1- What are the agents of sale transaction?

A. Sales; Supplier

B. Customer; Sales

C. Cashier; Supplier

D. Customer; Cashier

2- What is(are) the more common technique(s) to commit computer fraud?

A. Hacking

B. Information diddling

C. Information leakage

D. All of the above

3- Types of control procedures within the framework for audit of program modification procedures includes:

A. Implementing firewalls

B. Concurrent update controls

C. Listing of program components that are to be modified

D. Logging of the receipt, movement, and disposition of source data input

4- The __________ views data as an organizational resource that should be used by, and managed for, the entire organization, not just the originating department or function.

A. Database sharing

B. Database approach

C. Database integration

D. Application programs

5- What is work-related pressure?

A. High personal debt

B. Job dissatisfaction

C. Emotional instability

D. Family/peer pressure

6- How should decisions can be categorized?

A. In terms of the degree of structure that exists

B. By the scope of the decision

C. Both A and B

D. None A and B

7- What does the data manipulation language (DML) include?

A. Updating portions of the database

B. Inserting portions of the database

C. Deleting portions of the database

D. All of the above

8- What is kiting?

A. The perpetrator steals cash received from customer A to pay its accounts receivable.

B. Funds received at a later date from customer B are used to pay off customer A's balance.

C. The perpetrator covers up a theft by creating cash through the transfer of money between banks.

D. None of the above

9- The Institute of Management Accountants (IMA) also indicates that the second most important job activity of corporate accountants is:

A. Internal Consulting

B. Long-term strategic planning

C. Accounting systems and financial reporting

D. Managing the accounting and finance function

10- __________ is the separation of the logical and physical views of data.

A. Subschema

B. Data dictionary

C. DBMS Languages

D. Program-data independence

11- Why Study AIS?

A. To understand how the accounting system works.

B. To understand the systems that are used to produce a company's financial statements.

C. To understand enough about the client's AIS to be confident that the information used for tax planning and compliance work is accurate.

D. All of the above

12- What is financial pressure?

A. Challenge

B. Low salary

C. Living beyond means

D. Nonrecognition of performance

13- When performing an IS audit, auditors should ascertain that the following objectives are met:

A. Security; Program development; Program modifications; Processing; Computer data files

B. Program development and modifications; Processing; Source data; Computer data files

C. Computer data files; Security; Program development; Program modifications

D. Processing; Security; Program development and modifications; Source data; Computer data files

14- An __________ is something about which information is stored.

A. Entity

B. Interest

C. Attribute

D. None of the above

15- According to framework for audit of program development, which type of errors and fraud should be considered?

A. Unauthorized source data

B. Unauthorized program code

C. Destruction of stored data due to inadvertent errors

D. Introduction of errors into files or databases during updating

16- What is a flowchart?

A. It is a temporary or permanent repository of data.

B. It is the flow of data between processes, data stores and data sources and destinations.

C. It is an organization or individual that sends or receives data that they system uses or produces.

D. It is an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner.

17- What is the measure that can decrease the potential of fraud?

A. Make fraud most likely to occur.

B. Reduce the difficulty of committing fraud.

C. Improve detection methods.

D. Increase fraud losses.

18- Generalized Audit Software (GAS), have been written especially for:

A. Auditor

B. Analyst

C. Accountant

D. All of the above

19- What is the logical view?

A. It is data integration and data sharing.

B. It is conceptually similar to a ledger in a manual system.

C. It is the program that manages and controls access to the database.

D. It is how the user or programmer conceptually organizes and understands the data.

20- The __________ involves activities converting raw materials and labor into finished goods.

A. Revenue cycle

B. Financing cycle

C. Production cycle

D. Human resources/payroll cycle

21- What is a common way to hide a theft?

A. To charge the stolen item to an expense account

B. To add a fictitious name to the company's payroll

C. Both A and B

D. None A and B

22- Generalized Audit Software (GAS), have been written especially for:

A. Auditor

B. Analyst

C. Accountant

D. All of the above

23- System flowcharts are an important tool of:

A. System analysis

B. System design

C. System evaluation

D. All of these

24- What basic requirements are needed to evaluate the costs and benefits of new IT developments?

A. Corporate structures

B. Corporate strategies

C. Organization's business activities

D. Organization's financial statements

25- Which of the following is the most source documents within the data processing cycle?

A. Paper

B. Scan files

C. Fax screen

D. All of the above

26- Which type of security errors and fraud is circumstance within the framework for audit of computer security?

A. Unauthorized program code

B. Inadvertent programming errors

C. Failure to properly correct errors flagged by data editing procedures

D. Unauthorized access to programs, data files; or disclosure of confidential data

27- What is the basic function performed by an AIS:

A. Capture transaction data on source documents

B. Post data from journals to ledgers, which sort data by account type

C. Record transaction data in journals, which present a chronological record of what occurred

D. All of the above

28- How should we determine type of control procedures under the framework for audit of computer processing controls?

A. Use of turnaround documents

B. Use of file labels and write-control mechanisms

C. Use of file change listings and summaries prepared for user department review

D. None of the above

29- No one knows for sure exactly how much companies lose to computer fraud. Why?

A. Most networks have a high level of security.

B. There is agreement on what computer fraud is.

C. Many computer frauds go detected, or reported.

D. Many Internet pages give instructions on how to perpetrate computer crimes.

30- The __________ represent(s) everything in the database as being stored in the form of tables.

A. Relations

B. Data model

C. Relational data model

D. None of the above