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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.
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.
An enterprise resource planning system has which of the following advantages over multiple independent functional systems?
PERT is actually an acronym for Program Evaluation Review Tool.
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 provides the best interpretation of the multiplicities for the association between the Order class and the Products class?
Which of the following is not a major consideration when assessing business requirements for IT initiatives?
Associations can indicate the roles that one Class takes in its business relationship with another Class.
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?
A disaster recovery approach should include which of the following elements:
The associate between Purchase Orders and Purchases would be implemented with a linking table.
The benefits of an IT project are not necessarily measurable in financial terms.
To be valuable business partners, accountants must understand how the business delivers value to its employees.
Capital budgeting techniques provide precise estimates on an IT projects costs and benefits.
Gateways can direct sequence flow to support looping.
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.
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?
The characteristics of relevant information include predictive value, feedback value and timeliness.
Corporate governance is a set of processes and policies in managing an organization with sound ethics to safeguard the interests of its stakeholders.
A pool in a BPMN model does not actually have to display any activities.
The PERT and Gantt charts primarily address the triple constraint of:
Which of the following is least likely to be considered a component of a computer network?
Each Purchase Order would be ultimately linked to one cash disbursement.
The balanced scorecard management process starts with the Formulate step.
In a BPMN activity diagram, which of the following best describes the purpose of an intermediate timer event?
The breakdown of all of the project tasks needed for completion is often called the work breakdown structure.
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 appropriate cost of capital to use in valuing an IT project is the same regardless of the project riskiness.
The value proposition step in the analysis of an IT initiative should focus on five questions, including the timing of expected benefits.
A wireless network is comprised access points and stations. Access points logically connect stations to a firm's network.
A project sponsor is generally defined as:
Investments in business analytics systems support the balanced scorecard management process during the Link to Operations step.
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?
Business rules are unrelated to COSO control activities, although they serve an important purpose.
A generalization relationship models a grouping of things that share common characteristics.
Type images can be used to allow process information to be summarized by category.
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?
In 2009, _____ of the projects failed or were challenged.
In a collaboration model using BPMN, the interaction between participants is called orchestration.
An auditor assesses control risk because it
Why do Certificate Authority (CA) play an important role in a company's information security management?
What is the primary objective of data security controls?
The goal of information security management is to enhance the confidence, integrity and authority (CIA) of a firm's management.
Which of the following is not a value proposition characteristic expected to influence customer value?
The association between Purchase Orders and Products would be implemented with a linking table.
Which of the following is not a direct acquisition cost of an IT initiative?
An entity's ongoing monitoring activities often include
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.
Encryption is a preventive control ensuring data confidentiality and privacy during transmission and for storage.
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.
Which of the following correctly describes the Referential Integrity Rule?
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?
Embedded audit module is a programmed audit module that is added to the system under review.
Many companies record both purchase orders and purchases; when would such a company recognize the purchase?
Which of the following does not represent a viable data backup method?
Which of the following is not a Business Management Support role of the Accounting/Finance Function in Business?
Which of the following is not a characteristic of useful information?
Which of the following is not a criterion for selection of a primary key?
Which of the following about cloud computing is incorrect?
The Certified Information Systems Auditor (CISA) is a professional designation generally sought by those performing IT audits.
In Business Process Modeling Notation (BPMN), activities are named with a short verb phrase placed within the rectangle.
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?
Which of the following statements about asymmetric-key encryption is correct?
Cloud computing is an internet-based computing where shared resources, software, and information is provided to firms on demand.
Which of the following symbols is used to depict different organizations in one Business Process Modeling Notation (BPMN) diagram?
Which of the following is not a step in the balanced scorecard management process?
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 a management control for wireless networks?
Which of the following is the best reason that companies find it hard to assess the benefit of IT investments?
Key distribution and key management are problematic under the symmetric-key encryption.
Conversion labor costs become part of cost of goods sold.
Consider the following BPMN diagram of a subprocess. Which of the following is required to correct an error in the diagram?
Which of the following items can best be described as a "Resource" in the REA data model?
Business models provide value in all of the following areas except which one?
What is data mining?
Which of the following is not an example of Enterprise IT?
Which of the following is the best reason that a collaboration model would not be used to diagram the conversion process?
Which of the following is the best description of the balanced scorecard?
Integrated test facility (ITF) is an automated technique that enables test data to be continually evaluated during the normal operation of a system.
