Part 4D Information Systems 264 Questions

PART 4D
INFORMATION SYSTEMS
264 QUESTIONS
[1] Source: CMA 0687 5-6
A checkpoint/restart procedure is primari! desi"ned to
reco#er $rom
A% &ro"rammin" errors%
'% (ata input errors%
C% )he $aiure to ha#e a input data read! on time%
(% *ard+are $aiures%
[,] Source: CMA 0687 5--
)urnaround documents
A% Are "enerated .! the computer and e#entua!
return to it%
'% /enera! circuate on! +ithin the computer
center%
C% Are on! used interna! in an or"ani0ation%
(% Are ar"e! restricted to use in a manua s!stem%
[1] Source: CMA 0687 5-10
A modem is a de#ice that
A% 2s used to aid in .ackup procedures%
'% )races the e3ecution o$ steps .! a pro"ram%
C% &acks data in a disk $ie%
(% Ao+s computer si"nas to .e sent o#er a
teephone ine%
[4] Source: CMA 0687 5-11
)he throu"hput o$ a computer is not ike! to .e increased
.!
A% 5#erappin" operations%
'% 6se o$ e3ception reportin"%
C% Storin" master $ies on direct access de#ices%
(% &unched card input to direct ke! entr! input%
[5] Source: CMA 0687 5-1,
An or"ani0ation empo!s t+o centra processors% )he $irst
is considered the primar! unit and is used $or current
processin" needs in a rea-time mode% )he second
processor takes o#er $or the $irst durin" schedued
maintenance or durin" e7uipment $aiure% )he second is aso
used $or .atch processin" 8o.s +hen not su.stitutin" $or the
$irst% )he or"ani0ation is empo!in" a s!stems con$i"uration
re$erred to as a
A% Simpe3 s!stem%
'% (upe3 s!stem%
C% (istri.uted processin" s!stem%
(% Communications 9$ront-end: processor s!stem%
[6] Source: CMA 1,87 5-1
)he primar! $unctions o$ a computeri0ed in$ormation
s!stem incude
A% 2nput; processin"; and output%
'% 2nput; processin"; output; and stora"e%
C% 2nput; processin"; output; and contro%
(% 2nput; processin"; output; stora"e; and contro%
[7] Source: CMA 068- 5-,
)he "raphic portra!a o$ the $o+ o$ data and the
in$ormation processin" o$ a s!stem; incudin" computer
hard+are; is .est dispa!ed in a
A% (ata-$o+ dia"ram%
'% S!stem $o+chart%
C% /antt chart%
(% (ecision ta.e%
[8] Source: CMA 068- 5-1
A o$ the $oo+in" are incuded in the s!stems
impementation process e3cept
A% )rainin"%
'% (ocumentation%
C% S!stems desi"n%
(% )estin"%
[-] Source: CMA 068- 5--
)he pace in the centra processin" unit +here data and
pro"rams are temporari! stored durin" processin" is caed
the
A% <ead-on! memor! 9<5M:%
'% Ma"netic disk dri#e%
C% <andom-access memor! 9<AM:%
(% Ma"netic tape dri#e%
[10] Source: CMA 068- 5-11
A o$ the $oo+in" are e3ampes o$ computer so$t+are
e3cept a9n:
A% =ord processin" packa"e%
'% >an"ua"e transator%
C% )eephone modem%
(% (ata.ase mana"ement s!stem%
[11] Source: CMA 1,8- 5-10
Some o$ the more important contros that reate to
automated accountin" in$ormation s!stems are #aidit!
checks; imit checks; $ied checks; and si"n tests% )hese are
cassi$ied as
A% Contro tota #aidation routines%
'% *ash totain"%
C% (ata access #aidation routines%
(% 2nput #aidation routines%
[1,] Source: CMA 1,8- 5--
2mportant t!pes o$ contro s!stems and procedures $or
accountin" in$ormation s!stems are $eed.ack; $eed$or+ard;
and pre#enti#e% =hich one o$ the $oo+in" is in the correct
order o$ $eed.ack; $eed$or+ard; and pre#enti#e contro
s!stems?
A% Cost accountin" #ariances; separation o$ duties;
and cash pannin"%
'% Cost accountin" #ariances; cash .ud"etin"; and
or"ani0ationa independence%
C% Cash .ud"etin"; cost accountin" #ariances; and
separation o$ duties%
(% 2n#entor! contro; capita .ud"etin"; and cash
.ud"etin"%
[11] Source: CMA 1,8- 5-11
Most o$ toda!@s computer s!stems ha#e hard+are contros
that are .uit in .! the computer manu$acturer% Common
hard+are contros are
A% (upicate circuitr!; echo check; and interna
header a.es%
'% )ape $ie protection; cr!pto"raphic protection; and
imit checks%
C% (upicate circuitr!; echo check; and dua readin"%
(% (upicate circuitr!; echo check; tape $ie
protection and interna header a.es%
[14] Source: CMA 06-1 4-7
An or"ani0ation desirin" to chan"e its in$ormation s!stem
"enera! "oes throu"h the phases o$ the s!stems
de#eopment i$e c!ce% )his c!ce incudes +hich set o$
acti#ities?
A% &annin"; ana!sis; desi"n; and $oo+-up%
'% &annin"; desi"n; impementation; and $oo+-up%
C% (e#eopment; ana!sis; $easi.iit! stud!; and
impementation%
(% &annin"; ana!sis; desi"n; impementation; and
$oo+-up%
[15] Source: CMA 06-1 4-17
)he technoo"ica eements o$ computer-.ased in$ormation
s!stems dri#in" or"ani0ationa and mana"eria chan"e
incude a o$ the $oo+in" e3cept
A% )he a#aia.iit! o$ computin" po+er to most
mana"ers%
'% Ad#ances in persona computin"; hard+are; and
so$t+are%
C% )eeprocessin"; data.ase processin"; and o$$ice
automation%
(% 2n$ormation resource mana"ement and
mana"ement in$ormation ser#ices%
[16] Source: CMA 1,84 5-,7
An ad#anta"e o$ ha#in" a computer maintain an automated
error o" in con8unction +ith computer edit pro"rams is that
A% <eports can .e de#eoped that summari0e the
errors .! t!pe; cause; and person responsi.e%
'% >ess manua +ork is re7uired to determine ho+ to
correct errors%
C% 'etter editin" techni7ues +i resut%
(% )he audit trai is maintained%
[17] Source: CMA 1,84 5-14
)he purpose o$ a so$t+are monitor is to
A% )est $or contros in computer pro"rams%
'% (etermine +hether computer pro"rams contain
endess oops%
C% Coect data on the use o$ #arious hard+are
components durin" a computer run%
(% *ep appication pro"rammers to +rite error-$ree
code%
[18] Source: CMA 0685 5-,0
A s!stems ana!st is responsi.e $or
A% )he de#eopment o$ in$ormation s!stems that use
s!stems technoo"! to satis$! user in$ormation
re7uirements in an e$$icient manner%
'% &ro"rammin" interna contros into the
computeri0ed accountin" s!stem%
C% Assurin" the inte"rit! and e$$icienc! o$ the
operatin" s!stem%
(% Super#isin" the pro"rammers in a data processin"
area%
[1-] Source: CMA 0685 5-,1
A s!stems too that depicts the $o+ o$ in$ormation reatin"
to a particuar transaction throu"h an or"ani0ation is a
A% (ocument $o+chart%
'% &ro"ram $o+chart%
C% (ecision ta.e%
(% =ork distri.ution ana!sis%
[,0] Source: CMA 0685 5-,,
A use$u too $or $ormattin" computer input and $ie records
is a
'% &rinter a!out chart%
C% <ecord a!out sheet%
[,1] Source: CMA 0685 5-,1
A use$u too $or desi"nin" the $ormat o$
computer-"enerated reports on preprinted $orms is a
'% &rinter a!out chart%
C% <ecord a!out sheet%
[,,] Source: CMA 0686 5-1
Accountin" s!stems are desi"ned to
A% Ana!0e and interpret in$ormation%
'% Ao+ mana"ers to mana"e .! e3ception%
C% &ro#ide in$ormation re7uired to support decisions%
(% <ecord and report .usiness transactions%
[,1] Source: CMA 0686 5-,
)he most important $actor in pannin" $or a s!stem chan"e
is
A% *a#in" an auditor as a mem.er o$ the desi"n
team%
'% 6sin" state-o$-the-art techni7ues%
C% Concentratin" on so$t+are rather than hard+are%
(% 2n#o#in" top mana"ement and peope +ho use
the s!stem%
[,4] Source: CMA 0686 5-4
An inte"rated "roup o$ pro"rams that super#ises and
supports the operations o$ a computer s!stem as it
e3ecutes users@ appication pro"rams is caed
A% An operatin" s!stem%
'% A data.ase mana"ement s!stem%
C% A utiit! pro"ram%
(% A an"ua"e processor%
[,5] Source: CMA 0686 5-5
A pro"ram that con#erts a source pro"ram into instruction
codes that the centra processin" unit can e3ecute is caed
A% An operatin" s!stem%
'% A utiit! pro"ram%
C% A an"ua"e processor%
(% An o.8ect pro"ram%
[,6] Source: CMA 0686 5-6
Speciai0ed pro"rams that are made a#aia.e to users o$
computer s!stems to per$orm routine and repetiti#e
$unctions are re$erred to as
A% Source pro"rams%
'% Compier pro"rams%
C% >an"ua"e processors%
(% Ser#ice pro"rams%
[,7] Source: CMA 0686 5--
(e#ices that are used on! to per$orm se7uentia $ie
processin" +i not permit
A% )he use o$ a data.ase structure%
'% (ata to .e edited in an o$$ine mode%
C% 'atch processin" to .e initiated $rom a termina%
(% (ata to .e edited on a rea-time .asis%
[,8] Source: CMA 0687 5-,
=ith respect to .ackup procedures $or master $ies that are
on ma"netic tape as opposed to master $ies on ma"netic
disk;
A% Ao specia procedure is re7uired $or either%
'% A separate .ackup run is re7uired $or .oth tape
and disk%
C% A separate .ackup run is re7uired $or disk +hie
the prior master on ma"netic tape ser#es as a
.ackup%
(% )he "rand$ather c!ce is re7uired in either $iin"
situation%
[,-] Source: CMA 0687 5-16
A s!stems pro"ram
A% Manipuates appication pro"rams%
'% Bmpo!s compe3 mathematica a"orithms%
C% 2s +ritten in a hi"h-e#e an"ua"e%
(% Manipuates transaction data in one o$ man!
appications%
[10] Source: CMA 1,87 5-5
)he process o$ earnin" ho+ the current s!stem $unctions;
determinin" the needs o$ users; and de#eopin" the o"ica
re7uirements o$ a proposed s!stem is re$erred to as
A% S!stems ana!sis%
'% S!stems $easi.iit! stud!%
C% S!stems maintenance%
(% S!stems impementation%
[11] Source: CMA 068- 5-4
)he ana!sis too $or the s!stems ana!st and steerin"
committee to use in seectin" the .est s!stems option is
A% Cost-.ene$it ana!sis%
'% S!stems desi"n%
C% (ecision tree ana!sis%
(% 6ser seection%
[1,] Source: CMA 1,-0 4-,0
A possi.e aternati#e to parae operations +hen
con#ertin" to a ne+ s!stem is
A% )o per$orm a +akthrou"h%
'% )he in#o#ement o$ auditors in s!stems desi"n%
C% )he use o$ em.edded o"ic and other
se$-checkin" $eatures%
(% A piot operation%
[11] Source: CMA 06-1 4-,7
)he proper se7uence o$ acti#ities in the s!stems
de#eopment i$e c!ce is
A% (esi"n; ana!sis; impementation; and operation%
'% (esi"n; impementation; ana!sis; and operation%
C% Ana!sis; desi"n; impementation; and operation%
(% &ro"rammin"; ana!sis; impementation; and
operation%
[14] Source: C2A 05-, 222-,4
A mana"ement in$ormation s!stem pro#ides the most
comprehensi#e support $or decision makin" in#o#in"
A% 6nstructured tasks app!in" a heuristic approach%
'% &ro"ramma.e tasks usin" ad hoc ana!sis%
C% Aonrepetiti#e tasks usin" a tria and error
approach%
(% Structured tasks empo!in" em.edded decision
ta.es%
[15] Source: C2A 11-, 222-,1
=hich o$ the $oo+in" distin"uishes a mana"ement
in$ormation s!stem $rom a data processin" s!stem?
A% Maintenance o$ a structured data.ase%
'% Capa.iit! to pro#ide data $or decision-makin"
support%
C% Automation o$ routine transaction processin"%
(% &roduction o$ reports to support operations%
[16] Source: C2A 11-1 222-,,
=hich o$ the $oo+in" +oud .est .e considered an
e3ampe o$ the use o$ a decision support s!stem 9(SS:?
