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Involves the collection, and processing of financial and accounting data used by internal users to report information to investors, and tax authorities.
The analysis phase of the SDLC involves a complete, detailed analysis of the systems needs of the end user.
Refer to the following diagram. Which of the following answers does not provide a valid interpretation of the multiplicities for the association between the Employees and the Product Categories classes?
Encryption is a preventive control ensuring data confidentiality and privacy during transmission and for storage.
Which of the following least reflects the purpose of a business rule in the purchase process?
Parallel simulation uses an independent program to simulate a part of an existing application program, and is designed to test the validity and to verify the accuracy of an existing application program.
Key distribution and key management are problematic under the symmetric-key encryption.
Certificate Authority (CA) issues digital certificates to bond the subscriber with a public key and a private key.
In Microsoft Access, we use "Forms" for
Within a WAN, a router would perform which of the following functions?
Which of the following statements regarding authentication in conducting e-business is incorrect?
Why do Certificate Authority (CA) play an important role in a company's information security management?
Which of the following statements regarding the purposes of an operating system is correct?
Consider the following BPMN diagram of a subprocess. Which of the following is required to correct an error in the diagram?
The results of a generalized audit software simulation of the aging of accounts receivable revealed substantial differences in the aging contribution, even though grand totals reconciled. Which of the following should the IS auditor do first to resolve the discrepancy?
Information is defined as being data organized in a meaningful way to be useful to the user.
LAN is the abbreviation for
The Products table would include a foreign key to link it to Product Categories.
Which of the following is the best description of the Link to Operations step in the balanced scorecard management process?
Which of the following about cloud computing is incorrect?
Which of the following best describes the purpose of a bill of material class?
PERT is actually an acronym for Program Evaluation Review Tool.
Segregation of duties reduces the risk of errors and irregularities in accounting records.
Management philosophy and operating style would have a relatively less significant influence on a firm's control environment when
Which of the following statements is incorrect about digital signature?
Which of the following are considered to be mandatory information required by a regulatory body?
Which of following are possible options for minimum multiplicities?
The appropriate cost of capital to use in valuing an IT project is the same regardless of the project riskiness.
Spam is a self-replicating program that runs and spreads by modifying other programs or files.
Which of the following is not an example of Enterprise IT?
The Certified Information Technology Professional (CITP) is a professional designation for those with broad range of technology knowledge and does not require a CPA.
The Object Management Group maintains the standard for Unified Modeling Language (UML) Class diagrams.
One-to-one relationships are implemented by creating a linking table.
The benefits of an IT project are not necessarily measurable in financial terms.
An example of an AIS that primarily addresses internal business processes includes:
In 2009, _____ of the projects failed or were challenged.
Which of the following is not a criterion for selection of a primary key?
When considering internal control, an auditor should be aware of reasonable assurance, which recognizes that
Which of the following does not represent a viable data backup method?
Associations can indicate the roles that one Class takes in its business relationship with another Class.
Which of the following is the primary reason that many auditors hesitate to use embedded audit modules?
Which of the following is not something a model of database structures must be able to describe?
Time that employees devote to self-training on new technology is an example of direct operating costs.
Data mining is the process of searching for patterns in the data in a data warehouse and to analyze the patterns for decision making.
Which of the following statements about asymmetric-key encryption is correct?
Type images can be used to allow process information to be summarized by category.
Which of the following is least likely to be considered a component of a computer network?
The internal control provisions of SOX apply to which companies in the United States?
Integrated test facility (ITF) is an automated technique that enables test data to be continually evaluated during the normal operation of a system.
Consider an association between a Cash Disbursements class and a Cash Accounts class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Cash Disbursements class are 0..* and the multiplicities next to the Cash Accounts class are 1..1. Which of the following is the best way to implement that association in your database?
The balanced scorecard management process starts with the Formulate step.
Which of the following items can best be described as a "Resource" in the REA data model?
Which of the following is not a characteristic of useful information?
Which of the following is not included in the remediation phrase for vulnerability management?
The Cash Disbursements table would have three foreign keys.
To be valuable business partners, accountants must understand how the business delivers value to its employees.
The 15-15 Rule states that if a project is more than 15 percent over budget or 15 percent off the desired schedule, it will:
Which of the following is not a management control for wireless networks?
Data governance is the convergence of data quality, data management, data policies, business process management, and risk management surrounding the handling of data in a company.
Which of the following statements about switches is correct?
The chief executive officer is ultimately responsible for enterprise risk management.
Which of the following is not an approach used for the online analytical processing (OLAP).
