Professional Documents
Culture Documents
Final Quiz 1-AIS 2 Q
Final Quiz 1-AIS 2 Q
Professor:______________________________ Date:____________________
I – MATCHING TYPE:
Listed below are items that relate / refer to the descriptions presented. Match each terminology / concept
to the statements given. Write in CAPITAL LETTER the appropriate answer for each item:
A. Detailed System Design Report H. Parallel Operation Cutover
B. Program Flowchart I. Turnkey System
C. Systems Selection Report J. Control Risk
D. Systems Analysis Report K. Attestation Services
E. System Flowchart L. Operational Feasibility Study
F. Mutual Aid Pact M. Economic Feasibility Study
G. Cold Turkey Cutover N. Legal Feasibility Study
II – TRUE OR FALSE:
Evaluated the following sentences and write before the number whether it is True or False.
1. To fulfill the segregation of duties control objective, computer processing functions (like
authorization of credit and billing) are separated.
2. A qualified opinion on management’s assessment of internal controls over the financial reporting
system necessitates a qualified opinion on the financial statements.
3. A disaster recovery plan is a comprehensive statement of all actions to be taken after a disaster.
4. Use of the integrated test facility poses no threat to organizational data files.
5. A recovery module suspends all data processing while the system reconciles its journal files
against the database.
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6. Operating system controls are of interest to system professionals but should not concern
accountants and auditors.
7. Application controls apply to a wide range of exposures that threaten the integrity of all programs
processed within the computer environment.
8. Assurance services is an emerging field that goes beyond the auditor’s traditional attestation
function.
9. Substantive testing techniques provide information about the accuracy and completeness of an
application's processes.
10. In the object-oriented approach to systems design, an instance is a logical grouping of individual
objects which share the same attributes and operations.
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c. Procedure were not implemented to verify and control the receipt by the computer processing
department of all transactions prior to processing.
d. There were inadequate manual controls maintained outside the computer system.
6. Many customers, managers, employees and suppliers have blamed the computer for making errors. In
reality, computers make very few mechanical errors. Which of the following is the most likely source of
errors in a fully operational computer based system?
a. Systems analysis and programming
b. Operator error
c. Processing
d. Input
7. Which of the following assurances is not provided by an application control?
a. Review and approval procedures for new systems are set by policy and adhered to.
b. Authorized transactions are completely processed once and only once.
c. Transaction data are complete and accurate.
d. Processing results are received by the intended user. \
8. All administrative and professional staff in an entity’s legal department prepare documents on terminals
connected to a host LAN file server. Which of the following is the best control over unauthorized access to
sensitive documents in the system?
a. Required entry of passwords for access to the system.
b. Required entry of passwords for access to individual documents.
c. Physical security for all containing document files.
d. Periodic server backup and storage in a secure area.
9. Which of the following would represent an internal control weakness in a CIS environment?
a. The computer librarian maintains custody of computer application programs and files.
b. The data control group is solely responsible for distributing computer-generated reports.
c. Computer operators have access to operator instructions and have the authority to modify application
programs.
d. Computer programmers write and modify programs designed by system analysts.
10. Which step is not used to evaluate a systems proposal? An analysis of the project’s
a. feasibility factors
b. ability to eliminate nonessential activities and costs
c. ability to provide a competitive advantage to the firm
d. use of Computer Aided Software Engineering (CASE) tools in developing the system
proposal
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