A% A mana"er uses a microcomputer-.ased
simuation mode to determine +hether one o$ the
compan!@s ships +oud .e a.e to satis$! a particuar
dei#er! schedue%
'% An auditor uses a "enerai0ed audit so$t+are
packa"e to retrie#e se#era purchase orders $or
detaied #ouchin"%
C% A mana"er uses the 7uer! an"ua"e $eature o$ a
data.ase mana"ement s!stem 9('MS: to compie a
report sho+in" customers +hose a#era"e purchase
e3ceeds C,;500%
(% Bmpo!ees ha#e access $rom remote terminas $or
onine processin"%
[17] Source: C2A 11-1 222-,-
)o .e more responsi#e to its customers; a .ank +ants a
s!stem that +i permit account representati#es to
consoidate in$ormation a.out a the accounts .eon"in" to
indi#idua customers% 'ank mana"ement is +iin" to
e3periment +ith di$$erent approaches .ecause the
re7uirements are e#o#in" rapid!% )he .est de#eopment
approach $or this s!stem is
A% &rotot!pin"%
'% S!stem de#eopment i$e c!ce mode%
C% Structured ana!sis and desi"n techni7ue%
(% &iot operation%
[18] Source: C2A 11-1 222-11
A ma8or disad#anta"e o$ the i$e c!ce approach to s!stem
de#eopment is that it is not +e-suited $or pro8ects that are
A% Structured%
'% >ar"e%
C% Compe3%
(% 6nstructured%
[1-] Source: C2A 11-, 222-1-
An insurance $irm that $oo+s the s!stems de#eopment i$e
c!ce 9S(>C: concept $or a ma8or in$ormation s!stem
pro8ects is preparin" to start a $easi.iit! stud! $or a
proposed under+ritin" s!stem% Some o$ the primar! $actors
the $easi.iit! stud! shoud incude are
A% &ossi.e #endors $or the s!stem and their
reputation $or 7uait!%
'% B3posure to computer #iruses%
C% Methods o$ impementation such as parae or
cut-o#er%
(% )echnoo"! and reated costs%
[40] Source: C2A 11-, 222-87
Compared +ith protot!pin"; i$e c!ce methodoo"ies are
most appropriate $or pro.ems in#o#in"
A% *i"h user understandin" o$ tasks and ar"e pro8ect
si0e%
'% *i"h user understandin" o$ tasks and sma pro8ect
si0e%
C% >o+ user understandin" o$ tasks and uncertaint!
o$ re7uirements%
(% 6ncertaint! o$ re7uirements and ar"e pro8ect si0e%
[41] Source: C2A 11-, 222--4
)he principa rationae $or protot!pin" is that it is easier to
A% (i#ide a pro8ect into mana"ea.e se"ments at the
.e"innin" rather than to impose contro a$ter
de#eopment is under +a!%
'% <eact to an e3istin" appication s!stem rather than
to speci$! desired $eatures $or a $uture s!stem%
C% Anticipate and pan $or resource use rather than to
ac7uire resources on short notice%
(% Con#ert data $ies once rather than to re$ormat
data continua! +ith ne+ pro8ect iterations%
[4,] Source: C2A 11-1 222-18
)o automate production trackin"; the production $unction
shoud .e per$ormed in the $oo+in" order
A% Ana!sis; desi"n; construction; and
impementation%
'% (esi"n; ana!sis; construction; and impementation%
C% Ana!sis; desi"n; impementation; and
construction%
(% (esi"n; ana!sis; impementation; and
construction%
[41] Source: C2A 05-1 222-4,
)he .est pan $or respondin" to 7uick! chan"in"
in$ormation re7uirements is to $oster
A% /reater onine access to in$ormation s!stems%
'% Competiti#e pressures $or enhanced $unctions in
s!stems%
C% Coser inka"e .et+een or"ani0ationa strate"!
and in$ormation%
(% More +idespread use o$ automated contros%
[Dact &attern E1]
A compan! has .een +orkin" on the de#eopment o$ a
ne+ pa!ro packa"e% )he compan! has hour! +orkers;
and o#ertime pa! is a common occurrence in the .us!
season% (urin" the so+ season; empo!ees are ao+ed to
take ea#e +ithout pa! +ithout osin" empo!ee .ene$its%
)he compan! has a pa!ro deposit pan; and empo!ees
ma! +ithhod contri.utions to #arious charita.e
or"ani0ations%
[44] Source: C2A 05-4 222-1,
9<e$ers to Dact &attern E1:
&ro"ram testin" o$ this ne+ pa!ro packa"e shoud occur
+ithin +hich phase o$ the s!stems de#eopment i$e c!ce?
A% (esi"n sta"e%
'% Construction sta"e%
C% Ana!sis sta"e%
(% 2mpementation sta"e%
[45] Source: C2A 05-4 222-11
=hich o$ the $oo+in" t!pes o$ test transaction techni7ues
is most ike! to .e used durin" the de#eopment o$ this
pa!ro packa"e?
A% )est data%
'% 2nte"rated test $aciit! 92)D:%
C% Bm.edded audit modues%
(% S!stem contro audit re#ie+ $ies 9SCA<D:%
[46] Source: C2A 05-4 222-14
=hich o$ the $oo+in" is the east risk! method o$
con#ertin" $rom the e3istin" pa!ro s!stem to the ne+
s!stem?
A% (irect cut-o#er method%
'% &arae method%
C% &rotot!pin" method%
(% Moduar/phased method%
[47] Source: C2A 11-1 222-1,
=hich o$ the $oo+in" measures +oud indicate the
computationa po+er o$ a microprocessor?
A% Main memor! stora"e capacit!%
'% Aum.er o$ .its processed per second%
C% <ead on! memor!%
(% )!pe o$ processor%
[48] Source: C2A 05-1 222-45
)he su.s!stem o$ a computer in +hich data are trans$erred
.et+een stora"e and the arithmetic-o"ic unit and .et+een
stora"e and input/output de#ices is part o$ the
A% (isk contro unit%
'% Centra processin" unit 9C&6:%
C% )ape contro unit%
(% Mutipe3or channe%
[4-] Source: C2A 05-1 222-5,
)he techni7ue in +hich user-remo#a.e media are
read-on! is
A% =5<M%
'% <AM%
C% <5M%
(% C(-<5M%
[50] Source: C2A 05-1 222-86
)he ma8or 8usti$ication $or seectin" a hi"her-e#e an"ua"e
o#er a o+er-e#e an"ua"e in computeri0ed appication
pro"rams is that hi"her-e#e an"ua"es
A% Are more machine and de#ice independent and
more easi! understood%
'% 6se machine resources more e$$icient!%
C% *a#e e3tensi#e access to man! operatin"-s!stem
$aciities%
(% &ro#ide "reater protection a"ainst unauthori0ed
access to data%
[51] Source: C2A 05-1 222-84
C5'5>; D5<)<AA; and 'AS2C are common!
cassi$ied as +hich t!pe o$ computer an"ua"e?
A% Assem.er%
'% Compier%
C% &rocedure-oriented%
(% Machine%
[5,] Source: C2A 05-, 222-16
5ne trend e3pected in in$ormation s!stems in the 1--0s is
that end-users +ith minima computer iterac! +i .e a.e
to de#eop and use their o+n computer pro"rams to so#e
compe3 pro.ems such as in#estment decisions% =hich o$
the $oo+in" is a ike! outcome associated +ith a
+ide-spread increase in end-user pro"rammin"?
A% 2mpro#ed documentation o$ end-user pro"rams%
'% 6nintentiona errors .ecause o$ ine3perienced
pro"rammers%
C% 2ncreased demand on centrai0ed M2S
departments to desi"n end-user appications%
(% A decrease in the risk o$ $raud and irre"uarities%
[51] Source: C2A 11-, 222-1,
)he so$t+are that can pro#ide mutipro"rammin" capa.iit!
is
A% 6tiit! so$t+are%
'% 5peratin" s!stem so$t+are%
C% (ata.ase mana"ement s!stem so$t+are%
(% Share+are%
[54] Source: C2A 05-1 222-55
A $unction o$ the operatin" s!stem is to
A% 2n$orm the user o$ processor; input/output 92/5:
de#ice; or pro"ram errors%
'% Supp! pre-+ritten pro"rams $or speci$ic
appications%
C% &er$orm check-di"it #eri$ication o$ account
num.ers%
(% &er$orm such routine tasks as mer"in" $ies or
sortin" data%
[55] Source: C2A 05-, 222-1,
An in#entor! cerk; usin" a computer termina; #ie+s the
$oo+in" on screen: part num.er; part description; 7uantit!
on-hand; 7uantit! on-order; order 7uantit! and reorder
point $or a particuar in#entor! item% Coecti#e!; these data
make up a
A% Died%
'% Die%
C% (ata.ase%
(% <ecord%
[56] Source: C2A 11-, 222-17
A .usiness has decided to use ma"netic disks to store
accounts recei#a.e in$ormation% =hat data $ie concepts
shoud .e used to pro#ide the a.iit! to ans+er customer
in7uiries as the! are recei#ed?
A% Se7uentia stora"e and chains%
'% Se7uentia stora"e and inde3es%
C% <ecord ke!s; inde3es; and pointers%
(% 2n#erted $ie structure; inde3es; and interna a.es%
[57] Source: C2A 05-1 222-57
=hich o$ the $oo+in" is the eementar! unit o$ data
stora"e used to represent indi#idua attri.utes o$ an entit!?
A% (ata.ase%
'% (ata $ied%
C% Die%
(% <ecord%
[58] Source: C2A 11-1 222-,5
Ma"netic disk dri#e units are o$ten used to store data $ies
in a computer s!stem% (ata are stored on rotatin" disks;
and readin" or +ritin" is accompished +ith a mo#a.e
read-+rite head that mo#es .ack and $orth across the
sur$ace o$ a disk% =hich o$ the $oo+in" choices .est
descri.es the tota amount o$ time re7uired to access an!
particuar ocation on a disk?
A% <ead-+rite time and rotationa dea!%
'% Seek time%
C% Seek time and rotationa dea!%
(% <ead-+rite time; seek time; and rotationa dea!%
[5-] Source: C2A 05-, 222-,-
)urnin" a persona computer o$$ +i most pro.a.! cause
the tota oss o$ the contents o$ the $oo+in":
A% <andom access memor!%
'% <ead on! memor!%
C% (isk stora"e%
(% *ard dri#e memor!%
[60] Source: C2A 11-, 222-,7
=hen operatin" +ith microcomputers that ha#e .oth
$e3i.e 9$opp!: and hard disks; a principa di$$erence in the
operatin" concerns o$ the t+o disks is that
A% Sensiti#e data can .e protected .! encr!ption on
a hard disk on!%
'% 'ackup procedures $or data securit! are needed
on! $or $e3i.e disks%
C% Securit! cards pro#ide protection on! $or data on
hard disks%
(% (ata stored on $e3i.e disks are more suscepti.e
to the$t%
[61] Source: C2A 05-4 222-17
A $ie-oriented approach to data stora"e re7uires a primar!
record ke! $or each $ie% =hich o$ the $oo+in" is a primar!
record ke!?
A% )he #endor num.er in an accounts pa!a.e master
$ie%
'% )he #endor num.er in a cosed purchase order
transaction $ie%
C% )he #endor num.er in an open purchase order
master $ie%
(% A o$ the ans+ers "i#en%
[6,] Source: C2A 05-1 222-88
A compan! does .usiness in se#en states% 2ts o$$ices
maintain re"iona data.ases on their o+n minicomputers;
+hich are inked to the main$rame computer at
head7uarters% )hese minicomputers periodica! rea!
summari0ed data to the home-o$$ice main$rame computer;
+here the! are used to update a corporate data.ase% )his
compan! uses a s!stem kno+n as
A% (istri.uted data processin"%
'% &arae-s!stems method%
C% Strate"ic-pannin" s!stem%
(% A oca area net+ork%
[61] Source: CMA 06-4 4-6
=hich one o$ the $oo+in" is east ike! to occur in the
ana!sis phase o$ a s!stems de#eopment pro8ect?
A% 2denti$! s!stems .ene$its and o.8ecti#es%
'% (e#eop pro"ram speci$ications%
C% (etermine the in$ormation needs o$ end users%
(% (e$ine pro.ems in the current s!stem%
[64] Source: CMA 06-4 4-8
2n a s!stems de#eopment i$e c!ce; the process o$ earnin"
ho+ a current s!stem $unctions; determinin" the needs o$
users; and de#eopin" the o"ica re7uirements o$ a
proposed s!stem is re$erred to as s!stems
A% (esi"n%
'% 2mpementation%
C% Maintenance%
(% Ana!sis%
[65] Source: CMA 1,-4 4-11
A characteristic o$ a microcomputer s!stem that dispa!s
more than one pro"ram on the screen at the same time;
paces each pro"ram is in its o+n area o$ the screen; .ut
permits on! one pro"ram to .e acti#e; is
A% =indo+in"%
'% (istri.uted processin"%
C% Conte3t s+itchin"%
(% Die e3tension%
[66] Source: CMA 06-5 4-,4
2n$ormation s!stems steerin" committees
A% Shoud consist o$ s!stems speciaists and end
users that pan and direct pro8ects throu"h the
s!stems i$e c!ce%
'% Shoud consist o$ s!stems mana"ement; the
controer; and other mana"ement personne and
shoud esta.ish poicies +ith re"ard to an
or"ani0ation@s in$ormation s!stem%
C% Are $ound in or"ani0ations that ha#e had a histor!
o$ in$ormation s!stem pro.ems +ith the $ocus o$ the
committee .ein" the o#erseein" o$ in$ormation
s!stems de#eopment%
(% 6tii0e a top-do+n approach to the soution o$ the
in$ormation s!stem pro.ems%
[67] Source: CMA 06-5 4-,-
2n the computer pro"ram de#eopment process; a pro.em
+i most ike! resut +hen
A% &ro"rammers take a on"er amount o$ time to
per$orm pro"rammin" tasks than e3pected%
'% =ritten speci$ications $rom the user are used to
de#eop detai pro"ram code%
C% &ro"rammers use speciai0ed appication toos to
simuate the s!stem .ein" pro"rammed%
(% 6ser speci$ications are inad#ertent!
misunderstood%
[68] Source: CMA 1,-5 4-,7
=hich one o$ the $oo+in" .est re$ects the .asic eements
o$ a data $o+ dia"ram?
