Test: AIS | Quizlet

4/1/14 11:28 PM

NAME: ________________________

AIS

5 Written Questions
1. B. Machinery

2. b. A statement that the organizations internal auditors

3. False (External User)

4. d. database authority table

5. b Worm

5 Matching Questions
1.

All of the following are designed to

control exposures from subversive

c. field interrogation

C. IT auditing is independent of the

threats except.

general financial audit

a. firewalls
b. onetime passwords
c. field interrogation

True

B. Unauthorized Access

(False) Internal Control Tests

d. data encryption
2.

Adequate backups will protect

against all of the following except
A. natural disasters such as fires
B. Unauthorized Access
C. Data Corruption caused by the
program errors
D. System Crashes

3.

Tests of controls determine

whether the database contents fairly
reflect the organizations transactions

4.

Which Statement is not true

a. Auditors must maintain independence
B. IT Auditors attest to the integrity of
the computer system

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Test: AIS | Quizlet

4/1/14 11:28 PM

C. IT auditing is independent of the

general financial audit
D. IT auditing can be performed by both
external and internal auditors
5.

Cloud Computing allows for the

storage of data and software safely off
premise via a vendor

5 Multiple Choice Questions

1. True
a. The Database approach to data management is sometimes called the flat file approach
b. IT auditing is a small part of the most external and internal audits
c. The Database Management system is a set of programs that control access to the database
d. Firewalls are special materials used to insulate computer facilities
2. False (primary)
a. IT auditing is a small part of the most external and internal audits
b. The Database administrator authorizes access to the database
c. A Secondary Key is a unique attribute that can identify each record in a database table
d. Primary recipients of financial statement information are internal management

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3. a. by direct query
a. Which is not a bio metric device
a. a password
b. retina prints
c. voice prints
d. signature
b. The Database administrator authorizes access to the database
c. Users access the database
a. by direct query
b. by developing operating software
c. by constantly interacting which systems programmers
d. all of the above
d. Which Statement is false
a. the DBMS is special software that is programmed to know which data elements each user
is authorized to access
b. user programs send requests for data to the DBMS
c. During processing the DBMS periodically makes backup copies of the physical database
d. The DBMS does not control access to the database
4. True
a. Firewalls are special materials used to insulate computer facilities
b. The Database approach to data management is sometimes called the flat file approach
c. IT auditing is a small part of the most external and internal audits
d. The Database administrator authorizes access to the database

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Test: AIS | Quizlet

4/1/14 11:28 PM

5. b. the balance of each account in the chart of accounts

a. What type of data is found in the general ledger master file
a. a chronological record of all transactions
b. the balance of each account in the chart of accounts
c. budget records for each account in hte chart of accounts
d, subsidiary details supporting a control account
b. Which statement is not correct? the general ledger master file
a. is based on the firms chars of account
b. contains a record for control accounts
c. is an output of the financial reporting system
d. supplies information for management decsion making
c. which report is not output of financial reporting system
a. variance analysis report
b. statement of cash flows
c. tax returns
d. comparative balance sheet
d. What Accounts Appears on the post closing Trial balance
A. Income Summary
B. Machinery
C. Rent Expense
D. Interest income

5 True/False Questions
1. Scavenging involves searching through the trash of the computer center for discarded output
False (General Controls)
True

False

2. All the following are elements of the DBMS which facilitate users
a. query language
b. data access language
c. data manipulation language
d. data definition language b. data access language
True

False

3. Input, processing and output controls are the three broad categories of general controls
False (General Controls)
True

False

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4. To preserve audit trails in a computerized environment, transaction logs are permanent

records of transactions True
True

False

5. which report is not output of financial reporting system

a. variance analysis report
b. statement of cash flows
c. tax returns
d. comparative balance sheet a. variance analysis report
True

False

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