Which of the following is not an ability of client

4. Which of the following is not an ability of client/server computing? a) Alter data stored elsewhere on the network b) Process a transaction that may affect data stored on both client and server computers c) Query or manipulate the warehoused data on the server d) Increased networking capabilities between different file formats on multiple systems 5. Software that enables businesses and government agencies to transmit and manipulate financial data on an organization-wide basis best describes: a. Communication software b. CAD software c. Enterprise resource planning (ERP) software d. Programming software 9. The textbook identified seven reasons why documentation of an AIS is important. For which of the following reasons would the user guides, procedure manuals and operating instructions be most important? a) Depicting how the system works b) Training users c) Designing new systems d) Standardizing communications with others 16. According to the textbook, which of these statements is most accurate? a) Most computer abuse is performed as retaliation against employers b) Very little computer crime is committed for personal gain c) Some computer abuse is performed simply to meet a challenge d) We catch most computer abusers with good accounting controls 18.One of the major crimes identified by the Computer Fraud and Abuse Act of 1986 is intent to illegally obtain information or tangible property through the use of computers. Which of the following methods might accomplish this type of crime if the perpetrator can change data before, during, or after they are entered into a computer system? a) Salami technique b) Data diddling c) Shoulder surfing d) Trojan horse program 27. Which of the following is not a general objective in the design of an information system? a) A system should provide information which is timely and relevant for decision making by management and operating personnel b) The output of a system should be highly accurate c) A system should have sufficient capacity to accommodate levels of normal activity; any additional capacity proves too costly in the long run d) A system should be as simple as permitted so that its structure and operation can be easily understood and its procedures easily accomplished e) A system should be flexible to accommodate changes of a reasonable magnitude when required 28. A computerized AIS is harder to audit than a manual system for all of the following reasons except: a) The file information is not human readable b) The volume of transaction records and master file records is usually much larger in computerized systems than in manual systems c) An audit trail does not exist in a computerized AIS d) Computerized systems often use remote real-time data processing, thus complicating the tracing of transaction records to their sources 29. Which of the following is not one of the groups of SOX compliance requirements? a) requirements to use an IT auditor to evaluate controls a) regulations governing executive reporting and conduct b) rules about financial statement reporting c) audit committee/corporate governance requirements 30. Three common techniques auditors use to test computer programs are: a) Test data, integrated test facilities, and parallel simulation d) Test data, edit checks, and integrated test facilities e) Test data, program change control, and parallel simulation f) Program change control, edit checks, and parallel simulation 31. a) b) c) d) The term data encryption refers to: Storing data in safe places called “crypts” Transforming data into secret codes Scrambling data in random ways that cannot be unscrambled none of these 32. The term key in the context of data encryption refers to: g) A physical key similar to a house key h) A logical key similar to the primary key of a data file i) A mathematical function used for encryption purposes j) A computer function key that can be found on keyboards 33. All of the following are benefits of XBRL except: a) Companies can file financial information in one format, avoiding the errors that may come from reentering data multiple times b) The SEC accepts XBRL-format for electronic filing of financial statement reports c) XBRL permits the automatic and reliable exchange of financial information across all software formats and technologies, including the Internet d) all of the above are benefits of XBRL e) none of the above are benefits of XBRL 37. Which one of these is not a good guideline to follow when creating tables in a relational database? a) Design first, create tables later b) Name tables systematically, using conventional “tbl” prefixes c) Use mnemonic names for data fields d) Assign at least 50 characters to each text field e) Use consistent data types for primary and foreign key fields

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