A% (ata sources; data $o+s; computer
con$i"urations; $o+chart; and data stora"e%
'% (ata source; data destination; data $o+s;
trans$ormation processes; and data stora"e%
C% (ata $o+s; data stora"e; and pro"ram $o+chart%
(% (ata $o+s; pro"ram $o+chart; and data
destination%
[6-] Source: CMA 1,-5 4-,8
=hich one o$ the $oo+in" .est depicts the path o$ data as
it mo#es throu"h an in$ormation s!stem?
A% &ro"ram $o+charts%
'% Computer s!stem $o+charts%
C% (ecision ta.e%
(% *2&5 chart%
[70] Source: CMA 1,-5 4-,-
A o$ the $oo+in" are incuded in the s!stems
impementation process e3cept
A% )rainin"%
'% (ocumentation%
C% S!stems desi"n%
(% )estin"%
[71] Source: CMA 1,-5 4-10
)he ana!sis too $or the s!stems ana!st and steerin"
committee to use in seectin" the .est s!stems aternati#e is
'% S!stems desi"n%
(% 6ser seection%
[7,] Source: C2A 05-, 222-,1
Bar! decision modes used +ith structured decisions; such
as in#entor! reorderin" and production scheduin";
emphasi0ed $indin" the structure o$ the decision and
pro"rammin" as much o$ it as possi.e% More recent
modes ha#e .een de#eoped to support unstructured
decision processes% Modes o$ the atter t!pe are caed
A% (ecision support s!stems%
'% Mana"ement in$ormation s!stems%
C% S!stems ana!sis techni7ues%
(% <ationa decision modes%
[71] Source: C2A 11-, 222-,1
=hich o$ the $oo+in" distin"uishes a mana"ement
in$ormation s!stem $rom a data processin" s!stem?
A% Maintenance o$ a structured data.ase%
'% Capa.iit! to pro#ide data $or decision-makin"
support%
C% Automation o$ routine transaction processin"%
(% &roduction o$ reports to support operations%
[74] Source: C2A 11-, 222-,4
)he concept o$ a mana"ement in$ormation s!stem 9M2S:
continues to e#o#e o#er time% =hich o$ the $oo+in" is
"enera! understood to .e a centra eement o$ an M2S?
A% Maintenance o$ a ar"e coection o$ ra+;
unor"ani0ed data to support a #ariet! o$ in$ormation
needs%
'% &rocessin" o$ data items is .ased on decision
modes%
C% )he user-machine nature o$ an M2S means that
users ha#e to .e skied in the use o$ computers to
reai0e an! .ene$its%
(% A sin"e; hi"h! inte"rated computer s!stem that
com.ines processin" $or a or"ani0ationa $unctions%
[75] Source: C2A 05-1 222-1,
Mana"ement in$ormation s!stems represent a si"ni$icant
in#estment .! most .usinesses% A primar! concern o$
mana"ement is that the s!stem
A% Meet the .usiness needs o$ the or"ani0ation%
'% Bmpo! the atest technoo"!%
C% Mi"ht consume too much time and mone! durin"
testin"%
(% =as desi"ned usin" CASB 9Computer-Aided
So$t+are Bn"ineerin": toos rather than traditiona
methods%
[76] Source: C2A 11-, 222-1-
An insurance $irm that $oo+s the s!stems de#eopment i$e
c!ce 9S(>C: concept $or a ma8or in$ormation s!stem
pro8ects is preparin" to start a $easi.iit! stud! $or a
proposed under+ritin" s!stem% Some o$ the primar! $actors
the $easi.iit! stud! shoud incude are
A% &ossi.e #endors $or the s!stem and their
reputation $or 7uait!%
'% B3posure to computer #iruses and other intrusions%
C% Methods o$ impementation such as parae or
cut-o#er%
(% )echnoo"! and reated costs%
[77] Source: C2A 11-, 222-87
Compared +ith protot!pin"; i$e c!ce methodoo"ies are
appropriate $or pro.ems in#o#in"
A% *i"h user understandin" o$ tasks and ar"e pro8ect
si0e%
'% >o+ user understandin" o$ tasks and sma pro8ect
si0e%
C% >o+ user understandin" o$ tasks and uncertaint!
o$ re7uirements%
(% 6ncertaint! o$ re7uirements and ar"e pro8ect si0e%
[78] Source: C2A 11-, 222-8-
2n addition to speci$!in" re7uirements; user responsi.iities
in protot!pin" are to
A% Modi$! pro"rams; re$ine re7uirements; and
e#auate iterations%
'% Create initia s!stems; communicate re7uirements;
and operate s!stems%
C% B#auate iterations; re$ine re7uirements; and
communicate re$ined re7uirements%
(% (e#eop code and re$ine re7uirements%
[7-] Source: C2A 11-, 222--0
Ad#anta"es o$ i$e c!ce methodoo"ies are
A% >o+er o#era de#eopment costs +hen
re7uirements chan"e $re7uent!%
'% A.iit! to "i#e users a $unctionin" s!stem 7uick!%
C% <educed appication de#eopment time to achie#e
a $unctionin" s!stem%
(% Bnhanced mana"ement and contro o$ the
de#eopment process%
[80] Source: C2A 11-, 222-88
)he ma8or phases in a i$e c!ce methodoo"! are
A% (e$ine re7uirements; desi"n s!stem; de#eop
code; test s!stem; re#ise/enhance s!stem; insta
s!stem; and operate s!stem%
'% (e$ine re7uirements; create initia s!stem; de#eop
code; insta s!stem; and operate s!stem%
C% (e$ine re7uirements; create initia s!stem; re$ine
re7uirements; and re#ise/enhance s!stem%
(% (e$ine re7uirements; desi"n s!stem; de#eop
code; test s!stem; insta s!stem; and operate s!stem%
[81] Source: C2A 11-, 222--1
Ad#anta"es o$ protot!pin" are
A% A.iit! to tr! out impementations +ithout incurrin"
ar"e de#eopment costs%
'% Bar! de$inition o$ compete re7uirements and
conceptua desi"n%
C% Bas! speci$ication o$ contro points and associated
contro procedures%
(% Bnhanced mana"ement and contro o$ the
de#eopment process%
[8,] Source: C2A 11-, 222--1
A contin"enc! approach to choosin" an appication
de#eopment strate"! means that an or"ani0ation adopts
A% A sin"e re7uirements de#eopment assurance
method%
'% Mutipe methods as appropriate $or indi#idua
pro8ects%
C% An! one o$ se#era common i$e c!ce
methodoo"ies%
(% &rotot!pin" $or a pro8ects +ith uncertain
re7uirements%
[81] Source: C2A 11-, 222--4
)he principa rationae $or protot!pin" is that it is easier to
A% (i#ide a pro8ect into mana"ea.e se"ments at the
.e"innin" rather than to impose contro a$ter
de#eopment is under +a!%
'% <eact to an e3istin" appication s!stem rather than
to speci$! desired $eatures $or a $uture s!stem%
C% Anticipate and pan $or resource use rather than to
ac7uire resources on short notice%
(% Con#ert data $ies once rather than to re$ormat
data continua! +ith ne+ pro8ect iterations%
[84] Source: C2A 11-1 222-17
=hich o$ the $oo+in" most si"ni$icant! encoura"ed the
de#eopment o$ eectronic $unds trans$er s!stems?
1% <esponse to competition
,% Cost containment
1% Ad#ances in in$ormation technoo"!
4% 2mpro#ements in automated contro techni7ues
5% )he de#eopment o$ data encr!ption standards
A% 1; ,; and 4
'% ,; 4; and 5
C% 1; ,; and 1
(% 1; 4; and 5
[85] Source: C2A 05-1 222-60
=hie the s!stem de#eopment i$e c!ce 9S(>C: approach
to in$ormation s!stem de#eopment has pro#en hep$u; a
ma8or disad#anta"e o$ S(>C is
A% )here is no necessar! ink .et+een or"ani0ationa
strate"! and s!stem re7uirements%
'% (i$$icut! in mana"in" the de#eopment process%
C% 2na.iit! to in#o#e users in the process%
(% >ack o$ $easi.iit! studies%
[86] Source: CMA 1,-, 4-,6
A s!stems ana!st is current! in#o#ed in the hirin" and
trainin" o$ ne+ empo!ees and the testin" o$ ne+
procedures% 2n +hich sta"e o$ the s!stems de#eopment
c!ce is the ana!st?
A% Ana!sis%
'% (etaied desi"n%
C% Conceptua desi"n%
(% 2mpementation%
[87] Source: CMA 06-, 4-,
An B3ecuti#e 2n$ormation S!stem 9B2S: has a o$ the
$oo+in" characteristics e3cept
A% Docusin" on o.tainin" strate"ic o.8ecti#es%
'% /i#in" immediate in$ormation a.out an
or"ani0ation@s critica success $actors%
C% &ro#idin" in$ormation $rom nontraditiona
computer sources%
(% &ro#idin" ad#ice and ans+ers to top mana"ement
$rom a kno+ed"e-.ased s!stem%
[88] Source: CMA 1,-, 4-,5
*o+ is an accountin" in$ormation s!stem 9A2S:
distin"uished $rom a mana"ement in$ormation s!stem
9M2S:?
A% An A2S deas +ith $inancia in$ormationF an M2S
handes a other in$ormation%
'% An A2S ma! .e either manua or computer-.asedF
an M2S is computer-.ased%
C% An A2S is a su.s!stem +ithin an M2S%
(% An A2S is contro-orientedF an M2S is used
e3cusi#e! $or pannin"%
[8-] Source: CMA 06-1 4-5
Man! or"ani0ations suppement $eed.ack contro s!stems
+ith $eed$or+ard contro s!stems% )he ma8or "oa o$ most
$eed$or+ard contro s!stems is
A% )he prediction o$ potentia #ariations $rom pans
so that ad8ustments can .e made to pre#ent pro.ems
.e$ore the! occur or .ecome si"ni$icant%
'% )he prediction o$ potentia #ariations $rom .ud"ets
so that #ariance ana!sis can .e per$ormed on
pro.ems that .ecome si"ni$icant%
C% )o pro#ide compete in$ormation .! use o$ s!stem
contros on computer input%
(% )o make predictions a.out an! $uture e#ent in the
or"ani0ation%
[-0] Source: CMA 06-1 4-16
=hich "roup o$ characteristics .est descri.es decision
support s!stems?
A% Ana!tica modes; speciai0ed data.ases; and
interacti#e computer-.ased modein" processes%
'% Ana!tica modes; speciai0ed data.ases;
interacti#e computer-.ased modein" processes; and
the decision maker@s o+n insi"hts and 8ud"ments%
C% Ana!tica modes; pro"rammin" modes;
appication modes; and interacti#e computer-.ased
modein" processes%
(% B3pert s!stems; mode-.ased in$ormation;
eectronic data interchan"e; and the decision maker@s
o+n insi"hts and 8ud"ments%
[-1] Source: CMA 1,-4 4-11
=hich one o$ the $oo+in" s!stems .est characteri0es a
decision support s!stem 9(SS:?
A% )ransaction processin" s!stem 9)&S:%
'% (ata.ase mana"ement s!stem 9('MS:%
C% Spreadsheet s!stem%
(% 2nteracti#e s!stem%
[-,] Source: CMA 1,-5 4-,1
=hich one o$ the $oo+in" statements a.out an accountin"
in$ormation s!stem 9A2S: is incorrect?
A% A2S supports da!-to-da! operations .! coectin"
and sortin" data a.out an or"ani0ation@s transactions%
'% )he in$ormation produced .! A2S is made
a#aia.e to a e#es o$ mana"ement $or use in
pannin" and controin" an or"ani0ation@s acti#ities%
C% A2S is .est suited to so#e pro.ems +here there
is "reat uncertaint! and i-de$ined reportin"
re7uirements%
(% A2S is o$ten re$erred to as a transaction
processin" s!stem%
[-1] Source: CMA 1,-5 4-,4
=hich one o$ the $oo+in" $eatures is east ike! to app!
to the transaction processin" c!ce o$ an accountin"
in$ormation s!stem?
A% (ata records are chie$! historica in nature%
'% Most o$ the sources o$ data are an or"ani0ation@s
recurrin" transactions%
C% (ata are usua! $inancia in nature%
(% (ata records are the .asis o$ predicti#e s!stems%
[-4] Source: CMA 1,-5 4-,5
=hich one o$ the $oo+in" is not considered a t!pica risk
associated +ith outsourcin" 9the practice o$ hirin" an
outside compan! to hande a or part o$ the data
processin":?
