Final: Internal Control and Data
Claudine Perez
ACC 340 Final Examination
1. The essential steps in performing a systems study are (in order of occurrence):
a) Analysis, design, implementation and initial operation, follow‑up
b) Design, planning, follow‑up, analysis, and implementation
c) Planning, system specification, analysis, production, implementation
d) Planning, analysis, design, implementation, and follow‑up
2. Which of the following is intended to solve the problem that financial data used in one application is not easily transferable to other applications? a) XMP b) ERP c) XBRL d) XMLP
3. Information systems auditors are:
a) Auditors who are concerned with analyzing risks associated with computerized information systems
b) Individuals who often work closely with financial auditors
c) Auditors who have a lot of technical expertise related to information technology
d) all of the above
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
6. All of the following are programming languages except:
a. Java
b. HTML
c. C++
d. COBOL
e. ERP
7. Data flow diagrams:
a) Accomplish the same purpose as system flowcharts
b) Are different from system flowcharts since they focus on a logical view of the information system
c) Are useless for planning a new system
d) Are never used in analyzing an existing system
8. All of the following are controls for end-user computing except:
ACC 340 Final Examination
1. The essential steps in performing a systems study are (in order of occurrence):
a) Analysis, design, implementation and initial operation, follow‑up
b) Design, planning, follow‑up, analysis, and implementation
c) Planning, system specification, analysis, production, implementation
d) Planning, analysis, design, implementation, and follow‑up
2. Which of the following is intended to solve the problem that financial data used in one application is not easily transferable to other applications? a) XMP b) ERP c) XBRL d) XMLP
3. Information systems auditors are:
a) Auditors who are concerned with analyzing risks associated with computerized information systems
b) Individuals who often work closely with financial auditors
c) Auditors who have a lot of technical expertise related to information technology
d) all of the above
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
6. All of the following are programming languages except:
a. Java
b. HTML
c. C++
d. COBOL
e. ERP
7. Data flow diagrams:
a) Accomplish the same purpose as system flowcharts
b) Are different from system flowcharts since they focus on a logical view of the information system
c) Are useless for planning a new system
d) Are never used in analyzing an existing system
8. All of the following are controls for end-user computing except: