34. From the standpoint of computer fraud, which type of controls would probably be of highest importance ? A Input controls B Access controls C. Output controls D. Processing controls 35. Which of these is not a phase in the life cycle of an information system ? A Planning B. Analysis C. Control D. 36. According to the chapter, which of these comes closet in meaning to the term "systems approach ? A Narrow point of view B. Broad point of view C. Focus on achieving those goals important to computerized systems D. Focus first and foremost on computerization 37. Which of the following is least likely to be a member of a study team ? A CEO of a company B. International auditor of accountant C. IT specialist D. Middle-level manager who uses the system 38. Which of these statements is true? A Accountants need not bother with system studies-they are mostly performed by IT specialists B. System studies enable bright accountants to express ideas for improving a system C. Systems studies rarely involve accounting information systems D All of these are true 39. Which of these should come first when performing a systems study? A Systems analysis B Systems design C. Preliminary investigation D. Systems development 40. This is a common method for reviewing a company's internal control procedures A Use an informant B. Consult historical records C. Get top management's opinions D. Use internal control questionnaires