A% 2n$e3i.iit!%
'% >oss o$ contro%
C% >oss o$ con$identiait!%
(% >ess a#aia.iit! o$ e3pertise%
[-5] Source: CMA 1,-5 4-,6
=hich one o$ the $oo+in" statements a.out an e3ecuti#e
in$ormation s!stem 9B2S: is incorrect? )he B2S
A% &ro#ides top e3ecuti#es +ith immediate and eas!
access to in$ormation in a hi"h! interacti#e $ormat%
'% *eps e3ecuti#es monitor .usiness conditions in
"enera and assists in strate"ic pannin" to contro and
operate the compan!%
C% 2s desi"ned to accept data $rom man! di$$erent
sourcesF to com.ine; inte"rate; and summari0e the
dataF and to dispa! this data in a $ormat that is eas!
to understand and use%
(% 2s ike! to .e one o$ the most +ide! used and the
ar"est o$ the in$ormation su.s!stems in a .usiness
or"ani0ation%
[-6] Source: CMA 1,87 5-4
)he process o$ monitorin"; e#auatin"; and modi$!in" a
s!stem as needed is re$erred to as s!stems
A% Ana!sis%
'% Deasi.iit! stud!%
C% Maintenance%
(% 2mpementation%
[-7] Source: CMA 1,87 5-6
)he process o$ de#eopin" speci$ications $or hard+are;
so$t+are; manpo+er; data resources; and in$ormation
products re7uired to de#eop a s!stem is re$erred to as
s!stems
A% Ana!sis%
'% Deasi.iit! stud!%
C% Maintenance%
(% (esi"n%
[-8] Source: CMA 1,8- 5-8
2n determinin" the need $or s!stem chan"es; se#era t!pes
o$ $easi.iit! studies can .e made% )he most common!
reco"ni0ed $easi.iit! studies are
A% >e"a; en#ironmenta; and economic%
'% Bn#ironmenta; operationa; and economic%
C% )echnica; economic; e"a; and practica%
(% )echnica; operationa; and economic%
[--] Source: CMA 1,-0 4-1-
=ork+e Compan! operates in se#era re"ions; +ith each
re"ion per$ormin" its data processin" in a re"iona data
center% )he corporate mana"ement in$ormation s!stems
9M2S: sta$$ has de#eoped a data.ase mana"ement s!stem
to hande customer ser#ice and .iin"% )he director o$ M2S
recommended that the ne+ s!stem .e impemented in the
South+estern <e"ion to ascertain i$ the s!stem operates in
a satis$actor! manner% )his t!pe o$ con#ersion is caed a
A% &arae con#ersion%
'% (irect con#ersion%
C% &rotot!pe con#ersion%
(% &iot con#ersion%
[100] Source: CMA 06-1 4-,8
)+o phases o$ s!stems pannin" are pro8ect de$inition and
pro8ect initiation% A o$ the $oo+in" are steps in the
pro8ect initiation phase e3cept
A% &reparin" the pro8ect proposa%
'% 2n$ormin" mana"ers and empo!ees o$ the pro8ect%
C% Assem.in" the pro8ect team%
(% )rainin" seected personne%
[101] Source: CMA 06-1 4-,-
Brrors are most cost! to correct durin"
A% &ro"rammin"%
'% Conceptua desi"n%
C% Ana!sis%
(% 2mpementation%
[10,] Source: CMA 06-1 4-10
)he east risk! strate"! $or con#ertin" $rom a manua to a
computeri0ed accounts recei#a.e s!stem +oud .e a
A% (irect con#ersion%
'% &arae con#ersion%
C% &iot con#ersion%
(% (ata.ase con#ersion%
[101] Source: CMA 1,-, 4-10
2n the s!stems de#eopment c!ce; codin" is
A% A $orm o$ testin" and de.u""in"%
'% &art o$ the detaied desi"n phase%
C% &art o$ the data $o+ dia"ram%
(% A $orm o$ pro"ram maintenance%
[104] Source: CMA 06-1 4-14
S!stems ana!sts are the personne +ithin an or"ani0ation
+ho are responsi.e $or the de#eopment o$ the compan!@s
in$ormation s!stem% =hich one o$ the $oo+in" $unctions
are east ike! to .e per$ormed .! a s!stems ana!st?
A% (esi"n o$ computer appications%
'% &reparation o$ speci$ications $or computer
pro"rammin"%
C% (e#eopin"; codin"; and testin" computer
pro"rams%
(% B3aminin" user in$ormation re7uirements%
[105] Source: CMA 06-1 4-18
)he three ma8or acti#ities o$ s!stems desi"n are
A% 6ser inter$ace desi"n; data manipuation; and
output ana!sis%
'% &rocess desi"n; output desi"n; and output ana!sis%
C% 6ser inter$ace desi"n; data desi"n; and process
desi"n%
(% (ata desi"n; input #aidation; and processin"%
[106] Source: CMA 06-4 4--
5rdinari!; the ana!sis too $or the s!stems ana!st and
steerin" committee to use in seectin" the .est s!stem
aternati#e is
A% &iot testin"%
'% 6ser seection%
(% Cost-.ene$it ana!sis%
[107] Source: CMA 1,-4 4-1,
=hich one o$ the $oo+in" statements most accurate!
represents the .asic steps in desi"nin" a spreadsheet
mode?
A% (e$ine the pro.em; identi$! inputs and outputs;
de#eop assumptions and decision criteria; and
document $ormuas%
'% 2denti$! inputs and outputs; de#eop assumptions
and decision criteria; document $ormuas; and .uid
macros%
C% (e$ine the pro.em; de#eop assumptions and
decision criteria; de#eop test cases; and .uid
macros%
(% (e#eop assumptions and decision criteria;
document $ormuas; de#eop test cases; and run test
cases%
[108] Source: CMA 1,87 5-,
Microcomputer s!stems ha#e enhanced use +ith s!stems
so$t+are and appications so$t+are% =hich one o$ the
$oo+in" statements concernin" microcomputer s!stems is
$ase?
A% (ata.ase mana"ement s!stems are a#aia.e $or
microcomputer s!stems%
'% An operatin" s!stem pro"ram is a critica so$t+are
packa"e $or microcomputers%
C% Bectronic spreadsheet packa"es are t!pes o$
appications so$t+are $or microcomputers%
(% 2nte"rated packa"es are e3ampes o$ operatin"
s!stems $or microcomputers%
[10-] Source: CMA 068- 5-10
2n a microcomputer s!stem; the pace +here parts o$ the
operatin" s!stem pro"ram and an"ua"e transator pro"ram
are permanent! stored is
A% <ead-on! memor! 9<5M:%
'% Ma"netic disk dri#e%
C% <andom-access memor! 9<AM:%
(% Ma"netic tape dri#e%
[110] Source: CMA 06-4 4-5
)he ocation in the centra processin" unit 9C&6: +here
data and pro"rams are temporari! stored durin"
processin" is the
A% Ma"netic tape dri#e%
'% <andom-access memor! 9<AM:%
C% Ma"netic disk dri#e%
(% Dopp! disk dri#e%
[111] Source: CMA 06-5 4-16
)he main components o$ the centra processin" unit 9C&6:
o$ a computer are
A% Semiconductors; onine de#ices; and memor!%
'% Arithmetic-o"ic unit; contro unit; and primar!
memor!%
C% <andom access memor!; read on! memor!; and
au3iiar! stora"e%
(% &rimar! stora"e; input-output de#ices; and
arithmetic-o"ic unit%
[11,] Source: CMA 06-5 4-17
Access time in reation to computer processin" is the
amount o$ time it takes to
A% )ransmit data $rom a remote termina to a centra
computer%
'% Compete a transaction $rom initia input to output%
C% &er$orm a computer instruction%
(% <etrie#e data $rom memor!%
[111] Source: CMA 06-5 4-18
'anks are re7uired to process man! transactions $rom
paper documents 9e%"%; checks; deposit sips: durin" the
course o$ an a#era"e .usiness da!% )his re7uires a reia.e;
!et economica $orm o$ input% )he most common source
automation de#ice used .! .anks is
A% A disk pack%
'% Ma"netic tape%
C% 'ar codin"%
(% Ma"netic ink character reco"nition%
[114] Source: CMA 1,87 5-11
Computer manu$acturers are no+ instain" so$t+are
pro"rams permanent! inside the computer as part o$ its
main memor! to pro#ide protection $rom erasure or oss i$
there is interrupted eectrica po+er% )his concept is kno+n
as
A% Die inte"rit!%
'% So$t+are contro%
C% Dirm+are%
(% <andom access memor! 9<AM:%
[115] Source: CMA 068- 5-1,
A o$ the $oo+in" are characteristic o$ computer machine
an"ua"e e3cept
A% 2nterna .inar! code%
'% *e3adecima code%
C% Assem.! an"ua"e%
(% 5n/o$$ eectrica s+itches%
[116] Source: CMA 1,8- 5-5
Main$rame computer s!stems incude se#era ad#anced
processin" procedures% )+o o$ the most common
processin" procedures are mutiprocessin" and
mutipro"rammin"% =hich one o$ the $oo+in" statements
a.out these processin" procedures is $ase?
A% Mutiprocessin" usua! in#o#es t+o or more
computers $unctionin" simutaneous!%
'% Mutipro"rammin" ao+s mutipe pro"rams to .e
e3ecuted at e3act! the same time%
C% Mutipro"rammin" s+itches .ack and $orth
.et+een pro"rams durin" processin"%
(% Mutiprocessin" ao+s the sharin" o$ a centra
memor! durin" processin"%
[117] Source: CMA 06-5 4-15
'ock codes
A% Are "enera! used to identi$! missin" items $rom a
set o$ documents or records%
'% Ao+ a user to num.er items se7uentia!%
C% Ao+ a user to assi"n meanin" to particuar
se"ments o$ a codin" scheme%
(% Are random! cacuated "roups o$ num.ers used
as a contro check%
[118] Source: CMA 1,-, 4-,7
A common! used measure o$ the reati#e $re7uenc! o$
adds; deetes; and chan"es to a master $ie durin" a
speci$ied time period is
A% Goatiit!%
'% )he inde3 ratio%
C% )he $re7uenc! ratio%
(% )he #oume ratio%
[11-] Source: CMA 06-4 4-7
A o$ the $oo+in" are e3ampes o$ computer so$t+are
e3cept a9n:
A% (ata.ase mana"ement s!stem%
'% )eephone modem%
C% >an"ua"e transator%
(% =ord processin" packa"e%
[1,0] Source: CMA 06-5 4-14
)he inde3ed-se7uentia-access method 92SAM: is an
approach to $ie or"ani0ation
A% 2n +hich each data record has a pointer $ied
containin" the address o$ the ne3t record in the ist%
'% 2n +hich an inde3 o$ record pointers o$ some o$
the $ie attri.utes are maintained in a ist%
C% 6ses an a"orithm to con#ert a record ke! into a
stora"e address to assist +ith ater retrie#a%
(% 2n +hich records are stored se7uentia! in a direct
access $ie and or"ani0ed .! a primar! ke! stored in
an inde3 record%
[1,1] Source: CMA 06-6 4-6
)he current trend in s!stems en#ironments is to repace
ar"e main$rame computers +ith mutiprocessor computer
s!stems% A o$ the $oo+in" are reasons this trend is
occurrin" e3cept that mutiprocessor computer s!stems
A% Are "enera! more $e3i.e than main$rame
computer s!stems%
'% Are most appica.e in instaations ha#in" a ar"e
num.er o$ sma appication pro"rams%
C% Are more e$$ecti#e at handin" hi"h-#oume; onine
transaction processin"%
(% Appications are "enera! easier to pro"ram than
main$rame appications%
[1,,] Source: CMA 06-6 4-1,
)he input de#ice used in a department store that ao+s a
saes cerk to pass a i"ht pen o#er the price ta" to record
the purchase is a9n:
A% Mark-sense reader%
'% 5ptica scanner%
C% )ouch-tone de#ice%
(% >aser .ar code scanner%
[1,1] Source: CMA 06-6 4-11
A o$ the $oo+in" are computer input de#ices e3cept a9n:
A% &otter%
'% Mouse%
C% Ma"netic ink character reco"nition de#ice%
(% >i"ht pen%
[1,4] Source: CMA 1,-6 4-1-
An in$ormation s!stem 92S: pro8ect mana"er is current! in
the process o$ addin" a s!stems ana!st to the 2S sta$$% )he
ne+ s!stems ana!st +i .e in#o#ed +ith testin" the ne+
computeri0ed s!stem% At +hich sta"e o$ the s!stems
de#eopment i$e c!ce +i the ana!st .e primari! used?
'% <e7uirements de$inition%
C% Do+chartin"%
(% 2mpementation%
[1,5] Source: CMA 1,-6 4-,1
=hich one o$ the $oo+in" technoo"ica eements o$
computer-.ased in$ormation s!stems has the east e$$ect in
dri#in" the chan"es that are current! occurrin" in the
+orkpace?
A% Ad#ances in microcomputer hard+are and
so$t+are%
'% 5$$ice automation and teeprocessin"%
C% (ecision support s!stems and arti$icia intei"ence
9A2:%
(% Ad#ances in disaster reco#er! s!stems%
[1,6] Source: CMA 1,-6 4-,6
Deed.ack; $eed$or+ard; and pre#enti#e contros are
important t!pes o$ contro s!stems and procedures $or an
accountin" in$ormation s!stem% =hich one o$ the $oo+in"
is in the correct order o$ $eed.ack; $eed$or+ard; and
pre#enti#e contro s!stems?
