11- A low-level view of the database that describes how the data are actually stored and accessed is the

A) conceptual-level schema.

B) subschema.

C) internal-level schema.

D) external-level schema.

12- Why are threats to accounting information systems increasing?

A) Many companies do not realize that data security is crucial to their survival.

B) LANs and client/server systems are easier to control than centralized, mainframe systems.

C) Many companies believe that protecting information is a strategic requirement.

D) Computer control problems are often overestimated and overly emphasized by management.

13- According to The Sarbanes-Oxley Act of 2002, the audit committee of the board of directors is directly responsible for

A) hiring and firing the external auditors.

B) performing tests of the company's internal control structure.

C) certifying the accuracy of the company's financial reporting process.

D) overseeing day-to-day operations of the internal audit department.

14- Which of the following measures can protect a company from AIS threats?

A) Take a proactive approach to eliminate threats.

B) Detect threats that do occur.

C) Correct and recover from threats that do occur.

D) All of the above are proper measures for the accountant to take.

15- Which type of control is associated with making sure an organization's control environment is stable?

A) general

B) application

C) detective

D) preventive