Question1. Question : All of the following are examples of parameters that might be used to set

passwords except:

Student Answer:

A minimum password length of six digits

Restriction of passwords to alphanumeric characters only

Required use of words that can be found in a dictionary

A requirement for a minimum interval (such as one day) before a

password may be changed

Question 2. Question : The certified information systems auditor certification is sponsored by:

Student Answer:




None of these.

Question 3. Question : Which of the following is not an important feature of an enterprise


Student Answer:

Multiple databases

Centralized database

Functional integration

Back-office functionality

Question 4. Question : Documentation is not important when end users create their own

computer programs or applications.





Question 5. Question : Which of the following is not a condition for fraud as identified in the

fraud triangle?

Student Answer:

Incentives or pressures




Question 6. Question : When we talk about a Value-Added Reseller, in the context of accounting and enterprise software, we are referring to an individual or business that:

Student Answer:

Usually assists small businesses select entry-level, small business software

Is a qualified installer of mid-level or high-end accounting software

Makes special arrangements with software vendors and is able to train customers

both (b) and (c)

none of the above

Question 7. Question : Within a database context, the relationship between “natural parent” and

“child” would most likely be:

Student Answer:





Question 8. Question : When we talk about “front-office” capabilities of today’s ERP systems,

we are referring to which of the following?

Student Answer:

The payroll functions

The human resource functions

The administrative functions

none of the above

Question 9. Question : An important guideline to follow when creating data flow diagrams is to

show only one system entity even when several of them perform the same tasks.

Student Answer: 



Question 10. Question : Which of the following is intended to solve the problem that financial

data used in one application is not easily transferable to other applications?

Student Answer:





Question 11. Question : Freije Refrigeration Company has an inventory of raw materials and parts consisting of thousands of different items which are of small dollar value individually but significant in total. A fundamental control requirement of Freije’s inventory system is that:

Student Answer:

Perpetual inventory records be maintained for all inventory items 

The taking of physical inventories be conducted on a cycle basis rather than at year-end

The storekeeping function not be combined with the production and inventory record-keeping functions

Material requisitions be approved by an officer of the company

Question 12. Question : Most system flowcharting symbols:

Student Answer:

Have not been standardized

Have been standardized by the Society of System Analysts

Have been standardized by the National Bureau of Standards

Are unique to the organization that uses them

Question 13. Question : Which of the following characteristics are common to both service and

not-for-profit organizations?

Student Answer:

Importance of professional employees

Difficulty in measuring the quality and quantity of output

Inability to inventory product

all of the above

Question 14. Question : When creating system flowcharts, the requirement that a processing

symbol should always be placed between an input symbol and an output symbol is known as the:

Student Answer:

Processing rule

Input/output rule

Sandwich rule

Cycle rule

Question 15. Question : Which of the following statements best describes business process


Student Answer:

A company focuses on its core business processes and contracts with another firm to do the other processes

Companies frequently outsource core business processes

Due to networked enterprises and advanced technology, more employees may work from their homes or alternate locations

Initially, companies engaged in business process outsourcing offered employees more opportunities to travel and more career choices for advancement

Question 16. Question : Data flow diagrams:

Student Answer:

Accomplish the same purpose as system flowcharts

Are different from system flowcharts since they focus on a logical

view of the information system

Are useless for planning a new system

Are never used in analyzing an existing system

Question 17. Question : Which of the following is not a sign that indicates the need for a new


Student Answer:

A new vendor has just announced an AIS package with several features your system does not have

A slowdown in inventory turnover

The owner is concerned about cash flows and profitability

It is taking longer to collect on receivables

It is taking longer to close the books

Question 18. Question : Which of the following outputs (reports) are common to both the sales

process and the purchasing process?

Student Answer:

Sales analysis reports

Financial statement information

both (a) and (b)

none of the above

Question 19. Question : ________ is a common method of reviewing a company’s internal

control procedures:

Student Answer:

Using an informant

Consulting historical records

Getting top management’s opinions

Checking samples of system inputs and outputs

Question 20. Question : A major disadvantage of decision tables is that they are unable to summarize data processing tasks associated with a large number of data conditions into any kind of compact or easily understood format.

Student Answer: 



Question 21. Question : The “A” in the term IDEA (used by the SEC) stands for:

Student Answer:






Question 22. Question : Converting to a new computerized system will typically entail large dollar expenditures to make the new system operative. These monetary expenditures normally are incurred for:

Student Answer:

Transferring a company’s financial data from its present storage media to computerized storage media

Testing the operations of the new system before it replaces the old system

Establishing good internal controls for the new computerized system

all of the above

Question 23. Question : DML stands for:

Student Answer:

Distributed management logic

Data management logic

Data management language

Data manipulation language

Question 24. Question : Manual forms, in terms of database form design, are:

Student Answer:


Used to guide the development of electronic forms

Used to collect information electronically

Used by many offices already

Question 25. Question: Which of the following is not a major reason for controls in a computerized accounting information system?

Student Answer:

More data are processed

Often, computerized data are unreadable to the human eye

With computerized data, there is a higher possibility of computer crime

all of the above are reasons for controls

Question 26. Question : In a data flow diagram, an open-ended rectangle is used to represent:

Student Answer:

A process

A data stream

A data source or destination

A data store

Question 27. Question : Which of the following statements is not true?

Student Answer:

Time and billing systems are similar to job order costing systems

Time and billing systems are an important component of an AIS for manufacturing firms

A difficult problem for professional service organizations Ristracking staff time

Time and billing systems are important in the professional service industry

Question 28. Question : The most important factor in planning for a major change in a computer based system is:

Student Answer:

The organization of the IT department

The ability of the systems programmers to write appropriate software

The selection of the most advanced computer equipment

Giving the systems people a free hand in all changes

The participation of top management in the planning process

Question 29. Question : Companies should create documentation standards that apply to enduser

programs as well as applications created by the IT department.

Student Answer: 



Question 30. Question : When designing a computer-based information system, the initial step in

the systems design process is to determine:

Student Answer:

The required outputs

The source documents that serve as the basis for input

The processing required

The computers that will be used

The file information required during processing

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