A% Cash .ud"etin"; capita .ud"etin"; and hirin"
7uai$ied empo!ees%
'% Cash .ud"etin"; cost accountin" #ariances; and
separation o$ duties%
C% Cost accountin" #ariances; separation o$ duties;
and cash pannin"%
(% Cost accountin" #ariances; cash .ud"etin"; and
or"ani0ationa independence%
[1,7] Source: CMA 1,-6 4-,7
=hich one o$ the $oo+in" terms .est descri.es a decision
support s!stem 9(SS:?
A% Mana"ement reportin" s!stem%
'% Dormai0ed s!stem%
C% 2nteracti#e s!stem%
(% Accountin" in$ormation s!stem%
[1,8] Source: CMA 1,-6 4-,8
)he process o$ earnin" ho+ the current s!stem $unctions;
determinin" the needs o$ users; and de#eopin" the o"ica
re7uirements o$ a proposed s!stem is re$erred to as
A% S!stems maintenance%
'% S!stems ana!sis%
C% S!stems $easi.iit! stud!%
(% S!stems desi"n%
[1,-] Source: CMA 1,-6 4-10
An accountin" in$ormation s!stem 9A2S: must incude
certain source documents in order to contro purchasin"
and accounts pa!a.e% Dor a manu$acturin" or"ani0ation;
the .est set o$ documents shoud incude
A% &urchase re7uisitions; purchase orders; in#entor!
reports o$ "oods needed; and #endor in#oices%
'% &urchase orders; recei#in" reports; and in#entor!
reports o$ "oods needed%
C% &urchase orders; recei#in" reports; and #endor
in#oices%
(% &urchase re7uisitions; purchase orders; recei#in"
reports; and #endor in#oices%
[110] Source: CMA 1,-, 4-,-
A so$t+are too in$re7uent! used to seect or access items
in the data.ase is most ike! a9n:
A% <eport "enerator%
'% &ro"ram "enerator%
C% Appication "enerator%
(% Huer! utiit! pro"ram%
[111] Source: &u.isher
5.8ect oriented pro"rammin" is characteri0ed .! an
emphasis on o.8ects and the procedures per$ormed upon
them% =hich o$ the $oo+in" pro"rammin" an"ua"es is
most cose! associated +ith o.8ect oriented pro"rammin"?
A% 'asic%
'% Dortran%
C% C%
(% CII%
[11,] Source: &u.isher
Computers containin" more than one centra processin"
unit 9C&6: are increasin"! common% )his $eature ena.es a
computer to e3ecute mutipe instructions $rom mutipe
pro"rams simutaneous!% )his process is
A% )ime sharin"%
'% Mutitaskin"%
C% Mutiprocessin"%
(% 'atch processin"%
So$t+are o$$ered to users on a Jtr! .e$ore !ou .u!J .asis is
caed
A% Share+are%
'% Dirm+are%
C% Midde+are%
(% Dree+are%
[114] Source: CMA 1,8- 5-1
Codin" in data processin" assi"ns a uni7ue identi$ication
num.er or ke! to each data record% =hich one o$ the
$oo+in" statements a.out codin" is incorrect?
A% A primar! ke! is the main code used to store and
ocate records +ithin a $ie%
'% <ecords can .e sorted; and temporar! $ies
created; usin" codes other than their primar! ke!s%
C% Secondar! ke!s are used +hen the primar! ke!s
cannot .e $ound%
(% Secondar! ke!s are used $or aternati#e purposes
incudin" in#erted $ies%
[115] Source: CMA Samp H4--
2n an in$ormation s!stem en#ironment; man! or"ani0ations
com.ine ke! data processin" c!ces reated to accountin"
and $inance% )raditiona!; these c!ces are
A% Cash receipts; cash dis.ursements; and capita
.ud"etin"%
'% Capita .ud"etin" and $inancia reportin"%
C% Cash receipts and cash dis.ursements%
(% Cash receipts; cash dis.ursements; capita
.ud"etin"; and $inancia reportin"%
[116] Source: CMA 0687 5-4
=hich one o$ the $oo+in" input #aidation routines is not
ike! to .e appropriate in a rea-time operation?
A% Si"n check%
'% <easona.eness check%
C% Se7uence check%
(% <edundant data check%
[117] Source: CMA 0687 5-5
)he onine data entr! contro caed pre$ormattin" is
A% A pro"ram initiated prior to re"uar input to
disco#er errors in data .e$ore entr! so that the errors
can .e corrected%
'% A check to determine i$ a data items $or a
transaction ha#e .een entered .! the termina
operator%
C% A series o$ re7uests $or re7uired input data that
re7uires an accepta.e response to each re7uest
.e$ore a su.se7uent re7uest is made%
(% )he dispa! o$ a document +ith .anks $or data
items to .e entered .! the termina operator%
[118] Source: CMA 0687 5-8
2n a manua s!stem; records o$ current acti#it! are posted
$rom a 8ourna to a ed"er% 2n a computer s!stem; current
records $rom a9n:
A% )a.e $ie are updated to a transaction $ie%
'% 2nde3 $ie are updated to a master $ie%
C% )ransaction $ie are updated to a master $ie%
(% Master $ie are updated to a !ear-to-date $ie%
[11-] Source: CMA 0687 5-15
A ma8or disad#anta"e o$ distri.uted data processin" is
A% )he increased time .et+een 8o. re7uest and 8o.
competion%
'% )hat sma 8o.s cannot .e processed e$$icient!%
C% )he disruption caused +hen the main$rame "oes
do+n%
(% )hat data processin" pro$essionas ma! not .e
proper! in#o#ed%
[140] Source: CMA 1,87 5-15
2n an automated pa!ro processin" en#ironment; a
department mana"er su.stituted the time card $or a
terminated empo!ee +ith a time card $or a $ictitious
empo!ee% )he $ictitious empo!ee had the same pa! rate
and hours +orked as the terminated empo!ee% )he .est
contro techni7ue to detect this action usin" empo!ee
identi$ication num.ers +oud .e a
A% 'atch tota%
'% <ecord count%
C% *ash tota%
(% Su.se7uent check%
[141] Source: CMA 068- 5-8
A disk stora"e unit ma! .e pre$erred o#er a ma"netic tape
dri#e s!stem .ecause the disk stora"e unit
A% 2s a cheaper medium $or data stora"e%
'% 5$$ers random access to data $ies%
C% 5$$ers se7uentia access to data $ies%
(% Can .e measured in .!tes per inch%
[14,] Source: CMA 1,8- 5-,
&a!ro s!stems shoud ha#e ea.orate contros to pre#ent;
detect; and correct errors and unauthori0ed tamperin"% )he
.est set o$ contros $or a pa!ro s!stem incudes
A% 'atch and hash totas; record counts o$ each run;
proper separation o$ duties; specia contro o#er
uncaimed checks; and .ackup copies o$ acti#it! and
master $ies%
'% Bmpo!ee super#ision; .atch totas; record counts
o$ each run; and pa!ments .! check%
C% &ass+ords and user codes; .atch totas;
empo!ee super#ision; and record counts o$ each run%
(% Si"n tests; imit tests; pass+ords and user codes;
onine edit checks; and pa!ments .! check%
[141] Source: CMA 1,8- 5-1
Codin" in data processin" assi"ns a uni7ue identi$ication
num.er or ke! to each data record% =hich one o$ the
$oo+in" statements a.out codin" is incorrect?
A% A primar! ke! is the main code used to store and
ocate records +ithin a $ie%
'% <ecords can .e sorted; and temporar! $ies
created; usin" codes other than their primar! ke!s%
C% Secondar! ke!s are used +hen the primar! ke!s
cannot .e $ound%
(% Secondar! ke!s are used $or aternati#e purposes
incudin" in#erted $ies%
[144] Source: CMA 1,-0 4-,1
=hich one o$ the $oo+in" represents a ack o$ interna
contro in a computer-.ased s!stem?
A% An! and a chan"es in appications pro"rams ha#e
the authori0ation and appro#a o$ mana"ement%
'% &ro#isions e3ist to ensure the accurac! and
inte"rit! o$ computer processin" o$ a $ies and
reports%
C% &ro#isions e3ist to protect data $ies $rom
unauthori0ed access; modi$ication; or destruction%
(% &ro"rammers ha#e access to chan"e pro"rams
and data $ies +hen an error is detected%
[145] Source: CMA 1,-0 4-,,
)he most critica aspect o$ separation o$ duties +ithin
in$ormation s!stems is .et+een
A% &ro8ect eaders and pro"rammers%
'% &ro"rammers and computer operators%
C% Mana"ement and users%
(% &ro"rammers and s!stems ana!sts%
[146] Source: CMA 1,-0 4-,4
2n$ormation processin" made possi.e .! a net+ork o$
computers dispersed throu"hout an or"ani0ation is caed
A% 5nine processin"%
'% 2nteracti#e processin"%
C% )ime sharin"%
(% (istri.uted data processin"%
[147] Source: CMA 06-, 4-1
'ock codes in a codin" s!stem
A% &ro#ide istin"s o$ .aance sheet and income
statement accounts%
'% <e7uire the use o$ numeric codes on!%
C% <eser#e num.ers in a numerica se7uence that
correspond to cate"ories si"ni$icant to the user%
(% &recude the sortin" o$ data on di$$erent ke!s%
[148] Source: CMA 06-1 4-4
Accountin" contros are concerned +ith the sa$e"uardin" o$
assets and the reia.iit! o$ $inancia records% Conse7uent!;
these contros are desi"ned to pro#ide reasona.e
assurance that a o$ the $oo+in" take pace e3cept
A% &ermittin" access to assets in accordance +ith
mana"ement@s authori0ation%
'% B3ecutin" transactions in accordance +ith
mana"ement@s "enera or speci$ic authori0ation%
C% Compiance +ith methods and procedures
ensurin" operationa e$$icienc! and adherence to
mana"eria poicies%
(% Comparin" recorded assets +ith e3istin" assets at
periodic inter#as and takin" appropriate action +ith
respect to di$$erences%
[14-] Source: CMA 06-5 4-11
2n distri.uted data processin"; a rin" net+ork
A% *as a computers inked to a host computer; and
each inked computer routes a data throu"h the host
computer%
'% >inks a communication channes to $orm a oop;
and each ink passes communications throu"h its
nei"h.or to the appropriate ocation%
C% Attaches a channe messa"es aon" one common
ine +ith communication to the appropriate ocation
#ia direct access%
(% 5r"ani0es itse$ aon" hierarchica ines o$
communication usua! to a centra host computer%
[150] Source: CMA 06-1 4-1,
)he $inancia accountin" data.ase has se#era critica
reationships that must .e proper! maintained i$ the s!stem
is to $unction in an order! manner% =hich one o$ the
$oo+in" statements a.out the $inancia accountin"
data.ase is incorrect?
A% )he "enera ed"er is a master $ie in +hich a
record is maintained $or each and e#er! account in
the or"ani0ation@s accountin" s!stem%
'% Su.sidiar! ed"ers are master $ies containin"
accountin" records .! speci$ic account cate"ories%
C% Cash dis.ursements 8ournas are compete records
o$ each transaction that reduces cash%
(% )ransaction records incude cross-re$erence
.et+een "enera ed"er $ies; su.sidiar! account
num.ers; and source document num.ers%
[151] Source: CMA 1,84 5-,8
)he use o$ a "enerai0ed audit so$t+are packa"e
A% <eie#es an auditor o$ the t!pica tasks o$
in#esti"atin" e3ceptions; #eri$!in" sources o$
in$ormation; and e#auatin" reports%
'% 2s a ma8or aid in retrie#in" in$ormation $rom
computeri0ed $ies%
C% 5#ercomes the need $or an auditor to earn much
a.out computers%
(% 2s a $orm o$ auditin" around the computer%
[15,] Source: CMA 0685 5-,4
B(& accountin" contro procedures are re$erred to as
"enera contros or appication contros% )he primar!
o.8ecti#e o$ appication contros in a computer en#ironment
is to
A% Maintain the accurac! o$ the inputs; $ies; and
outputs $or speci$ic appications%
'% Bnsure the separation o$ incompati.e $unctions in
the data processin" departments%
C% &ro#ide contros o#er the eectronic $unctionin" o$
the hard+are%
(% &an $or the protection o$ the $aciities and .ackup
$or the s!stems%
[151] Source: CMA 0685 5-,5
=hich one o$ the $oo+in" is the .est reason $or
de#eopin" a computer securit! pan?