Support activities in the value chain does not include:
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.
Spam is a self-replicating program that runs and spreads by modifying other programs or files.
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?
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?
Which of the following is not a form of business rules?
The Purchases table would have four foreign keys.
A continuous audit is to perform audit-related activities on a continuous basis.
In Unified Modeling Language (UML) the options for minimum multiplicity values are 0, 1, and 2.
Which of the following best describes the purpose of an intermediate error event?
Which of the following is not included in the remediation phrase for vulnerability management?
In making the business case for an IT investment, companies should assess the sensitivity of results to the assumptions.
Which of the following is not an Accounting/Finance Operations role of the Accounting/Finance Function in Business?
Which of the following best describes the purpose of a bill of material class?
Which of the following are considered to be mandatory information required by a regulatory body?
Which of the following outcomes is a likely benefit of information technology used for internal control?
Encryption and hashing are similar process to maintain data confidentiality.
Application controls limit access to viewing and changing records in a system.
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 types of businesses is least likely to employ a conversion process?
In a large pubic corporation, evaluating internal control procedures should be responsibility of:
One-to-one relationships are implemented by creating a linking table.
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?
Business Process Modeling Notation (BPMN) start events are shown using ovals and flowchart start events are shown using circles.
CRM software often includes the use of database marketing tools to learn more about the customers and to develop strong firm-to-customer relationships.
An enterprise system is a centralized database that collects data from throughout the firm. This includes data from orders, customers, sales, inventory and employees.
Segregation of duties is an example of a COSO control activity.
In Unified Modeling Language (UML) the options for maximum multiplicity values are 1 and *.
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.
Which of the following best describes the purpose of an event in a Business Process Modeling Notation (BPMN) activity diagram?
Which of the following is not a purpose of documentation?
Opportunity flowcharts identify opportunities for process improvement by separating value-added from non-value-added activities.
Business value includes all those items, events and interactions that determine the financial health and well-being of the firm.
Review of the audit log is an example of which of the following types of security control?
Business rules describe appropriate actions to take based on process conditions.
Each attribute in a table can have several names.
Which of following are possible options for minimum multiplicities?
Which of the following is the primary reason that many auditors hesitate to use embedded audit modules?
The business case for an IT project does not need to address risk, since risk will be factored into the discount rate.
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 is not a question that businesses should answer before making major IT investments?
The triple constraint of project management includes the constraint of:
The correct order of effects in the value chain are:
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 association between Purchase Orders and Cash Disbursements would be implemented with a linking table.
The chief executive officer is ultimately responsible for enterprise risk management.
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Products and Production Authorization classes?
The systems development life cycle has five phases: Planning, Analysis, Design, Implementation and Maintenance.
Data mining is the process of searching for patterns in the data in a data warehouse and to analyze the patterns for decision making.
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?
Common IT techniques that are needed to implement continuous auditing include
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 the best approach to mitigate alignment risk?
In Unified Modeling Language (UML) attributes are characteristics of individual instances of a Class.
Which of the following is the best way to compensate for the lack of adequate segregation of duties in a small organization?
Certificate Authority (CA) issues digital certificates to bond the subscriber with a public key and a private key.
The Products table would include a foreign key to link it to Product Categories.
The Cash Disbursements table would have three foreign keys.
The Certified Information Technology Professional (CITP) is a professional designation for those with broad range of technology knowledge and does not require a CPA.
All of the following are examples of internal control procedures except
Which of the following is not an organizational capability directly supported by Enterprise IT?
Which of the following statements is not correct?
The purpose of a company's firewall is to:
Parallel or concurrent tasks are tasks that be done at the same time.
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:
In a large multinational organization, which of the following job responsibilities should be assigned to be network administrator?
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.
Integrity of information means the information is:
Sound internal control dictates that immediately upon receiving checks from customers by mail, a responsible employee should
Which of the following best describes a Business Process Modeling Notation (BPMN) message flow?
Which of the following statements about switches is correct?
Which of the following best describes the purpose of a swimlane?
Proper segregation of duties calls for separation of the following functions:
Which of the following is the best description of an association?
The design phase of the SDLC begins with a business need for a new or better information system.
The goal of information security management is to maintain confidentiality, integrity and availability of a firm's information.
Which of the following least reflects the purpose of a business rule in the purchase process?
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?
Information security is a critical factor in maintaining systems integrity.
The triple constraints of project management are also referred to as Dempster's triangle.
