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4. Which of the following is not an ability of client/server computing?a)Alter data stored elsewhere on the networkb)Process a transaction that may affect data stored on both client andserver computersc)Query or manipulate the warehoused data on the serverd)Increased networking capabilities between different file formats onmultiple systems5.Software that enables businesses and government agencies to transmit andmanipulate financial data on an organization-wide basis best describes:a.Communication softwareb.CAD softwarec.Enterprise resource planning (ERP) softwared.Programming software9. The textbook identified seven reasons why documentation of an AIS is important. Forwhich of the following reasons would the user guides, procedure manuals andoperating instructions be most important?a) Depicting how the system worksb) Training usersc) Designing new systemsd) Standardizing communications with others16. According to the textbook, which of these statements is most accurate?a)Most computer abuse is performed as retaliation against employersb)Very little computer crime is committed for personal gainc)Some computer abuse is performed simply to meet a challenged)We catch most computer abusers with good accounting controls18.One of the major crimes identified by the Computer Fraud and Abuse Act of 1986is intent to illegally obtain information or tangible property through the use ofcomputers. Which of the following methods might accomplish this type of crime ifthe perpetrator can change data before, during, or after they are entered into acomputer system?a)Salami techniqueb)Data diddlingc)Shoulder surfingd)Trojan horse program27.Which of the following is not a general objective in the design of an informationsystem?a)A system should provide information which is timely and relevant fordecision making by management and operating personnelb)The output of a system should be highly accuratec)A system should have sufficient capacity to accommodate levels ofnormal activity; any additional capacity proves too costly in the long rund)A system should be as simple as permitted so that its structure andoperation can be easily understood and its procedures easilyaccomplishede)A system should be flexible to accommodate changes of a reasonablemagnitude when required28. A computerized AIS is harder to audit than a manual system for all of the followingreasons except:a)The file information is not human readableb)The volume of transaction records and master file records is usually muchlarger in computerized systems than in manual systemsc)An audit trail does not exist in a computerized AISd)Computerized systems often use remote real-time data processing, thuscomplicating the tracing of transaction records totheir sources29. Which of the following is not one of the groups of SOX compliance requirements?a)requirements to use an IT auditor to evaluate controlsa)regulations governing executive reporting and conductb)rules about financial statement reportingc)audit committee/corporate governance requirements30. Three common techniques auditors use to test computer programs are:a)Test data, integrated test facilities, and parallel simulationd)Test data, edit checks, and integrated test facilitiese)Test data, program change control, and parallel simulationf)Program change control, edit checks, and parallel simulation31.a)b)c)d)The term data encryption refers to:Storing data in safe places called âcryptsâTransforming data into secret codesScrambling data in random ways that cannot be unscramblednone of these32. The term key in the context of data encryption refers to:g)A physical key similar to a house keyh)A logical key similar to the primary key of a data filei)A mathematical function used for encryption purposesj)A computer function key that can be found on keyboards33.All of the following are benefits of XBRL except:a)Companies can file financial information in one format, avoiding the errorsthat may come from reentering data multiple timesb)The SEC accepts XBRL-format for electronic filing of financial statementreportsc)XBRL permits the automatic and reliable exchange of financialinformation across all software formats and technologies, including theInternetd)all of the above are benefits of XBRLe)none of the above are benefits of XBRL37.Which one of these is not a good guideline to follow when creating tables in arelationaldatabase?a)Design first, create tables laterb)Name tables systematically, using conventional âtblâ prefixesc)Use mnemonic names for data fieldsd)Assign at least 50 characters to each text fielde)Use consistent data types for primary and foreign key fields
