CPA Exam 3 Questions and Answers Graded A+

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several language interfaces exist in a database management system. these typically include a data-definition language (DDL), a data control language (DCL), a data-manipulation language (DML), and a da... tabase query language (DQL). what language interface would a database administrator use to establish the structure of database tables? a. DDL b. DCL c. DML d. DQL - ANSWER a. DDL structured query language (SQL) is best defined as a a. programming language in which UNIX is written b. report generator used to produce customized business reports c. programming language in which many business applications are written d. data manipulation language used in conjunction with a database management system (DBMS) - ANSWER d. data manipulation language used in conjunction with a database management system (DBMS) in an inventory system on a database, one stored recorded contains part number, part name, part color, and part weight. these individual items are called a. fields b. stored files c. bytes d. occurrences - ANSWER a. fields an inventory clerk, using a computer terminal, views the following on screen: part number, part description, quantity on hand, quantity on order, order quantity, and reorder point for a particular inventory item. collectively, these data make up a a. field b. file c. database d. record - ANSWER d. record the relationship between online, real-time database systems and batch processing systems is that a. a firm will have only one processing mode because a single computer cannot do both b. a firm will not use batch processing if it has a large computer c. a firm may use both processing modes concurrently d. a firm will always prefer an online, real-time processing system because batch processing is slow - ANSWER c. a firm may use both processing modes concurrently sequential access means that a. data must be stored on magnetic tape b. the address of the location of data is found through the use of either an algorithm or an index c. each record can be accessed in the same amount of time d. to read record 500, records 1 through 499 must be read first - ANSWER d. to read record 500, records 1 through 499 must be read first which of the following features is least likely to be found in a real-time application? a. user manuals b. preformatted screens c. automatic error correction d. turnaround documents - ANSWER d. turnaround documents data processing assigns a unique identification code or key to each data record. which one of the following statements about coding is false? a. a primary key is the main code used to store and locate records within a file b. records can be sorted, and temporary files created, using codes other than their primary keys c. secondary keys are used when the primary keys cannot be found d. secondary keys are used for alternative purposes, including inverted files, and a given data record may have more than one secondary key - ANSWER c. secondary keys are used when the primary keys cannot be found of the following, the greatest advantage of a database (server) architecture is that a. data redundancy can be reduced b. conversion to a database system is inexpensive and can be accomplished quickly c. multiple occurrences of data items are useful for consistency checking d. backup and recovery procedures are minimized - ANSWER a. data redundancy can be reduced one advantage of a database management system (DBMS) is a. each organizational unity takes responsibility and control for its own data b. the cost of the data processing department decreases as users are now responsible for establishing their own data handling techniques c. a decreased vulnerability as the database management system has numerous security controls to prevent disasters d. the independence of the data from the application programs, which allows the programs to be developed for the user's specific needs without concern for data capture problems - ANSWER d. the independence of the data from the application programs, which allows the programs to be developed for the user's specific needs without concern for data capture problems to trace data through several application programs, an auditor needs to know what programs use the data, which files contain the data, and which printed reports display the data. if data exist only in a database system, the auditor could probably find all this information in a a. data dictionary b. database schema c. data encryptor d. decision table - ANSWER a. data dictionary the limiting factor in the brand manager's use of a relational database system to answer their ad hoc questions will most likely be a. understanding what individual data records represent b. obtaining computer resources for complicated queries c. distinguishing primary and foreign keys in the data d. lack of management interest in using the results - ANSWER b. obtaining computer resources for complicated queries the organization's senior management was pleased that its brand managers were taking the initiative to use sales data creatively. the information systems director, however, was concerned that the brand managers might be creating standard queries that would provide erroneous results for decision making. the best approach for ensuring the correctness of the brand managers' queries is a. a source code review of the queries b. a code comparison audit c. a transaction retrieval and analysis d. an input-output analysis - ANSWER a. a source code review of the queries the brand managers tried to import the POS data into personal computer spreadsheets for analysis. their efforts were unsuccessful, most likely because of a. the complexity of the mainframe data structure and the large volume of data b. the difficulty of establishing access privileges for each subset of the mainframe data c. inconsistencies in the mainframe data due to lack of integrity constraints on the data files d. error-prone transmission links for downloading the data from the mainframe data files - ANSWER a. the complexity of the mainframe data structure and the large volume of data eventually, the brand managers chose a data analysis tool and report writer that permitted multidimensional views of the data. the tool could support different views, such as actual vs projected sales by region, actual vs projected sales by product, and projected sales by product and by region. in order to see the data in such views, the brand managers would need to specify a. a protocol for data transmission b. access privileges by user number c. integrity constraints for the data d. criteria for retrieving the data - ANSWER d. criteria for retrieving the data after abandoning spreadsheets as their analysis tool, the brand managers were successful in downloading limited subsets of the POS and using the data to populate relational database files on their personal computers. they could then access the data using a relational query language. one of the downloaded files contained actual sales by product by store, and another contained projected sales by product by store. in order to compare actual and projected sales by product by store, a query would have to include a. projecting the two tables on product and store identification codes b. projecting the two tables on product identification codes c. joining the two tables on product and store identification codes d. joining the two tables on product identification codes - ANSWER c. joining the two tables on product and store identification codes which of the following database models is considered to be the most versatile? a. the hierarchical model b. the tree model c. the network model d. the relational model - ANSWER d. the relational model a flat files structure is used in database management systems (DBMS) when a a. complex network structure is employed b. network-based structure is used and a complex database schema is developed c. simple network structure is employed