The Certified Information Systems Auditor (CISA) is a professional designation generally sought by those performing IT audits.
Which of the following is the best description of the balanced scorecard?
Which of the following is not an organizational capability directly supported by Enterprise IT?
Review of the audit log is an example of which of the following types of security control?
The overall attitude and awareness of a firm's top management and board of directors concerning the importance of internal control is often reflected in its
Which of the following is an example of a validity check?
Which of the following is not a value proposition characteristic expected to influence customer value?
Bacchus, Inc. is a large multinational corporation with various business units around the world. After a fire destroyed the corporation headquarters and largest manufacturing site, plans for which of the following would help Bacchus ensure a timely recovery?
Each of the following types of controls is considered to be an entity-level control, except those:
Supply chain management systems are an example of Network IT.
A project sponsor is generally defined as:
Which of the following is the best reason that a collaboration model would not be used to diagram the conversion process?
Obtaining an understanding of an internal control involves evaluating the design of the control and determining whether the control has been:
Each attribute in a table can have several names.
Which of the following best describes the purpose of a swimlane?
Gateways can direct sequence flow to support looping.
The role of accountants in accounting information systems include all except:
Which of the following is the best description of an association?
In a basic UML diagram of the conversion process, which of the following best describes the purpose of a duality association?
A customer intended to order 100 units of a product A, but incorrectly ordered nonexistent product B. Which of the following controls most likely would detect this error?
The Purchase Orders table would have the same foreign keys as the Purchases table.
Information security is a critical factor in maintaining systems integrity.
The goal of information security management is to maintain confidentiality, integrity and availability of a firm's information.
Which of the following is the best reason that companies find it hard to assess the benefit of IT investments?
Obligatory business rules state what should not occur.
The value proposition step in the analysis of an IT initiative should focus on five questions, including the timing of expected benefits.
Which of the following is not a purpose of documentation?
A well-designed and well-functioning AIS can be expected to create value by providing relevant information helpful to management to increase revenues and reduce expenses.
A continuous audit is to perform audit-related activities on a continuous basis.
Which of the following is not included in Information Capital as described in the balanced scorecard learning and growth perspective?
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Quote class and the Order class?
A supply chain:
The linking table between Supplier Categories and Product Categories would contain the attribute summarizing year-to-date purchases for each supplier category and product category combination.
Conversion labor costs become part of cost of goods sold.
Refer to the following diagram. Which of the following answers provides the best interpretation of the multiplicities for the association between the Cash Receipt and Cash classes?
In a large pubic corporation, evaluating internal control procedures should be responsibility of:
Which of the following controls would most likely assure that a company can reconstruct its financial records?
The Technology Acceptance Model defines perceived ease of use as users adopting a new or modified system to the extent they believe the system will help them perform their job better.
A firm must establish control policies, procedures, and practices that ensure the firm's business objectives are achieved and its risk mitigation strategies are carried out.
In a BPMN activity diagram, which of the following best describes the purpose of an intermediate timer event?
Refer to the following diagram. Which of the following answers does not provide a valid interpretation of the multiplicities for the association between the Employees and the Sales classes?
Investments in business analytics systems support the balanced scorecard management process during the Link to Operations step.
Which of the following would be least likely to be represented with a Unified Modeling Language (UML) Class?
Segregation of duties is an example of a COSO control activity.
An information technology director collected the names and locations of key vendors, current hardware configuration, names of team members, and an alternative processing location. What is the director most likely preparing?
Sound internal control dictates that immediately upon receiving checks from customers by mail, a responsible employee should
A generalization relationship models a grouping of things that share common characteristics.
Which of the following is not a direct acquisition cost of an IT initiative?
When client's accounts payable computer system was relocated, the administrator provided support through a dial-up connection to server. Subsequently, the administrator left the company. No changes were made to the accounts payable system at that time. Which of the following situations represents the greatest security risk?
The PERT and Gantt charts primarily address the triple constraint of:
The triple constraint of project management includes the constraint of:
Parallel or concurrent tasks are tasks that be done at the same time.
Segregation of duties can be the source of IT material weaknesses when assessing the effectiveness of internal controls over the company's accounting information system.
Which of the following least reflects the purpose of a business rule in the conversion process?
A data warehouse is for daily operations and often includes data for the current fiscal year only.
When the firm's value proposition meets or exceeds customers' requirements, customer satisfaction results in customer retention and new customer acquisition, which drives sales growth.
Which of the following symbols is used to depict different organizations in one Business Process Modeling Notation (BPMN) diagram?
