Acc 564 final exam part 1 new spring 2016

ACC 564 Final Exam Part 1
NEW Spring 2016
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ACC 564 Final Exam Part 1 NEW Spring 2016
Question 1 .4 out of 4 points
An accounting information system (AIS) processes ________ to provide users with ________.
Paid time-off policies, job descriptions, and procedures manuals are examples of information needed to support key
decisions in what business process?
Which of the following is a primary activity in the value chain?
A change in the AIS that makes information more easily accessible and widely available within an organization is most
likely to first influence the
A frantic Stro Frinzel called the home office from Des Moines. "You have got to help me. I am about to close a great sale,
but I have to be able to guarantee delivery by the fourteenth. I can't get through to the company Web site to verify
delivery!" "Thank you for calling. Your call is very important to us. However, all of our lines are currently in use. Please
try again later." Which of the following characteristics of useful information is absent in the situation described above?
The coding technique most likely used for sales orders is called a
The quality assurance department at a large manufacturing business enters data into the AIS that is used to produce a
weekly report that summarizes the proportion of defective units in each product line. This is an example of

A specialized journal
Data must be collected about three facets of each business activity. What are they?
A specialized journal would be most likely to be used to enter
The Union Soup Kitchen is a non-profit organization that collects, stores, prepares and provides food to the homeless in
Erie, Pennsylvania. Donations of food are recorded in a database and a receipt is provided to the donor. When food is used,
the database is updated so that it always reflects the amounts and types of food that are available. In a data flow diagram,
which type of symbol would be used to represent the flow of data from the donor into the system?
A flowchart that depicts the relationships among the input, processing, and output of an AIS is
In a data flow diagram of the customer payment process, "Customer payment" will appear above or in
In general, a data destination will be shown by
In preparing a DFD, when data are transformed through a process, the symbol used should be
When the human resources manager wants to gather data about vacation and personal day usage by employees and by
departments, the manager would use which language?
The potential inconsistency that could occur when there are multiple occurrences of a specific data item in a database is
called the

The schema that provides an organization-wide view of the entire database is known as the
The database requirement that foreign keys must be null or have a value corresponding to the value of a primary key in
another table is formally called the
In a relational database, requiring that every record in a table have a unique identifier is called the
Which of the following is an opportunity that could contribute to employee fraud?
Which of the following is the greatest risk to information systems and causes the greatest dollar losses?
One fraudulent scheme covers up a theft by creating cash through the transfer of money between banks. This is known as
Most frauds are detected by
The most efficient way to conceal asset misappropriation is to
A fraud technique that slices off tiny amounts from many projects is called the ________ technique.
Computer fraud perpetrators that modify programs during systems development, allowing access into the system that
bypasses normal system controls are using

A fraud technique that allows a perpetrator to bypass normal system controls and enter a secured system is called
Computer fraud perpetrators who use telephone lines to commit fraud and other illegal acts are typically called
A ________ is similar to a ________, except that it is a program rather than a code segment hidden in a host program.
________ controls prevent, detect and correct transaction errors and fraud.
According to the ERM, these objectives help ensure the accuracy, completeness and reliability of internal and external
company reports.
Generally in a risk assessment process, the first step is to
The process that a business uses to safeguard assets, provide accurate and reliable information, and promote and improve
operational efficiency is known as
According to the ERM, these help the company address all applicable laws and regulations.
Which of the following is an example of a corrective control?
The process of turning off unnecessary features in the system is known as

The process that screens individual IP packets based solely on the contents of the source and/or destination fields in the
packet header is known as
According to the Trust Services Framework, the reliability principle of integrity is achieved when the system produces data
that
Compatibility tests utilize a(n) ________, which is a list of authorized users, programs, and data files the users are
authorized to access or manipulate.
Which of the following is not one of the three important factors determining the strength of any encryption system?
Which of the following descriptions is not associated with symmetric encryption?
An electronic document that certifies the identity of the owner of a particular public key.
Which of the following is not one of the 10 internationally recognized best practices for protecting the privacy of
customers' personal information?
These are used to create digital signatures.
This determines the correctness of the logical relationship between two data items.
This determines if characters are of the proper type.

Check digit verification is an example of a(n)
This batch processing data entry control sums a non-financial numeric field.
What is the most effective way to ensure information system availability?

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