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web.groovymark@gmail.com
- December 12, 2024
Question 21
Which description is associated with a data dictionary?
A) A record of all transactions for the audit trail
B) A collection of customer details
C) A description of every data element in the database
D) A list of vendors and their addresses
Answer: C) A description of every data element in the database
Explanation: A data dictionary describes each data element stored in a database and its characteristics.
Question 22
What type of file allows records to be accessed via an index?
A) Archive file
B) Sequential file
C) Indexed file
D) Transaction file
Answer: C) Indexed file
Explanation: Indexed files allow for fast access to records using an index rather than reading through all records sequentially.
Question 23
Which anomaly is caused by data redundancy in an unnormalized table?
A) Update anomaly
B) Sequence anomaly
C) Transaction anomaly
D) Trial balance anomaly
Answer: A) Update anomaly
Explanation: Update anomalies occur when changes to redundant data in an unnormalized table are not consistently applied across all records.
Question 24
What is an insertion anomaly?
A) An error in payroll records
B) The unintentional insertion of incorrect data into a table
C) An incorrect balance in the general ledger
D) A discrepancy in inventory counts
Answer: B) The unintentional insertion of incorrect data into a table
Explanation: Insertion anomalies occur when incorrect or incomplete data is unintentionally inserted into a database.
Question 25
What system is more than an elaborate transaction processing system and also functions as a decision support tool?
A) General ledger system
B) Payroll system
C) Enterprise resource planning (ERP) system
D) Accounts payable system
Answer: C) Enterprise resource planning (ERP) system
Explanation: ERP systems combine transactional processing with decision support, helping businesses manage multiple processes.
Question 26
What is a characteristic of an enterprise resource planning (ERP) system’s core applications?
A) They support payroll processing
B) They facilitate internal communications across departments
C) They allow unauthorized access to customer data
D) They generate vendor reports automatically
Answer: B) They facilitate internal communications across departments
Explanation: ERP core applications allow for communication and data sharing across various business departments.
Question 27
What does the TRUSTe seal indicate about an organization’s online practices?
A) The organization is certified to handle online payments
B) The organization agrees to TRUSTe privacy policies and responds to customer complaints
C) The organization ensures transaction security only
D) The organization is exempt from privacy audits
Answer: B) The organization agrees to TRUSTe privacy policies and responds to customer complaints
Explanation: TRUSTe-certified organizations follow specific privacy policies and address customer complaints regarding data privacy.
Question 28
What type of seal does Verisign, Inc. provide for online security?
A) Payment processing certification
B) ICSA security certification
C) TRUSTe privacy seal
D) Security assurance for transmitted data
Answer: D) Security assurance for transmitted data
Explanation: Verisign provides security assurance for the secure transmission of data online, particularly for websites.
Question 29
Which organization promotes ethical business practices through self-regulation and provides an online certification?
A) TRUSTe
B) Better Business Bureau (BBB)
C) ICSA
D) Verisign
Answer: B) Better Business Bureau (BBB)
Explanation: The Better Business Bureau (BBB) promotes ethical business practices and provides an online certification for businesses that comply with its standards.
Question 30
What control environment change affects procurement and cash disbursements by electronic commerce?
A) Transactions are no longer subject to audits
B) Transactions are performed automatically in real time
C) Employees are required to sign off on every transaction
D) Only vendors control transaction records
Answer: B) Transactions are performed automatically in real time
Explanation: The electronic commerce environment allows transactions to be conducted automatically and in real time, changing the control dynamics for procurement and disbursements.
Question 31
Why is effective communication between systems lacking in traditional, non-ERP models?
A) There is no need for systems integration
B) Systems are not designed to communicate with each other
C) Systems rely on manual processes
D) Systems are not connected to external vendors
Answer: B) Systems are not designed to communicate with each other
Explanation: In traditional, non-ERP models, systems are often designed independently, leading to fragmented communication between them.
Question 32
What kind of anomalies do improperly normalized tables create?
A) Database corruption
B) Sequence errors
C) Data redundancies
D) Reconciliation errors
Answer: C) Data redundancies
Explanation: Improperly normalized tables result in data redundancies, which can cause anomalies such as insertion, update, and deletion issues.
Question 33
Which access point is most commonly used to commit computer fraud?
A) Network server
B) Data collection point
C) Operating system
D) Database
Answer: B) Data collection point
Explanation: Fraud often occurs at the data collection point where data entry errors or unauthorized data modifications can be made.
Question 34
Which test verifies that credit checks and accounts payable three-way matches are performed by an application?
A) Completeness test
B) Accuracy test
C) Validity test
D) Redundancy test
Answer: C) Validity test
Explanation: Validity tests ensure that applications conform to set tolerances, such as performing credit checks and three-way matches for accounts payable.
Question 35
What is the function of a completeness test?
A) To check for redundant data
B) To ensure that all required data is present
C) To verify access credentials
D) To test the accuracy of payroll data
Answer: B) To ensure that all required data is present
Explanation: Completeness tests ensure that there are no missing data fields or records in a given process or batch.
Question 36
Which outcome can occur if systems development is not separated from the database administrator (DBA)?
A) More accurate reporting
B) Increased system efficiency
C) Deficient database access controls
D) Fewer compliance requirements
Answer: C) Deficient database access controls
Explanation: Failing to separate systems development from the database administrator can lead to weak access controls and potential security risks.
Question 37
What is the purpose of audit trail tests?
A) To test employee records
B) To ensure applications create an adequate audit trail
C) To update transaction files
D) To generate payroll reports
Answer: B) To ensure applications create an adequate audit trail
Explanation: Audit trail tests check that all transactions are properly recorded and traceable through the system.
Question 38
What does the black box approach in auditing involve?
A) Testing the internal logic of an application
B) Analyzing flowcharts and interviewing personnel without accessing internal application details
C) Creating test files for audit verification
D) Generating reports from transaction logs
Answer: B) Analyzing flowcharts and interviewing personnel without accessing internal application details
Explanation: The black box approach in auditing allows auditors to evaluate an application’s functionality without needing to understand its internal code.
Question 39
Why might an organization choose to implement preventive controls over detective controls?
A) Preventive controls are cheaper to maintain
B) Preventive controls reduce the likelihood of undesirable events
C) Detective controls offer limited protection
D) Preventive controls are easier to implement
Answer: B) Preventive controls reduce the likelihood of undesirable events
Explanation: Preventive controls are designed to stop undesirable events from occurring, making them more effective than detective controls.
Question 40
What is a characteristic of a group code?
A) It represents complex items involving multiple fields of related data
B) It is used to sequence transactions in a ledger
C) It tracks physical assets in a system
D) It is a code used only for customer identification
Answer: A) It represents complex items involving multiple fields of related data
Explanation: Group codes consist of multiple zones or fields, each representing different attributes of a complex item or event.