Which of the following best describes the difference between access controls and application controls?
The association between Purchase Orders and Cash Disbursements could be implemented with a foreign key in either table but not both.
Which of the following is an example of project risk?
Benefits are often estimated without complete information.
In Microsoft Access, we use "Tables" for:
Which of the following best describes the purpose of an intermediate error event?
In a large multinational organization, which of the following job responsibilities should be assigned to be network administrator?
Proper segregation of duties calls for separation of the following functions:
Given the requirement of the Sarbanes-Oxley Act of 2002 (SOX), the Public Company Accounting Oversight Board (PCAOB) established the Securities and Exchange Commission (SEC) to provide independent oversight of public accounting firms.
Business models provide value in all of the following areas except which one?
In Unified Modeling Language (UML) the options for maximum multiplicity values are 1 and *.
The data in a data warehouse are updated when transactions are processed.
Which of the following input controls is a numeric value computed to provide assurance that the original value has not been altered in construction or transmission?
The correct order of effects in the value chain are:
The critical path in a PERT chart represents:
Which of the following best describes the purpose of an event in a Business Process Modeling Notation (BPMN) activity diagram?
A wireless network is comprised access points and stations. Access points logically connect stations to a firm's network.
In the business process perspective, the firm describes its objectives for improvements in tangible and intangible infrastructure.
Firewalls are security systems comprised of hardware and software that is built using routers, servers, and a variety of software.
Which of the following statements is not correct?
A BPMN process flow can start in one pool and end in the collaborating pool.
The characteristics of relevant information include predictive value, feedback value and timeliness.
Consider an association between a Deliveries class and a Shipping Companies class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Deliveries class are 0..* and the multiplicities next to the Shipping Companies class are 1..1. Which of the following is the best way to implement that association in your database?
The business case for an IT project does not need to address risk, since risk will be factored into the discount rate.
Which of the following is not a use of CAATs in auditing?
In a BPMN collaboration model of the purchase process, which of the following is the appropriate term for the message flows between pools?
The 15-15 Rule states that if a project is more than 15 percent over budget or 15 percent off the desired schedule, it will likely never recoup the time or cost necessary to be considered successful.
Each Purchase Order would be ultimately linked to one cash disbursement.
Customer Relationship Management is defined as:
Which of the following is not a question that businesses should answer before making major IT investments?
Encryption and hashing are similar process to maintain data confidentiality.
In Business Process Modeling Notation (BPMN), activities are named with a short verb phrase placed within the rectangle.
A company's audit committee is responsible for fraud risk assessments.
Business Process Modeling Notation (BPMN) start events are shown using ovals and flowchart start events are shown using circles.
An entity doing business on the internet most likely could use any of the following methods to prevent unauthorized intruders from accessing proprietary information except:
Which of the following is not an Accounting/Finance Operations role of the Accounting/Finance Function in Business?
Opportunity flowcharts identify opportunities for process improvement by separating value-added from non-value-added activities.
Corporate governance is a set of processes and policies in managing an organization with sound ethics to safeguard the interests of its stakeholders.
Refer to the following diagram. Which of the following answers does not provide a valid interpretation of the multiplicities for the association between the Inventory and the Product Category classes?
The Certified Information Technology Professional is the position created by the AICPA to recognize CPAs who have the ability to provide skilled professional services on Information Technology.
The linking table between Purchase Orders and Products would likely indicate the quantity of each product ordered and the quantity of each product received.
Integrity of information means the information is:
Many companies record both purchase orders and purchases; when would such a company recognize the purchase?
A simple information system includes all but the following elements except:
Which of the following best describes a Business Process Modeling Notation (BPMN) message flow?
An auditor assesses control risk because it
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Products and Production Authorization classes?
To prevent invalid data input, a bank added an extra number at the end of each account number and subjected the new number to an algorithm. This technique is known as:
An enterprise system is a centralized database that collects data from throughout the firm. This includes data from orders, customers, sales, inventory and employees.
A disaster recovery approach should include which of the following elements:
Which of the following is the best approach to mitigate alignment risk?
Virtual private network (VPN) is a private network, provided by a third party, for exchanging information through a high capacity connection.
Which of the following symbols depicts an activity?
Support activities in the value chain does not include:
Outbound logistics are the activities associated with receiving and storing raw materials and other partially completed materials, and distributing those materials to manufacturing when and where they are needed.
Which of the following items can best be described as an "Event" in the REA data model?
What is the primary objective of data security controls?
