AT - Test Bank - CIS Part 1 PDF

Preview

Summary

Mindanao State University College of Business Administration and Accountancy DEPARTMENT OF ACCOUNTANCY Marawi CityAUDITING IN A CIS ENVIRONMENTAccounting 153MULTIPLE CHOICE. Read carefully the questions below and choose the best statement among the choices. Write the letter corresponding to your ans...

Description

Mindanao State University College of Business Administration and Accountancy DEPARTMENT OF ACCOUNTANCY Marawi City

AUDITING IN A CIS ENVIRONMENT Accounting 153 MULTIPLE CHOICE. Read carefully the questions below and choose the best statement among the choices. Write the letter corresponding to your answer on the sheet provided along with this questionnaire. Erasures are strictly not allowed. 1. Which statement is correct regarding personal computer systems? a. Personal computers or PCs are economical yet powerful self-contained general purpose computers consisting typically of a central processing unit (CPU), memory, monitor, disk drives, printer cables and modems. b. Programs and data are stored only on non-removable storage media. c. Personal computers cannot be used to process accounting transactions and produce reports that are essential to the preparation of financial statements. d. Generally, CIS environments in which personal computers are used are the same with other CIS environments. 2. Which computer application is most frequently used to analyze numbers and financial information? a. Computer graphics programs. b. WAN applications. c. Spreadsheets. d. Word processing programs. 3. Analysis of data in a database using tools which look for trends or anomalies without knowledge in advance of the meaning of the data is referred to as: a. Artificial intelligence. b. Data mining. c. Virtual reality. d. Transitory analysis. 4. Which of the following lists comprises of the components of the data processing cycle? a. Batching, processing, output. b. Collection, refinement, processing, maintenance, output. c. Input, classifying, batching, verification, transmission. d. Collection, refinement, storing, output. 5. Two of the most common advanced processing procedures are multi-processing and multi-programming. Which one of the following statements about these processing procedures is false? a. Multi-programming allows multiple programs to be executed at exactly the same time. b. Multi-programming switches back and forth between programs during processing. c. Multi-processing allows the sharing of a central memory during processing. d. Multi-processing allows multiple programs to be executed at exactly the same time. 6. The most common type of primary storage in a computer is referred to as: a. CMAN. b. RAM. c. ROM. d. Flash memory. 7. Which of the following is not a basis of classifying an on-line computer system? a. How information is processed. b. How information is entered into the system. c. When the results are available to the user. d. The type of information to be processed. 8. Which statement is incorrect regarding personal computer configurations? a. The stand-alone workstation can be operated by a single user or a number of users at different times accessing the same or different programs. b. A stand-alone workstation may be referred to as a distributed system. c. A local area network is an arrangement where two or more personal computers are linked together through the use of special software and communication lines.

Prepared by: Mohammad Muariff S. Balang, CPA, Second Semester, AY 2012-2013

Page | 1

d. Personal computers can be linked to servers and used as part of such systems, for example, as an intelligent on-line workstation or as part of a distributed accounting system. 9. Computer systems that enable users to access data and programs directly through workstations are referred to as: a. On-line computer systems. b. Personal computer systems c. Database management systems (DBMS). d. Database systems. 10. On-line systems allow users to initiate various functions directly. Such functions include: A. Entering transactions. C. Requesting reports. B. Making inquiries. D. Updating master files. a. b. c. d.

A, B, C and D. A, B and C. A and B. A and D.

11. Many different types of workstations may be used in on-line computer systems. The functions performed by these workstations least likely depend on their: a. Logic. b. Transmission. c. Storage. d. Cost. 12. Which statement is incorrect regarding workstations? a. Workstations may be located either locally or at remote sites. b. Local workstations are connected directly to the computer through cables. c. Remote workstations require the use of telecommunications to link them to the computer. d. Workstations cannot be used by many users, for different purposes, in different locations all at the same time. 13. It is a communication system that enables computer users to share computer equipment, application software, data and voice and video transmissions. a. Network. b. File server. c. Host. d. Client. 14. A type of network that multiple buildings are close enough to create a campus, but the space between the buildings is not under the control of the company is: a. Local Area Network (LAN). b. Metropolitan Area Network (MAN). c. Wide Area Network (WAN). d. World Wide Web (WWW). 15. Which of the following is least likely a characteristic of Wide Area Network (WAN)? a. Created to connect two or more geographically separated LANs. b. Typically involves one or more long-distance providers, such as a telephone company to provide the connections. c. WAN connections tend to be faster than LAN. d. Usually more expensive than LAN. 16. Types of workstations include general purpose terminals and special purpose terminals. Special purpose terminals include: a. Basic keyboard and monitor. b. Point of sale devices. c. Intelligent terminal. d. Personal computers. 17. Gateway is: a. A hardware and software solution that enables communications between two dissimilar networking systems or protocols. b. A device that forwards frames based on destination addresses. c. A device that connects and passes packets between two network segments that

Prepared by: Mohammad Muariff S. Balang, CPA, Second Semester, AY 2012-2013

Page | 2

use the same communication protocol. d. A device that regenerates and retransmits the signal on a network. 18. Special purpose terminal used to initiate, validate, record, transmit and complete various banking transactions a. Automated teller machines. b. Intelligent terminal. c. Point of sale devices. d. Personal computers. 19. A device that works to control the flow of data between two or more network segments: a. Bridge. b. Router. c. Repeater. d. Switch. 20. The undesirable characteristics of on-line computer systems least likely include: a. Data are usually subjected to immediate validation checks. b. Unlimited access of users to all of the functions in a particular application. c. Possible lack of visible transaction trail. d. Potential programmer access to the system. 21. A collection of data that is shared and used by a number of different users for different purposes. a. Database. b. Information file. c. Master file. d. Transaction file. 22. Which of the following is least likely a characteristic of a database system? a. Individual applications share the data in the database for different purposes. b. Separate data files are maintained for each application and similar data used by several applications may be repeated on several different files. c. A software facility is required to keep track of the location of the data in the database. d. Coordination is usually performed by a group of individuals whose responsibility is typically referred to as "database administration." 23. Database administration tasks typically include: A. Defining the database structure. B. Maintaining data integrity, security and completeness. C. Coordinating computer operations related to the database. D. Monitoring system performance. E. Providing administrative support. a. b. c. d.

