The advantages of PDF files are: A. that they can be securely locked so that the figures cannot be changed. B. that they can be easily manipulated and changed by users. C. the software to produce them is very cheap. D. none of the options are correct. 2. What is information overload?
Which of the following is a risk to the financial statement of a company when it places a purchase order with a supplier?
The advantages of PDF files are:
A. that they can be securely locked so that the figures cannot be changed.
B. that they can be easily manipulated and changed by users.
C. the software to produce them is very cheap.
D. none of the options are correct.
2. What is information overload?
A. The situation where a computer has more information than is needed or is able to be processed in a meaningful way when a computer program is executed.
B. The situation where an individual has more information than is needed or is able to be processed in a meaningful way when working through a decision.
C. The situation where a computer has more information than is needed or is able to be processed when data storage is taking place.
D. The situation where the amount of information exceeds the storage capacity of the brain of a human being.
3. When all data are stored in a central place, which of the following is not essential to ensure data are protected?
A. Data privacy.
B. Data security.
C. Data backup.
D. Data normalisation.
4. The comparison of actual and budgeted figures and the conduct of
A. general control.
B. information processing control.
C. performance review.
D. application control
5. A process narrative is:
A. a written description of the processes to be followed when auditing the AIS.
B. a written description that accompanies a data flow diagram.
C. a written description of how the process operates.
D. none of the above options are correct.
6. The general ledger and financial reporting cycle ________.
A. summarises, adjusts, and reports on data from all previous operational cycles
B. summarises, adjusts, and reports on data from all current operational cycles
C. creates, adjusts, and summarises on data from all previous operational cycles
D. creates, adjusts, and summarises on data from all current operational cycle
7. In terms of data redundancy, an important aspect of a relational database is that the tables must be carefully defined to provide __________ with minimum issues.
A. expandability
B. functionality
C. flexibility
D. scalability
8. Organisations face the need for systems development for various reasons. Which of the following is one of these reasons?
A. New accounting requirements.
B. A new strategic opportunity has been identified that will allow the business to improve its strategic position.
C. New regulatory requirements.
D. All of the options are correct.
9. As computer systems have been developed to perform the recording and classification tasks associated with business activities, the nature of accounting and the work of the accountant have also been pushed in a new direction. Increasingly, the role of the accountant is seen to be to:
A. use computer programs rather than manual journals.
B. ensure that businesses invest in new software.
C. add value and provide and interpret information for an organisation.
D. outsource accounting work to bookkeepers.
10. What is cloud computing?
A. A model of computing that provides computer services through the internet to a net pooled of resources that provide these services.
B. Cloud computing is the same as next-generation server virtualisation.
C. A computer science technique in which a machine performs its function by outsourcing certain steps to humans, usually as microwork.
D. An emulation of a particular computer system which operates based on the computer architecture and functions of a real or hypothetical compute
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