What kind of data models is most commonly used in today's business environment?
Which of the following is an example of project risk?
When considering internal control, an auditor should be aware of reasonable assurance, which recognizes that
Which of the following statements regarding authentication in conducting e-business is incorrect?
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?
A simple information system includes all but the following elements except:
Which of the following statements regarding the purposes of an operating system is correct?
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.
The Purchase Orders table would have five foreign keys.
Which of the following passwords would be most difficult to crack?
Customer Relationship Management is defined as:
Firewalls are security systems comprised of hardware and software that is built using routers, servers, and a variety of software.
Which of the following is not included in Information Capital as described in the balanced scorecard learning and growth perspective?
In a BPMN collaboration model of the purchase process, which of the following is the appropriate term for the message flows between pools?
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.
COBIT (Control Objectives for Information and related Technology) is a generally accepted framework for IT governance in the U.S.
The Purchase Orders table would have the same foreign keys as the Purchases table.
In a hierarchical data model, data elements are related in many-to-many relationships.
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?
Internal controls guarantee the accuracy and reliability of accounting records.
Which of the following items can best be described as an "Event" in the REA data model?
An example of an AIS that primarily addresses internal business processes includes:
Within a WAN, a router would perform which of the following functions?
Which of the following is not a use of CAATs in auditing?
Which of the following is not a building block for Business Process Modeling Notation (BPMN) diagrams?
Time that employees devote to self-training on new technology is an example of direct operating costs.
Which of the following would be least likely to be represented with a Unified Modeling Language (UML) Class?
The data in a data warehouse are updated when transactions are processed.
In the business process perspective, the firm describes its objectives for improvements in tangible and intangible infrastructure.
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:
The role of accountants in accounting information systems include all except:
Information is defined as being data organized in a meaningful way to be useful to the user.
Which of the following is not a best practice in preparing Unified Modeling Language (UML) Class diagrams?
A supply chain:
What is the test data technique?
The value of IT investments often depend on the level of complementary resources, which can change over time.
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?
Which of the following controls would most likely assure that a company can reconstruct its financial records?
Accounting information systems are:
Segregation of duties reduces the risk of errors and irregularities in accounting records.
In Unified Modeling Language (UML) primary keys may be blank.
Which of the following symbols depicts an activity?
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Product Categories and Supplier Categories classes?
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Quote class and the Order class?
The success of Enterprise IT investments often depends on whether the company makes complementary changes in business processes.
LAN is the abbreviation for
A data warehouse is for daily operations and often includes data for the current fiscal year only.
Management philosophy and operating style would have a relatively less significant influence on a firm's control environment when
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.
Symmetric-key encryption method is used to authenticate users.
One-to-many relationships are implemented by posting a foreign key.
Which of the following statements is incorrect about digital signature?
Internal control is a process consisting of ongoing tasks and activities. It is a means to an end, not an end in itself.
Which of the following is the best description of the Link to Operations step in the balanced scorecard management process?
A company's audit committee is responsible for fraud risk assessments.
Obtaining an understanding of an internal control involves evaluating the design of the control and determining whether the control has been:
Fraud triangle includes incentive, opportunity and an attitude to rationalize the fraud.
Which of the following best describes the difference between access controls and application controls?
A labor plan class would establish standard overhead allocation rates.
A BPMN process flow can start in one pool and end in the collaborating pool.
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.
Benefits are often estimated without complete information.
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 is not something a model of database structures must be able to describe?
In a basic UML diagram of the conversion process, which of the following best describes the purpose of a duality association?
Process documentation does not include which of the following?
In Microsoft Access, we use "Forms" for
Which of the following least reflects the purpose of a business rule in the conversion process?
Which of the following represents an inherent limitation of internal controls?
Parallel simulation attempts to simulate the firm's key features or processes.
A query using Purchase Orders and Cash Disbursements could report accounts payable by showing records where the foreign key was NULL (blank).
The linking table between Purchase Orders and Products would likely indicate the quantity of each product ordered and the quantity of each product received.
Which of the following is not an approach used for the online analytical processing (OLAP).
The critical path in a PERT chart represents:
The Object Management Group maintains the standard for Unified Modeling Language (UML) Class diagrams.
Which of the following statements about foreign keys is not true?
Obligatory business rules state what should not occur.
The internal control provisions of SOX apply to which companies in the United States?
In Microsoft Access, we use "Tables" for:
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