All of the above. All except A. B and E only. B, C and E only.

24. Computer manufacturers are now installing software programs permanently inside the computer as part of its main memory to provide protection from erasure or loss if there is interrupted electrical power. This concept is known as: a. File integrity. b. Random access memory (RAM). c. Software control. d. Firmware. 25. Which of the following is a network node that is used to improve network traffic and to set up as a boundary that prevents traffic from one segment to cross over to another? a. Router. b. Gateway. c. Firewall. d. Heuristic. 26. Which of the following is not a characteristic of a batch processed computer system? a. The collection of like transactions which are sorted and processed sequentially against a master file.

Prepared by: Mohammad Muariff S. Balang, CPA, Second Semester, AY 2012-2013

Page | 3

b. Keypunching of transactions, followed by machine processing. c. The production of numerous printouts. d. The posting of a transaction, as it occurs, to several files, without immediate printouts. 27. The computer process whereby data processing is performed concurrently with a particular activity and the results are available soon enough to influence the course of action being taken or the decision being made is called: a. Random access sampling. b. Integrated data processing. c. On-line, real-time system. d. Batch processing system. 28. Which of the following is a software component of a computer system? a. The operating system. b. The storage unit. c. The display monitor. d. The optical scanner. 29. Which of the following would be least likely to be considered a desirable attribute of a database management system? a. Data redundancy. b. Quick response to users' request for information. c. Control of users' identification numbers and passwords. d. Logging of terminal activity. 30. Which of the following is not a distinctive characteristic of an advanced IT system? a. Data communication. b. Integrated database. c. Batch processing of transactions. d. Distributive data processing. 31. A personal computer can be used in various configurations, including: a. A stand-alone workstation operated by a single user or a number of users at different times. b. A workstation which is part of a local area network of personal computers. c. A workstation connected to a server. d. All of the above. 32. A system in which the end user is responsible for the development and execution of the computer application that he or she uses is referred to as: a. Laptop computing. b. End-user computing. c. Distributed computing. d. Decentralized computing. 33. In a client/server environment, the "client" is most likely to be the: a. Supplier of the computer system. b. Computers of various users. c. Computer that contains the networks software and provides services to a server. d. Database administrator. 34. A data warehouse is an example of: a. On-line analytical processing. b. On-line transaction processing. c. Essential information batch processing. d. Decentralized processing. 35. What type of computer-based system is characterized by data that are assembled from more than one location and records that are updated immediately? a. Microcomputer system. b. Minicomputer system. c. Batch processing system. d. Online real-time system. 36. Which of the following is the least likely characteristic of personal computers? a. They are small enough to be transportable. b. They are relatively expensive.

Prepared by: Mohammad Muariff S. Balang, CPA, Second Semester, AY 2012-2013

Page | 4

c. They can be placed in operation quickly. d. The operating system software is less comprehensive than that found in larger computer environments. 37. In a computerized system, procedure or problem-oriented language is converted to machine language through a(an): a. Interpreter. b. Verifier. c. Compiler. d. Converter. 38. End-user computing is most likely to occur on which of the following types of computers? a. Mainframe. b. Macro-computers. c. Personal computers. d. Personal reference assistants. 39. What is the computer process called when data processing is performed concurrently with a particular activity and the results are available soon enough to influence the particular course of action being taken or the decision being made? a. Batch processing. b. Real time processing. c. Integrated data processing. d. Random access processing. 40. The most common output device is: a. A mouse. b. A printer. c. An expert system. d. A keyboard. 41. Errors in data processed in a batch computer system may not be detected immediately because: a. Transaction trails in a batch system are available only for a limited period of time. b. There are time delays in processing transactions in a batch system. c. Errors in some transactions cause rejection of other transactions in the batch. d. Random errors are more likely in a batch system than in an on-line system. 42. Which of the following statements is false? In data processing: a. Data refers to facts which have been organized in a meaningful manner. b. The sources of data are within the firm and outside the firm. c. Data processing refers to the operations needed to collect and transform data into useful information. d. Mechanical data processing is a system in which the operations are performed with the assistance of major mechanical devices. 43. A partial set of standard characteristics of a real-time system is: a. Batched input, on-line files and an extensive communication network. b. Reliance upon sequential files, prompt input from users and interactive programs. c. On-line files, prompt input from users and an extensive communication network. d. The use of high level language and the major need being for historical reports. 44. All activity related to a particular application in a manual system is recorded in a journal. The name of the corresponding item in a computerized system is a: a. Master file. b. Year to date file. c. Transaction file. d. Current balance file. 45. Computer memory which is used to store programs that must be accessed immediately by the central processing unit is: a. Primary storage. b. Secondary storage. c. Tertiary storage. d. Tape storage. 46. The part of the computer that does most of the data processing is referred to as the: a. Analyter.

Prepared by: Mohammad Muariff S. Balang, CPA, Second Semester, AY 2012-2013

Page | 5...