A% A possi.e threats associated +ith the data
processin" e7uipment are identi$ied%
'% <eco#er! $rom the dama"e associated +ith an!
identi$ied threats can .e assured%
C% A compan! can seect the set o$ contro poicies
and procedures that optimi0e computer securit!
reati#e to cost%
(% )he user departments can .e assured that contro
poicies are in pace and their data $ies are secure%
[154] Source: CMA 0685 5-,6
A compan! empo!in" an onine computer s!stem has C<)
terminas ocated in a operatin" departments $or in7uir!
and updatin" purposes% Man! o$ the compan!@s empo!ees
ha#e access to and are re7uired to use the C<) terminas%
A contro the compan! +oud incorporate to pre#ent an
empo!ee $rom makin" an unauthori0ed chan"e to
computer records unreated to that empo!ee@s 8o. +oud
.e to
A% <estrict the ph!sica access to terminas%
'% Bsta.ish user codes and pass+ords%
C% 6se #aidit! checks%
(% App! a compati.iit! test to transactions or
in7uiries entered .! the user%
[155] Source: CMA 0685 5-,7
An onine data entr! techni7ue that can .e empo!ed +hen
ine3perienced personne enter data is the use o$
A% 5#er$o+ procedures%
'% &romptin"%
C% Compati.iit! tests%
(% Checkpoints%
[156] Source: CMA 0685 5-,-
A data.ase is
A% Bssentia $or the stora"e o$ ar"e data sets%
'% A coection o$ reated $ies%
C% A rea-time s!stem%
(% A net+ork o$ computer terminas%
[157] Source: CMA 0685 5-,8
<outines that use the computer to check the #aidit! and
accurac! o$ transaction data durin" input are caed
A% 5peratin" s!stems%
'% Bdit pro"rams%
C% Compier pro"rams%
(% 2nte"rated test $aciities%
[158] Source: CMA 0685 5-10
5ne o$ the $irst steps in the creation o$ a data.ase is to
A% (e$ine common #aria.es and $ieds used
throu"hout the $irm%
'% 2ncrease the secondar! stora"e capacit!%
C% 5.tain so$t+are that +i $aciitate data retrie#a%
(% 2nte"rate the accountin" s!stem into the data.ase%
[15-] Source: CMA 0685 5-11
)he identi$ication o$ users +ho ha#e permission to access
data eements in a data.ase is $ound in the
A% 5peratin" s!stem%
'% S!stems manua%
C% (ata.ase schema%
(% (ata.ase $ie de$inition%
[160] Source: CMA 0685 5-11
2$ a data.ase has inte"rit!; the
A% So$t+are +as impemented a$ter e3tensi#e
acceptance testin"%
'% (ata.ase has on! consistent data%
C% (ata.ase is secure $rom accidenta entr!%
(% (ata.ase and the s!stem ha#e .een re#ie+ed .!
an e3terna auditor%
[161] Source: CMA 0685 5-1,
2n a ar"e data.ase s!stem maintained on a main$rame
computer; the most common medium $or data $ies $or the
data.ase is
A% Ma"netic tape%
'% Centra processin" unit memor!%
C% *ard disk%
(% <ead on! memor! 9<5M:%
[16,] Source: CMA 0686 5-8
<emote .atch processin" a#oids the need $or ha#in"
A% )erminas at each user ocation%
'% &rinters at each user ocation%
C% A centra processin" unit 9C&6: at each user
ocation%
(% 2nput contros at each user ocation%
[161] Source: CMA 0686 5-10
An edit o$ indi#idua transactions in a direct access $ie
processin" s!stem usua!
A% )akes pace in a separate computer run%
'% )akes pace in an onine mode as transactions are
entered%
C% )akes pace durin" a .ackup procedure%
(% 2s not per$ormed due to time constraints%
[164] Source: CMA 0686 5-11
An e3ampe o$ an interna check is
A% Makin" sure that output is distri.uted to the
proper peope%
'% Monitorin" the +ork o$ pro"rammers%
C% Coectin" accurate statistics o$ historica
transactions +hie "atherin" data%
(% <ecacuatin" an amount to assure its accurac!%
[165] Source: CMA 0686 5-1,
A contro desi"ned to catch errors at the point o$ data entr!
is
A% A .atch tota%
'% A record count%
C% A se$-checkin" di"it%
(% Checkpoints%
[166] Source: CMA 0686 5-14
&ro"ram documentation is a contro desi"ned primari! to
ensure that
A% &ro"rammers ha#e access to the tape i.rar! or
in$ormation on disk $ies%
'% &ro"rams do not make mathematica errors%
C% &ro"rams are kept up to date and per$orm as
intended%
(% (ata ha#e .een entered and processed%
[167] Source: CMA 0687 5-1
=hether or not a rea-time pro"ram contains ade7uate
contros is most e$$ecti#e! determined .! the use o$
A% Audit so$t+are%
'% An inte"rated test $aciit!%
C% A ta""in" routine%
(% A tracin" routine%
[168] Source: CMA 0687 5-7
Compati.iit! tests are sometimes empo!ed to determine
+hether an accepta.e user is ao+ed to proceed% 2n order
to per$orm compati.iit! tests; the s!stem must maintain an
access contro matri3% )he one item that is not part o$ an
access contro matri3 is a
A% >ist o$ a authori0ed user code num.ers and
pass+ords%
'% >ist o$ a $ies maintained on the s!stem%
C% >ist o$ a pro"rams maintained on the s!stem%
(% >imit on the num.er o$ transaction in7uiries that
can .e made .! each user in a speci$ied time period%
[16-] Source: CMA 0687 5-14
)he instaation o$ a data.ase mana"ement s!stem is not
ike! to ha#e an! direct impact on
A% (ata redundanc! +ithin $ies%
'% 2nconsistencies +ithin common data $ieds%
C% )he o"ic needed to so#e a pro.em in an
appication pro"ram%
(% )he interna contro o$ data accurac! and access%
[170] Source: CMA 1,87 5-17
)he reportin" o$ accountin" in$ormation pa!s a centra roe
in the re"uation o$ .usiness operations% )he importance o$
sound interna contro practices is underscored .! the
Dorei"n Corrupt &ractices Act o$ 1-77 +hich re7uires
pu.ic! o+ned 6%S% corporations to maintain s!stems o$
interna contro that meet certain minimum standards%
&re#enti#e contros are an inte"ra part o$ #irtua! a
accountin" processin" s!stems; and much o$ the
in$ormation "enerated .! the accountin" s!stem is used $or
pre#enti#e contro purposes% =hich one o$ the $oo+in" is
not an essentia eement o$ a sound pre#enti#e contro
s!stem?
A% Separation o$ responsi.iities $or the recordin";
custodia; and authori0ation $unctions%
'% Sound personne practices%
C% (ocumentation o$ poicies and procedures%
(% 2mpementation o$ state-o$-the-art so$t+are and
hard+are%
[171] Source: CMA 1,8- 5-1
)o contro purchasin" and accounts pa!a.e; an
in$ormation s!stem must incude certain source documents%
Dor a manu$acturin" or"ani0ation; these documents shoud
incude
A% &urchase orders; recei#in" reports; and #endor
in#oices%
'% <ecei#in" reports and #endor in#oices%
C% &urchase re7uisitions; purchase orders; recei#in"
reports; and #endor in#oices%
(% &urchase re7uisitions; purchase orders; in#entor!
reports o$ "oods needed; and #endor in#oices%
[Dact &attern E,]
Marport Compan! is a manu$acturin" compan! that uses
$orms and documents in its accountin" in$ormation s!stems
$or record keepin" and interna contro% )he departments in
Marport@s or"ani0ation structure and their primar!
responsi.iities are
Accounts &a!a.e -- authori0e pa!ments and prepare
#ouchers%
Accounts <ecei#a.e -- maintain customer accounts%
'iin" -- prepare in#oices to customers $or "oods sod%
Cashier -- maintain a record o$ cash receipts and
dis.ursements%
Credit (epartment -- #eri$! the credit ratin" o$ customers%
Cost Accountin" -- accumuate manu$acturin" costs $or a
"oods
produced%
Dinished /oods Storeroom -- maintain the ph!sica
in#entor! and
reated stock records o$ $inished "oods%
/enera Accountin" -- maintain a records $or the compan!@s
"enera
ed"er%
2nterna Audit -- appraise and monitor interna contros; as
+e as
conduct operationa and mana"ement audits%
2n#entor! Contro -- maintain perpetua in#entor! records $or
a
manu$acturin" materias and suppies%
Mairoom -- process incomin"; out"oin"; and
interdepartmenta mai%
&a!ro -- compute and prepare the compan! pa!ro%
&ersonne -- hire empo!ees; as +e as maintain records on
8o.
positions and empo!ees%
&urchasin" -- pace orders $or materias and suppies%
&roduction -- manu$acture $inished "oods%
&roduction &annin" -- decide the t!pes and 7uantities o$
products to
.e produced%
<ecei#in" -- recei#e a materias and suppies%
Saes -- accept orders $rom customers%
Shippin" -- ship "oods to customers%
Stores Contro -- sa$e"uard a materias and suppies unti
needed
$or production%
)imekeepin" -- prepare and contro time +orked .! hour!
empo!ees%
[17,] Source: CMA 06-0 5-1
9<e$ers to Dact &attern E,:
)he initiation o$ the purchase o$ materias and suppies
+oud .e the responsi.iit! o$ the
A% &urchasin" (epartment%
'% Stores Contro (epartment%
C% 2n#entor! Contro (epartment%
(% &roduction (epartment%
[171] Source: CMA 06-0 5-1
Mutipe copies o$ the purchase order are prepared $or
record keepin" and distri.ution +ith a cop! o$ the purchase
order sent to the #endor and one retained .! the
&urchasin" (epartment% 2n addition; $or proper
in$ormationa $o+ and interna contro purposes; a #ersion
o$ the purchase order +oud .e distri.uted to the
A% Accounts &a!a.e; <ecei#in"; and Stores Contro
(epartments%
'% Accounts &a!a.e; <ecei#in"; and 2n#entor!
Contro (epartments%
C% Accounts &a!a.e; Accounts <ecei#a.e; and
<ecei#in" (epartments%
(% Accounts &a!a.e; <ecei#in"; and &roduction
&annin" (epartments%
[174] Source: CMA 06-0 5-4
<esponsi.iit! $or $oo+in" up on an! pro.ems re"ardin"
orders o$ production materias and suppies; such as orders
$or +hich no ackno+ed"ment has .een recei#ed; orders
o#erdue; partia orders; dama"ed or su.standard
merchandise recei#ed on an order; etc%; +oud .e entrusted
to the
A% 2n#entor! Contro (epartment%
'% Stores Contro (epartment%
C% &roduction &annin" (epartment%
(% &urchasin" (epartment%
[175] Source: CMA 06-0 5-5
)he documents that the Accounts &a!a.e (epartment
must re#ie+ .e$ore it can proper! authori0e pa!ment $or
the purchase o$ materias and suppies are
A% Gendor@s in#oice; purchase re7uisition; and
ackno+ed"ment purchase order%
'% Gendor@s in#oice; ackno+ed"ment purchase
order; and recei#in" report%
C% Gendor@s month! statement; purchase order; and
#oucher%
(% Gendor@s in#oice; purchase order; and recei#in"
report%
[176] Source: CMA 06-0 5-6
)he document that is the authori0ation to initiate the
manu$acture o$ "oods is re$erred to as a
A% (ai! production schedue%
'% <a+ materias re7uisition%
C% 'i o$ materias%
(% &roduction order%
[177] Source: CMA 06-0 5-7
)he document that is used to record the actua +ork
per$ormed $or a speci$ic product .! each $actor! empo!ee
is caed a9n:
A% &a!ro re"ister%
'% &roduction order cost summar!%
C% 5perations ist%
(% Ko. time ticket%
[178] Source: CMA 06-0 5-8
5r"ani0ationa independence in the processin" o$ pa!ro is
achie#ed .! $unctiona separations that are .uit into the
s!stem% =hich one o$ the $oo+in" $unctiona separations is
not re7uired $or interna purposes?
A% Separation o$ timekeepin" $rom pa!ro
preparation%
'% Separation o$ pa!ro preparation and pa!check
distri.ution%
C% Separation o$ timekeepin" $rom $actor!
departments%
(% Separation o$ pa!ro preparation and maintenance
o$ !ear-to-date pa!ro records%
[17-] Source: CMA 06-0 5--
2$ empo!ee pa!checks are distri.uted .! hand to
empo!ees; +hich one o$ the $oo+in" departments shoud
.e responsi.e $or the sa$ekeepin" o$ uncaimed
pa!checks?
A% &a!ro (epartment%
'% )imekeepin" (epartment%
C% &roduction (epartment in +hich the empo!ee
+orks or +orked%
(% Cashier (epartment%
[180] Source: CMA 06-0 5-10
5r"ani0ationa independence is re7uired in the processin"
o$ customers@ orders in order to maintain an interna contro
structure% =hich one o$ the $oo+in" situations is not a
proper separation o$ duties in the processin" o$ orders $rom
customers?