d. relational database model is selected for use - ANSWER d. relational database model is selected for use users making queries in a relational database often need to combine several tables to get the information they want. one approach to combining tables is known as a. joining b. merging c. projecting d. pointing - ANSWER a. joining which of the following is not a characteristic of a graphical user interface termed a dashboard? a. it attempts to provide as much data as possible b. it organizes and presents information in a way that is easy to read c. it provides a decision maker a sense of the big picture d. it helps a user navigate and interpret data - ANSWER a. it attempts to provide as much data as possible If a payroll system continues to pay employees who have been terminated, control weaknesses most likely exist because a. procedures were not implemented to verify and control the receipt by the computer processing department of all transactions prior to processing b. there were inadequate manual controls maintained outside the computer system c. programmed controls such as limit checks should have been build into the system d. input file label checking routines build into the programs were ignored by the operator - ANSWER b. there were inadequate manual controls maintained outside the computer system in the organization of information systems function, the most important segregation of duties is a. not allowing the data librarian to assist in data processing operations b. assuring that those responsible for programming the system do not have access to data processing operations c. having a separate information officer at the top level of the organization outside of the accounting function d. using different programming personnel to maintain utility programs - ANSWER b. assuring that those responsible for programming the system do not have access to data processing operations one of the major problems in a computer system is that incompatible functions may be performed by the same individual. one compensating control is the use of a. echo checks b. a check digit system c. computer-generated hash totals d. a computer access log - ANSWER d. a computer access log which of the following represents an internal control weakness in a computer-based system? a. computer programmers write and revise programs designed by analysists b. the data control group is solely responsible for distributing reports and other output c. the computer librarian maintains custody and recordkeeping for computer application programs d. computer operators have access to operator instructions and the authority to change programs - ANSWER d. computer operators have access to operator instructions and the authority to change programs in planning the physical location of a computer facility, the primary consideration for selecting a site is that it should a. maximize the visibility of the computer b. minimize the distance that data control personnel must travel to deliver data and reports and be easily accessible by a majority of company personnel c. be in the basement or on the ground floor d. provide security - ANSWER d. provide security Data access security related to applications may be enforced through all of the following except a. user identification and authentication functions incorporated in the application b. utility software functions c. user identification and authentication functions in access control software d. security functions provided by a database management system - ANSWER b. utility software functions an auditor had just completed a physical security audit of a data center. because the center engages in top-secret defense contract work, the auditor has chosen to recommend biometric authentication for workers entering the building. the recommendation might include devices that verify all of the following except a. fingerprints b. retina patterns c. speech patterns d. password patterns - ANSWER d. password patterns which of the following computer hardware devices allows for an immediate update of merchandise inventory in a retail environment? a. inventory control terminal b. CD-RW c. digital storage device d. point-of-sale terminal - ANSWER d. point-of-sale terminal a highly confidential file needs to be properly deleted from a computer. the best way to accomplish this task is to use a(n) a. security card b. encryption routine c. disk utility d. multiplexor - ANSWER c. disk utility which of the following is considered to be a server in a local area network (LAN)? a. the cabling that physically interconnects the nodes of the LAN b. a device that stores program and data files for users of the LAN c. a device that connects the LAN to other networks d. a workstation that is dedicated to a single user on the LAN - ANSWER b. a device that stores program and data files for users of the LAN an equipment manufacturer maintains a secure website for access to its order-entry system for the convenience of its pre-approved customers worldwide so they may order parts. because of the cost and sensitive nature of certain electronic parts, the manufacturer maintains secure access to its order-entry system. the best technique for monitoring the security of access is a. integrated test facility for the order-entry system b. tracing of transactions through the order-entry system c. transaction selection of order-entry transactions d. logging of unsuccessful access attempts - ANSWER d. logging of unsuccessful access attempts the primary objective of security software is to a. control access to information system resources b. restrict access to prevent installation of unauthorized utility software c. detect the presence of viruses d. monitor the separation of duties within applications - ANSWER a. control access to information system resources assigning passwords to computer users is a control to prevent unauthorized access. because a password does not conclusively identify a specific individual, it must be safeguarded from theft. a method used to protect passwords is to a. require that they be displayed on computer screens but not printed on hard copy output b. set maximum character lengths c. require passwords to be changed periodically d. eliminate all records of old passwords - ANSWER c. require passwords to be changed periodically the duties properly assigned to an information security officer include all of the following except a. developing an information security policy for the organization b. maintaining and updating the list of user passwords c. commenting on security controls in new applications d. monitoring and investigating unsuccessful access attempts - ANSWER b. maintaining and updating the list of user passwords the encryption technique that requires two keys, a public key that is available to anyone for encrypting messages and a private key that is known only to the recipient for decrypting messages, is a. Rivest, Shamir, and Adelman (RSA) b. advanced encryption standard (AES) c. modulator-demodulator d. a cypher lock - ANSWER a. Rivest, Shamir, and Adelman (RSA) which of the following could the auditor examine only in online systems? a. results of test decks b. resolution of errors c. levels of terminal access d. tests of transactions - ANSWER c. levels of terminal access an insurance firm uses a wide area network (WAN) to allow agents away from the home office to obtain current rates and client information and to submit approved claims using notebook computers and dial-in modems. in this situation, which of the following methods will provide the best data security? a. dedicated phone lines b. call-back features c. frequent changes of user IDs and passwords d. end-to-end data encryption - ANSWER d. end-to-end data encryption advantages of using fiber optic cable are that I. the signal is attenuated II. data are transmitted rapidly III. it is small and flexible IV. it is unaffected by electrical interference [Show More]

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