An entity's ongoing monitoring activities often include
What kind of data models is most commonly used in today's business environment?
Which of the following is not a form of business rules?
Cloud computing is an internet-based computing where shared resources, software, and information is provided to firms on demand.
A query using Purchase Orders and Cash Disbursements could report accounts payable by showing records where the foreign key was NULL (blank).
Parallel simulation attempts to simulate the firm's key features or processes.
A labor plan class would establish standard overhead allocation rates.
The triple constraints of project management are also referred to as Dempster's triangle.
The goal of information security management is to enhance the confidence, integrity and authority (CIA) of a firm's management.
Consider an association between a Cash Disbursements class and a Vendors class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Cash Disbursements class are 0..* and the multiplicities next to the Vendors class are 1..1. Which of the following is the best way to implement that association in your database?
COBIT (Control Objectives for Information and related Technology) is a generally accepted framework for IT governance in the U.S.
The purpose of a company's firewall is to:
CRM software often includes the use of database marketing tools to learn more about the customers and to develop strong firm-to-customer relationships.
Which of the following represents an inherent limitation of internal controls?
Which of the following is not a building block for Business Process Modeling Notation (BPMN) diagrams?
Process documentation does not include which of the following?
What is the test data technique?
An enterprise resource planning system has which of the following advantages over multiple independent functional systems?
Internal controls guarantee the accuracy and reliability of accounting records.
Consider an association indicating professional licensing status between an Accountant class and a States class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Accountants class are 0..* and the multiplicities next to the States class are 0..*. Which of the following is the best way to implement that association in your database?
Which of the following strategies will a CPA most likely consider in auditing an entity that processes most of its financial data only in electronic form, such as a paperless system?
The Purchases table would have four foreign keys.
Which of the following is not a major consideration when assessing business requirements for IT initiatives?
The Purchase Orders table would have five foreign keys.
Business rules describe appropriate actions to take based on process conditions.
All of the following are examples of internal control procedures except
Which of the following statements about foreign keys is not true?
In a collaboration model using BPMN, the interaction between participants is called orchestration.
Which of the following outcomes is a likely benefit of information technology used for internal control?
Internal control is a process consisting of ongoing tasks and activities. It is a means to an end, not an end in itself.
In Unified Modeling Language (UML) primary keys may be blank.
Which of the following passwords would be most difficult to crack?
Which of the following correctly describes the Referential Integrity Rule?
The value of IT investments often depend on the level of complementary resources, which can change over time.
Accounting information systems are:
Which of the following is the best way to compensate for the lack of adequate segregation of duties in a small organization?
The associate between Purchase Orders and Purchases would be implemented with a linking table.
Business value includes all those items, events and interactions that determine the financial health and well-being of the firm.
The association between Purchase Orders and Products would be implemented with a linking table.
In making the business case for an IT investment, companies should assess the sensitivity of results to the assumptions.
The breakdown of all of the project tasks needed for completion is often called the work breakdown structure.
Which of the following types of businesses is least likely to employ a conversion process?
What is data mining?
One-to-many relationships are implemented by posting a foreign key.
Symmetric-key encryption method is used to authenticate users.
Which of the following is not a Business Management Support role of the Accounting/Finance Function in Business?
Capital budgeting techniques provide precise estimates on an IT projects costs and benefits.
Refer to the following diagram. Which of the following answers provides the best interpretation of the multiplicities for the association between the Order class and the Products class?
Business rules are unrelated to COSO control activities, although they serve an important purpose.
The systems development life cycle has five phases: Planning, Analysis, Design, Implementation and Maintenance.
Common IT techniques that are needed to implement continuous auditing include
In Unified Modeling Language (UML) the options for minimum multiplicity values are 0, 1, and 2.
Application controls limit access to viewing and changing records in a system.
Embedded audit module is a programmed audit module that is added to the system under review.
The association between Purchase Orders and Cash Disbursements would be implemented with a linking table.
In Unified Modeling Language (UML) attributes are characteristics of individual instances of a Class.
Fraud triangle includes incentive, opportunity and an attitude to rationalize the fraud.
A pool in a BPMN model does not actually have to display any activities.
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Product Categories and Supplier Categories classes?
In a hierarchical data model, data elements are related in many-to-many relationships.
The success of Enterprise IT investments often depends on whether the company makes complementary changes in business processes.
Which of the following is not a best practice in preparing Unified Modeling Language (UML) Class diagrams?
The design phase of the SDLC begins with a business need for a new or better information system.
Which of the following is not a step in the balanced scorecard management process?
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