended by the Treadway Commission to reduce the possibility of fraudulent financial reporting? 84.What are the three common things that happen in a fraud? 85.What techniques are used to conceal theft by fraud? .
6 Views
View Answer
51.Regarding project development and acquisition controls, this is developed to show all projects that must be completed to achieve long-range company goals. a)Performance evaluation b)Project development plan c)Steering committee d)Strategic master plan 52.Regarding project development and acquisition controls, a ________ is created to guide and oversee systems development and acquisition. a)Performance evaluation b)Project development plan c)Steering committee d)Strategic master.
4 Views
View Answer
Chapter 8 MULTIPLE CHOICE 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, which.
18 Views
View Answer
51.The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 25,000 transactions. If the firm's recovery time objective is 120 minutes, then the worst case.
9 Views
View Answer
21.A special purpose hardware device or software running on a general purpose computer which filters information that is allowed to enter and leave the organization's information system. a)Demilitarized zone b)Intrusion detection system c)Intrusion prevention system d)Firewall 22.This protocol specifies the procedures for dividing files and documents into packets to be sent over the Internet. a)Access control.
5 Views
View Answer
31.Many database systems include a feature that simplifies the creation of reports by allowing users to specify the data elements desired and the format of the output. This feature is named the __________. a)report writer b)report generator c)report creator d)report printer 32.The abstract representation of the contents of a database.
7 Views
View Answer
Chapter 5 MULTIPLE CHOICE 1.Perhaps the most striking fact about natural disasters in relation to AIS controls is that a)many companies in one locale can be seriously affected at one time by a disaster. b)losses are absolutely unpreventable. c)there are a large number of major disasters every year. d)disaster planning has largely.
11 Views
View Answer
11.Misappropriation of assets can also be called a)Computer fraud b)Employee fraud c)Fraudulent financial reporting d)Management fraud 12.Intentional or reckless conduct that results in materially misleading financial statements is called a)financial fraud. b)misstatement fraud. c)fraudulent financial reporting. d)audit failure fraud. 13.The Treadway Commission studied 450 lawsuits against auditors and found that a)misappropriation of assets.
9 Views
View Answer
SHORT ANSWER 73.Identify the four basic principles that contribute to systems reliability according to the Trust Services framework developed by the AICPA and the CICA. 74.What are the three fundamental information security concepts? 75.What are three ways users can be authenticated? 76.What three factors determine the strength of any encryption system? 77.How does an intrusion.
6 Views
View Answer
51.Tapping into a communications line and then entering the system by accompanying a legitimate user without their knowledge is called a)superzapping. b)data leakage. c)hacking. d)piggybacking. 52.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  53.Spyware is a)Software.
7 Views
View Answer
41.The unauthorized access to and use of computer systems a)Hacking b)Hijacking c)Phreaking d)Sniffing 42.Which of the following is the easiest method for a computer criminal to steal output without ever being on the premises? a)dumpster diving b)by use of a Trojan horse c)using a telescope to peer at paper reports d)electronic eavesdropping on computer monitors.
4 Views
View Answer
Chapter 6 MULTIPLE CHOICE 1.What is one reason why AIS threats are increasing? a)LANs and client/server systems are easier to control than centralized, mainframe systems. b)Many companies do not realize that data security is crucial to their survival. c)Computer control problems are often overestimated and overly emphasized by management. d)Many companies believe.
20 Views
View Answer
61.River Rafting Adventures of Iowa provides rafts and tour guides to tourists eager to ride the wild rivers of Iowa. Management has determined that there is one chance in a thousand of a client being injured or killed. Settlement of resulting lawsuits has an average cost of $650,000. Insurance with.
5 Views
View Answer
51.Which of the statements below is incorrect regarding semantic data modeling? a)It facilitates the efficient design of transaction processing databases. b)It facilitates communicating with the intended users of the system. c)It allows a database designer to use knowledge about how the business processes work to design the database. d)Semantic data.
6 Views
View Answer

Welcome Back!

ScholarOn has more then 20 Million answers, flashcards & more being added everyday!

or
Forgot?
Login
Don't have an account? Signup

Join ScholarOn

ScholarOn has more then 20 Million answers, flashcards & more being added everyday!

or
Signup
By registering, I agree to the Terms and Privacy Policies
Already have an account? Log in

Verify Your Email

Check your inbox & click on the link to activate your account.

Resend Email
Verification Mail Send Successfully. Please Check Your Email.

Forgot Password

Please enter your registered email to recieve the password reset link.

Send reset link
Already have an account? Log in
Did you know?

ScholarOn has more than 2 Million+ answers, textbook solutions & flashcards. Explore Now!

Let us boost your grade together!