IV. Information Technology Flashcards
Which of the following components of a database is responsible for maintaining the referential integrity of the data in the system?
Database management system (DBMS)
Data query language (DQL).
Data manipulation language (DML).
Data definition language (DDL).
Database management system (DBMS)
The database management system (DBMS) controls the storage and retrieval of the information maintained in a database and is responsible for maintaining the referential integrity of the data.
An accountant at Henry Higgins Language Lessons must sort the master file before processing recent transactions to update the master file. Henry Higgins uses ______ file storage.
Sequential
RAID
Optical disk
Data mart
Sequential
This is an example of sequential file storage.
Which of the following is an advantage of using a value-added network for EDI transactions?
Ability to deal with differing data protocols.
Decrease in cost of EDI.
Increase in data redundancy.
Direct communication between trading partners.
Ability to deal with differing data protocols.
value-added network is a privately owned network that routes EDI transactions and alleviates problems related to differences between various organizations’ hardware and software.
Roger buys seashells from Sally’s SeaShore Sales. A more secure way for Roger to access Sally’s website is by
XBRL.
An intranet.
The Internet.
An extranet.
An extranet.
This is the most secure access means of the available choices.
In a daily computer run to update checking account balances and print out basic details on any customer’s account that was overdrawn, the overdrawn account of the computer programmer was never printed. Which of the following control procedures would have been most effective in detecting this fraud?
Use of the test-data approach by the author in testing the client’s program and verification of the subsidiary file.
Use of a running control total for the master file of checking account balances and comparison with the printout.
A program check for valid customer code.
Periodic recompiling of programs from documented source files, and comparison with programs currently in use.
Periodic recompiling of programs from documented source files, and comparison with programs currently in use.
periodic recompiling of the program from the original source files and comparison with the program currently in use would allow the auditor to detect the modification in the program that has permitted the fraud to occur.
Which of the following areas of responsibility are normally assigned to a systems programmer in a computer system environment?
Systems analysis and applications programming.
Data communication hardware and software.
Operating systems and compilers.
Computer operations.
Operating systems and compilers.
This answer is correct because systems programmers are given responsibility for maintaining system software, including operating systems and compilers.
Which of the following can be used to authenticate messages transmitted in a networked environment?
.Public/private key encryption.
.Digital signature.
.One-time password.
.Mathematical message digest.
.Digital signature.
A digital signature uses public/private key encryption technology to provide a means of authenticating messages delivered in a networked environment.
This system is most likely to include external data?
.Operational system.
.MIS.
.DSS.
.ESS.
.ESS.
ESS are most likely to include external data.
The call center manager of Wholly Parts Chicken Supply manages all unit resources using an MS Access database that only she has access to. She is not trained in accounting or systems development. The most important concern with this situation is
.For internal control reasons, MS Access should not be available to employees.
.The database likely has never been tested or validated.
.The database may be incompatible with some operating systems.
.Logical access controls may be insufficient.
.The database likely has never been tested or validated.
This is an important problem with end user–developed applications and spreadsheets.
At this stage, we purchase hardware:
.Planning and feasibility.
.Analysis.
.Design and development.
.Implementation.
.Design and development.
Technical architecture specification and a systems model occur at the design stage. During development, programmers use the design specifications to develop the program and data files.
Which of the following statements about business analytics is true?
.Business analytics is the same as audit analytical procedures.
.Audit data analytics is restricted to internal auditor use.
.Business analytics is useful in preventing and detecting fraud.
.Business analytics primarily consists of giving users access to new data.
.Business analytics is useful in preventing and detecting fraud.
Fraud detection and prevention is an important accounting application of business analytics.
In applying COSO to cyber risks, managing cyber risks should begin with:
.Informing the board about cyber risks.
.Allocating resources to addressing cyberattacks.
.Identifying system value.
.Cyber risk assessment.
.Identifying system value.
Managing cyber risks begins with identifying system value and protecting systems according to their value.
Which of the following is least likely to be a source of big data?
Wearables
A thermostat
A single-page pdf document
A cow
A single-page pdf document
A single-page pdf document, by itself, is hardly a likely or viable source of big data.
Automating security systems changes:
.Human error.
.Biometrics.
.Oversight.
.Internal controls.
.Internal controls.
Control over access to systems is a part of accounting controls.
Which of the following is least likely to be considered an advantage of a value-added network (VAN)?
Reduce communication and data protocol problems.
Increased security.
Reduced cost.
Partners do not have to establish numerous point-to-point connections.
Reduced cost.
VAN are often costly.