A% Appro#a .! Credit (epartment o$ a saes order
prepared .! the Saes (epartment%
'% Shippin" o$ "oods .! the Shippin" (epartment
that ha#e .een retrie#ed $rom stock .! the Dinished
/oods Storeroom (epartment%
C% 2n#oice preparation .! the 'iin" (epartment and
postin" to customers@ accounts .! the Accounts
<ecei#a.e (epartment%
(% Appro#a o$ a saes credit memo .ecause o$ a
product return .! the Saes (epartment +ith
su.se7uent postin" to the customer@s account .! the
Accounts <ecei#a.e (epartment%
[181] Source: CMA 06-0 5-11
A .i o$ adin" is a document that
A% 2ndicates the amount the customer o+es .! istin"
the 7uantities shipped; unit price; and tota price o$
"oods shipped%
'% 2s sent +ith the "oods "i#in" a istin" o$ the
7uantities o$ items incuded in the shipment%
C% 2s used to trans$er responsi.iit! $or "oods
.et+een the seer o$ "oods and a common carrier%
(% <educes a customer@s account $or "oods returned
to the seer%
[18,] Source: C2A 11-, 222-11
A manu$acturer is de#eopin" a ne+ data.ase s!stem $or its
products; +hich are made to order in .atches% (urin" the
da!; cerks respond to customer in7uiries a.out the status
o$ orders% At ni"ht; in#oices are produced in .atch $or
competed orders% )he .est access method $or production
data is
A% 2nde3ed se7uentia%
'% (irect%
C% *ashed%
(% Se7uentia%
[181] Source: C2A 05-4 222-10
Contin"enc! pannin" aternati#es can #ar! .! computer
processin" en#ironment% A compan! is east ike! to use a
reciproca processin" a"reement $or
A% >ar"e .atch operations%
'% 5nine teeprocessin" $aciities%
C% Sma .atch operations%
(% )ota! centrai0ed operations%
[184] Source: C2A 05-1 222-8,
A(A'AS; (A)AC5M/('; (',; 2(MS; and 2MS are
A% >i.rar! s!stems%
'% Access contro s!stems%
C% &ro"rammin" an"ua"es%
(% (ata.ase mana"ement s!stems%
[185] Source: C2A 11-1 222-,7
5ccasiona!; a data.ase user ma! send an incorrect
update to the data.ase% 6ndoin" the update is di$$icut
.ecause the od data ha#e .een repaced .! the ne+;
incorrect data% )he $eature o$ a s!stem that ao+s the user
to undo the mistake is cassi$ied as error
A% &re#ention%
'% (etection%
C% Correction%
(% <eco#er!%
[186] Source: C2A 11-1 222-1,
Bna.in" users to ha#e di$$erent #ie+s o$ the same data is a
$unction o$
A% )he operatin" s!stem%
'% A pro"ram i.rar! mana"ement s!stem%
C% )he data.ase mana"ement s!stem%
(% A utiit! pro"ram%
[187] Source: C2A 11-1 222-11
)he $unction o$ a data dictionar! is to
A% 5r"ani0e and share in$ormation a.out o.8ects and
resources%
'% Speci$! s!stems users%
C% Speci$! pri#ie"es and securit! rues $or o.8ects
and resources%
(% (e#eop and maintain the data.ase%
[188] Source: C2A 05-4 222-,7
)he a.iit! to add or update documentation items in data
dictionaries shoud .e restricted to
A% (ata.ase administrators%
'% S!stem pro"rammers%
C% S!stem i.rarians%
(% Appication pro"rammers%
[18-] Source: C2A 11-1 222-,4
=hich o$ the $oo+in" is a de#ice used in a data
communications s!stem to interea#e the so+ data
transmissions o$ man! di$$erent termina de#ices to $u! use
the capacit! o$ a medium- or hi"h-speed data
communication ine?
A% Mutipe3or%
'% Modem%
C% Coa3ia ca.e%
(% 'us%
[1-0] Source: C2A 05-, 222-,6
As the num.er o$ computers in an or"ani0ation increases;
man! or"ani0ations $ind it use$u to interconnect them .! a
communications net+ork% A t!pe o$ net+ork that is used to
support interconnections +ithin a .uidin" is kno+n as a9n:
A% >oca-area net+ork%
'% =ide-area net+ork%
C% 'ase.and net+ork%
(% 'road.and net+ork%
[1-1] Source: C2A 11-1 222-,4
=hich o$ the $oo+in" is an ad#anta"e o$ eectronic mai
s!stems?
A% )he! are more cost-e$$ecti#e than other methods
o$ dei#erin" in$ormation%
'% )he! are easier to use than manua s!stems%
C% )he! are ine3pensi#e to impement%
(% )he s!stem is a#aia.e to a +ho +ant to use it%
[1-,] Source: C2A 05-4 222-,6
Companies no+ can use eectronic trans$ers to conduct
re"uar .usiness transactions% =hich o$ the $oo+in" terms
.est descri.es a s!stem in +hich an a"reement is made
.et+een t+o or more parties to eectronica! trans$er
purchase orders; saes orders; in#oices; and/or other
$inancia documents?
A% Bectronic $unds trans$er 9BD):%
'% Bectronic data interchan"e 9B(2:%
C% Bectronic data processin" 9B(&:%
(% Bectronic document e3chan"e 9B(B:%
[1-1] Source: CMA 1,-4 4-15
)he most critica aspect o$ the separation o$ duties +ithin a
main$rame in$ormation s!stems en#ironment is .et+een
A% &ro"rammers and pro8ect eaders%
'% &ro"rammers and s!stems ana!sts%
C% &ro"rammers and users%
(% &ro"rammers and computer operators%
[Dact &attern E1]
Athou"h a compan! uses eectronic data interchan"e +ith
most o$ its ar"e customers; it aso recei#es incomin" orders
.! mai and $a3% A$ter e3periencin" increasin" dea!s
makin" onine in7uiries; the saes department has decided
to do+noad accounts recei#a.e data to a microcomputer
each mornin"% )he microcomputer $ie +i .e used to do
credit checks on incomin" mai and $a3 orders .e$ore the
orders are encoded $or $urther processin"%
[1-4] Source: C2A 05-4 222-18
=hich is the .est set o$ data $ieds to do+noad to the
microcomputer?
A% Account num.er; name; unused credit .aance%
'% Account num.er; current customer .aance; credit
imit%
C% Account num.er; unused credit .aance%
(% Account num.er; name; current customer .aance%
[1-5] Source: C2A 05-4 222-1-
)he interna auditor e3amined the s!stem; +hich uses a
microcomputer to do credit checkin"% =hich o$ the
$oo+in" is pro.a.! not incuded as a s!stem +eakness in
the interna auditor@s report?
A% 6pdates mi"ht not .e done on a dai! .asis%
'% Credit in$ormation is not rea-time%
C% )here is no end-o$-da! .ackup procedure $or the
data%
(% 6nauthori0ed chan"es coud .e made to amounts
in the $ie%
[1-6] Source: C2A 11-1 222-1-
5$ the techni7ues a#aia.e to an auditor; +hich is the most
#aua.e in pro#idin" a summar! outine and o#era
description o$ the process o$ transactions in an in$ormation
s!stem?
A% )ransaction retrie#as%
'% )est decks%
C% So$t+are code comparisons%
(% Do+charts%
[1-7] Source: CMA Samp H4-8
2n data modein" and data.ase desi"n; the nature and
e3tent o$ a reationship .et+een t+o entities is the
A% (omain%
'% Su.schema%
C% Cardinait!%
(% <e$erentia path%
[1-8] Source: CMA 1,87 5-1
)he increased use o$ data.ase processin" s!stems makes
mana"in" data and in$ormation a ma8or in$ormation ser#ice
$unction% 'ecause the data.ases o$ an or"ani0ation are
used
$or man! di$$erent appications; the! are coordinated and
controed .! a data.ase administrator% )he $unctions o$ a
data.ase administrator are
A% (ata input preparation; data.ase desi"n; and
data.ase operations%
'% (ata.ase desi"n; data.ase operation; and
data.ase securit!%
C% (ata.ase desi"n; data.ase operation; and
e7uipment operations%
(% (ata.ase desi"n; so$t+are support; and data.ase
securit!%
[1--] Source: CMA 1,87 5-16
An empo!ee in the recei#in" department ke!ed in a
shipment $rom a remote termina and inad#ertent! omitted
the purchase order num.er% )he .est s!stems contro to
detect this error +oud .e
A% 'atch tota%
'% Competeness test%
C% Se7uence check%
(% <easona.eness test%
[,00] Source: CMA 1,8- 5-7
)he data.ase approach to s!stems and the resutin"
concept o$ data.ase mana"ement s!stems ha#e se#era
uni7ue characteristics not $ound in traditiona s!stems;
speci$ica! $ie-oriented s!stems% =hich one o$ the
$oo+in" statements does not app! to data.ase-oriented
s!stems?
A% (ata.ase s!stems ha#e data independenceF that
is; the data and the pro"rams are maintained
separate! e3cept durin" processin"%
'% (ata.ase s!stems contain a data de$inition
an"ua"e that heps descri.e each schema and
su.schema%
C% )he data.ase administrator is the part o$ the
so$t+are packa"e that instructs the operatin" aspects
o$ the pro"ram +hen data are retrie#ed%
(% A primar! "oa o$ data.ase s!stems is to minimi0e
data redundanc!%
[,01] Source: CMA 1,-0 4-,1
An interacti#e s!stem en#ironment is .est characteri0ed .!
A% (ata $ies +ith records arran"ed se7uentia!%
'% )he processin" o$ "roups o$ data at re"uar
inter#as%
C% Sortin" the transaction $ie .e$ore processin"%
(% )he processin" o$ data immediate! on input%
[,0,] Source: CMA 06-1 4-,4
&re#enti#e contros are
A% 6sua! more cost! to use than detecti#e contros%
'% Dound on! in "enera accountin" contros%
C% Dound on! in accountin" transaction contros%
(% 6sua! more cost .ene$icia than detecti#e
contros%
[,01] Source: CMA 06-1 4-,5
Bdit checks in a computeri0ed accountin" s!stem
A% Are pre#enti#e contros%
'% Shoud .e per$ormed on transactions prior to
updatin" a master $ie%
C% Must .e instaed $or the s!stem to .e operationa%
(% Shoud .e per$ormed immediate! prior to output
distri.ution%
[,04] Source: CMA 06-1 4-,6
)he concept o$ timeiness o$ data a#aia.iit! is most
ree#ant to
A% &a!ro s!stems%
'% /enera ed"er s!stems%
C% Manua s!stems%
(% 5nine s!stems%
[,05] Source: CMA 06-, 4-1
'atch processin"
A% 2s not used .! most .usinesses .ecause it reduces
the audit trai%
'% &rocesses indi#idua transactions as the! occur%
C% Ao+s users to in7uire a.out "roups o$
in$ormation contained in the s!stem%
(% Accumuates transaction records into "roups $or
processin" a"ainst the master $ie%
[,06] Source: CMA 06-1 4-6
(ata processed .! a computer s!stem are usua!
trans$erred to some $orm o$ output medium $or stora"e%
*o+e#er; the presence o$ computeri0ed output does not; in
and o$ itse$; assure the output@s accurac!; competeness; or
authenticit!% Dor this assurance; #arious contros are
needed% )he ma8or t!pes o$ contros $or this area incude
A% )ransaction contros; "enera contros; and
printout contros%
'% Acti#it! istin"s; echo checks; and pre-num.ered
$orms%
C% )ape and disk output contros and printed output
contros%
(% 2nput contros; tape and disk output contros; and
printed output contros%
[,07] Source: CMA 06-1 4-10
5nine access contros are critica $or the success$u
operation o$ toda!@s computer s!stems% )o assist in
maintainin" contro o#er such access; man! s!stems use
tests that are maintained throu"h an interna access contro
matri3 +hich consists o$
A% Authori0ed user code num.ers; pass+ords; ists o$
a $ies and pro"rams; and a record o$ the t!pe o$
access each user is entited to ha#e to each $ie and
pro"ram%
'% Authori0ed user code num.ers and pass+ords%
C% A ist o$ contros in the onine s!stem and a ist o$
those indi#iduas authori0ed to chan"e and ad8ust
these contros aon" +ith a compete ist o$ $ies in the
s!stem%
(% A competeness test; cosed oop #eri$ication; and
a compati.iit! test%
[,08] Source: CMA 06-1 4-15
)ransaction processin" s!stems $re7uent! support the
in7uir! o$ onine data.ase users% 2n7uir! processin"
incudes a o$ the $oo+in" characteristics e3cept that
A% Bither .atch or rea-time processin" ma! .e used%
'% 2t is dependent on the use o$ teecommunication
net+orks and data.ase mana"ement 7uer!
an"ua"es%
C% <esponses are in a prespeci$ied $ormat dispa!ed
on the end user@s termina%
(% Bnd users are ao+ed to make chan"es to the
records retrie#ed%
[,0-] Source: CMA 1,-4 4-16
An eectronic meetin" conducted .et+een se#era parties at
remote sites is re$erred to as
A% )eeprocessin"%
C% )eecommutin"%
(% )eecon$erencin"%
[,10] Source: CMA 1,-4 4-17
A s!stem that permits suppiers and .u!ers to ha#e direct
access to portions o$ each others@ data.ases; incudin"
in#entor! data; to enhance ser#ice and dei#eries is
A% Bectronic mai%
C% Bectronic data interchan"e%
(% (istri.uted processin"%
[,11] Source: CMA 1,-4 4-18
)he s!stem that permits the computers in a distri.uted
processin" net+ork to share the use o$ another end-user@s
appication pro"ram is
A% Bectronic data interchan"e%
C% B3ecuti#e support s!stem%
(% Cooperati#e processin"%
[,1,] Source: CMA 06-5 4-1-
A oca area net+ork 9>AA: is .est descri.ed as a9n:
A% Computer s!stem that connects computers o$ a
si0es; +orkstations; terminas; and other de#ices
+ithin a imited pro3imit!%
'% S!stem to ao+ computer users to meet and share
ideas and in$ormation%
C% Bectronic i.rar! containin" miions o$ items o$
data that can .e re#ie+ed; retrie#ed; and ana!0ed%
(% Method to o$$er speciai0ed so$t+are; hard+are;
and data handin" techni7ues that impro#e
e$$ecti#eness and reduce costs%
[,11] Source: CMA 06-5 4-,0
5ne ad#anta"e o$ a data.ase mana"ement s!stem
9('MS: is
A% )he responsi.iit! and contro assumed .! each
or"ani0ationa unit $or its o+n data%
'% )he decrease in the cost o$ the data processin"
department as users .ecome responsi.e $or
esta.ishin" their o+n data handin" techni7ues%
C% A decreased #unera.iit! .ecause the data.ase
mana"ement s!stem has numerous securit! contros
to pre#ent disasters%
(% )he independence o$ the data $rom the appication
pro"rams; +hich ao+s the pro"rams to .e
de#eoped $or the user@s speci$ic needs +ithout
concern $or data capture pro.ems%
[,14] Source: CMA 06-5 4-,1
A $at $ie structure is used in data.ase mana"ement
s!stems
9('MS: +hen
A% A compe3 net+ork structure is empo!ed%
'% A net+ork .ased structure is used and a compe3
data.ase schema is de#eoped%
C% A simpe net+ork structure is empo!ed%
(% A reationa data.ase mode is seected $or use%
[,15] Source: CMA 06-5 4-,,
2n the or"ani0ation o$ the in$ormation s!stems $unction; the
most important separation o$ duties is
A% Aot ao+in" the data i.rarian to assist in data
processin" operations%
'% Assurin" that those responsi.e $or pro"rammin"
the s!stem do not ha#e access to data processin"
operations%
C% *a#in" a separate in$ormation o$$icer at the top
e#e o$ the or"ani0ation outside o$ the accountin"
$unction%
(% 6sin" di$$erent pro"rammin" personne to maintain
utiit! pro"rams $rom those +ho maintain the
appication pro"rams%
[,16] Source: CMA 06-5 4-,1
(ata input #aidation routines incude
A% )ermina o"s%
'% &ass+ords%
C% *ash totas%
(% 'ackup contros%
[,17] Source: CMA 06-6 4-14
A critica aspect o$ a disaster reco#er! pan is to .e a.e to
re"ain operationa capa.iit! as soon as possi.e% 2n order
to accompish this; an or"ani0ation can ha#e an
arran"ement +ith its computer hard+are #endor to ha#e a
$u! operationa $aciit! a#aia.e that is con$i"ured to the
user@s speci$ic needs% )his is .est kno+n as a9n:
A% 6ninterrupti.e po+er s!stem%
'% &arae s!stem%
C% Cod site%
(% *ot site%
[,18] Source: CMA 1,-6 4-,5
A s!stem that has se#era minicomputers connected $or
communication and data transmission purposes .ut aso
ena.es each computer to process its o+n data is kno+n as
a
A% (istri.uted data processin" net+ork%
'% Centrai0ed net+ork%
C% (ecentrai0ed net+ork%
(% Mutidrop net+ork%
[,1-] Source: CMA 1,-6 4-,-
2n order to pre#ent; detect; and correct errors and
unauthori0ed tamperin"; a pa!ro s!stem shoud ha#e
ade7uate contros% )he .est set o$ contros $or a pa!ro
s!stem incudes
A% 'atch and hash totas; record counts o$ each run;
proper separation o$ duties; pass+ords and user
codes; and .ackup copies o$ acti#it! and master $ies%
'% Bmpo!ee super#ision; .atch totas; record counts
o$ each run; and pa!ments .! check%
C% &ass+ords and user codes; .atch totas;
empo!ee super#ision; and record counts o$ each run%
(% 'atch totas; record counts; user codes; proper
separation o$ duties; and onine edit checks%
[,,0] Source: CMA 06-5 4-10
2n auditin" computer-.ased s!stems; the inte"rated test
$aciit! 92)D:
A% Ao+s the auditor to assem.e test transactions
and run them throu"h the computer s!stem to test the
inte"rit! o$ contros on a sampe data .ase%
'% 2s a set o$ speciai0ed so$t+are routines that are
desi"ned to per$orm speciai0ed audit tests and store
audit e#idence%
C% 2s a concurrent audit techni7ue that esta.ishes a
specia set o$ dumm! master $ies and enters
transactions to test the pro"rams usin" the dumm!
$ies durin" re"uar processin" runs%
(% 6ses an audit o" to record transactions and data
ha#in" specia audit si"ni$icance durin" re"uar
processin" runs%
[,,1] Source: CMA 06-1 4-8
=hich one o$ the $oo+in" incorporates makin" the .est
decisions possi.e; usin" a o"ica approach to so#in"
pro.ems; usin" reasonin"; ha#in" the capa.iit! to earn;
and ao+in" su.8ecti#e inputs and outputs?
A% B3pert s!stems%
'% (ecision support s!stems%
C% Muti-net+orkin"%
(% Aeura net+orks%
[,,,] Source: &u.isher
=hich o$ the $oo+in" is not an ad#anta"e o$ usin"
computers durin" the audit process?
A% Auditor can +ork independent! o$ the auditee%
'% =orkin" papers can .e re#ie+ed $rom an o$$-site
ocation; thus sa#in" on tra#e costs%
C% Auditor has access to records at remote sites%
(% Auditors can ater cient data; i$ desired%
[,,1] Source: CMA 06-0 1-,7
5ne o$ the steps in assessin" contro risk in a computeri0ed
in$ormation contro s!stem is identi$!in" necessar! contros
to pre#ent data $rom .ein" ost; added; dupicated; or
atered durin" processin"% An e3ampe o$ this t!pe o$
contro is the
A% Authori0ation and appro#a o$ data in user
departments and screenin" o$ data .! data contro
"roups%
'% <e#ie+ o$ data output .! data contro "roups%
C% 6se o$ e3terna and interna $ie a.es%
(% 6se o$ contro totas; imit and reasona.eness
checks; and se7uence tests%
[,,4] Source: C2A 11-5 222-11
)oda! or"ani0ations are usin" microcomputers $or data
presentation .ecause microcomputer use; compared to
main$rame use; is more
A% Controa.e%
'% Conducti#e to data inte"rit!%
C% <eia.e%
(% Cost e$$ecti#e%
[,,5] Source: C2A 05-5 222-68
An insurance compan! that has adopted cooperati#e
processin" is pannin" to impement ne+ standard so$t+are
in a its oca o$$ices% )he ne+ so$t+are has a $ast response
time; is #er! user $riend!; and +as de#eoped +ith
e3tensi#e user in#o#ement% )he ne+ so$t+are captures;
consoidates; edits; #aidates; and $ina! trans$ers
standardi0ed transaction data to the head7uarters
main$rame% >oca mana"ers; +ho +ere satis$ied +ith
e3istin" oca! +ritten microcomputer appications;
opposed the ne+ approach .ecause the! anticipated
A% 2ncreased +orkoads%
'% Centrai0ation o$ a processin" tasks%
C% More accounta.iit!%
(% >ess computer e7uipment%
[,,6] Source: C2A 05-6 222-75
2n traditiona in$ormation s!stems; computer operators are
"enera! responsi.e $or .ackin" up so$t+are and data $ies
on a re"uar .asis% 2n distri.uted or cooperati#e s!stems;
ensurin" that ade7uate .ackups are taken is the
responsi.iit! o$
A% 6ser mana"ement%
'% S!stems pro"rammers%
C% (ata entr! cerks%
(% )ape i.rarians%
[,,7] Source: C2A 11-, 222-15
2n a data.ase; there are o$ten conditions that constrain
data.ase records% Dor e3ampe; a saes order cannot e3ist
uness the correspondin" customer e3ists% )his kind o$
constraint is an e3ampe o$
A% Aormai0ation%
'% Bntit! inte"rit!%
C% 2nterna schema%
(% <e$erentia inte"rit!%
[,,8] Source: C2A 11-6 222-75
2n a data.ase s!stem; ockin" o$ data heps preser#e data
inte"rit! .! permittin" transactions to ha#e contro o$ a the
data needed to compete the transactions% *o+e#er;
impementin" a ockin" procedure coud ead to
A% 2nconsistent processin"%
'% <o.ack $aiures%
C% 6nreco#era.e transactions%
(% (ead! em.races 9retrie#a contention:%
[,,-] Source: C2A 05-6 222-65
A o$ the $oo+in" are methods $or distri.utin" a reationa
data.ase across mutipe ser#ers e3cept
A% Snapshot 9makin" a cop! o$ the data.ase $or
distri.ution:%
'% <epication 9creatin" and maintainin" repica
copies at mutipe ocations:%
C% Aormai0ation 9separatin" the data.ase into o"ica
ta.es $or easier user processin":%
(% Dra"mentation 9separatin" the data.ase into parts
and distri.utin" +here the! are needed:%
[,10] Source: C2A 11-6 222-57
2n an o#era description o$ a data.ase; the names o$ data
eements; their characteristics; and their reationship to each
other are de$ined .! usin" a
A% (ata de$inition an"ua"e%
'% (ata contro an"ua"e%
C% (ata manipuation an"ua"e%
(% (ata command interpreter an"ua"e%
[,11] Source: C2A 11-1 222-11
)he $unction o$ a data dictionar! is to
A% Mark the .oundar! .et+een t+o consecuti#e
transactions%
'% 5r"ani0e and share in$ormation a.out o.8ects and
resources%
C% Speci$! s!stems users%
(% Speci$! pri#ie"es and securit! rues $or o.8ects
and resources%
[,1,] Source: C2A 05-6 222-51
)o proper! contro access to accountin" data.ase $ies; the
data.ase administrator shoud ensure that data.ase s!stem
$eatures are in pace to permit
A% <ead-on! access to the data.ase $ies%
'% 6pdatin" $rom pri#ie"ed utiities%
C% Access on! to authori0ed o"ica #ie+s%
(% 6ser updates o$ their access pro$ies%
[,11] Source: C2A 11-6 222-77
)he encr!ption techni7ue that re7uires t+o ke!s; a pu.ic
ke! that is a#aia.e to an!one $or encr!ptin" messa"es and
a pri#ate ke! that is kno+n on! to the recipient $or
decr!ptin" messa"es; is
A% <i#est; Shamir; and Ademan 9<SA:%
'% (ata encr!ption standard 9(BS:%
C% Moduator-demoduator%
(% A c!pher ock%
[,14] Source: C2A 11-6 222-78
)he use o$ messa"e encr!ption so$t+are
A% /uarantees the secrec! o$ data%
'% <e7uires manua distri.ution o$ ke!s%
C% 2ncreases s!stem o#erhead%
(% <educes the need $or periodic pass+ord chan"es%
[,15] Source: C2A 11-5 222-40
>ar"e or"ani0ations o$ten ha#e their o+n
teecommunications net+orks $or transmittin" and recei#in"
#oice; data; and ima"es% Ger! sma or"ani0ations;
ho+e#er; are unike! to .e a.e to make the in#estment
re7uired $or their o+n net+orks and are more ike! to use
A% &u.ic s+itched ines%
'% Dast-packet s+itches%
C% Standard eectronic mai s!stems%
(% )he 2nternet%
[,16] Source: C2A adap
=hich o$ the $oo+in" net+orks pro#ides the east secure
means o$ data transmission?
A% Gaue-added%
'% &u.ic-s+itched%
C% >oca area%
(% &ri#ate%
[,17] Source: C2A 05-5 222-44
2$ a s!stem does not ha#e a main$rame computer or a $ie
ser#er .ut does processin" +ithin a series o$
microcomputers; the net+ork is a9n:
A% 5$$ine processin" s!stem%
'% B3pert s!stem%
C% (irect access s!stem%
(% &eer-to-peer s!stem%
[,18] Source: C2A 11-6 222-47
A compan! makes snapshot copies o$ some o$ten-used
data and makes them a#aia.e in $ies on the main$rames%
Authori0ed users can then do+noad data su.sets into
spreadsheet pro"rams% A risk associated +ith this means o$
pro#idin" data access is that
A% (ata repicas ma! not .e s!nchroni0ed%
'% (ata $ra"ments ma! ack inte"rit!%
C% (ata transactions ma! .e committed premature!%
(% (ata currenc! ma! not .e maintained%
[,1-] Source: C2A 11-4 222-,1
=hich o$ the $oo+in" is considered to .e a ser#er in a
oca area net+ork 9>AA:?
A% )he ca.in" that ph!sica! interconnects the nodes
o$ the >AA%
'% A de#ice that stores pro"ram and data $ies $or
users o$ the >AA%
C% A de#ice that connects the >AA to other
net+orks%
(% A +orkstation that is dedicated to a sin"e user on
the >AA%
[,40] Source: C2A 05-6 222-76
=hen connectin" t+o or more eectronic mai s!stems;
+hich o$ the $oo+in" is a ma8or securit! issue?
A% 2na.iit! to encr!pt messa"es "oin" .et+een
net+ork "ate+a!s%
'% >oss o$ critica te3t +ithin messa"es%
C% 2na.iit! o$ recei#in" users to automatica!
ackno+ed"e receipt o$ messa"es%
(% 2na.iit! to keep .ackup copies o$ messa"es%
[,41] Source: C2A 11-6 222-61
A compan! has a #er! ar"e; +ide! dispersed interna audit
department% Mana"ement +ants to impement a
computeri0ed s!stem to $aciitate communications amon"
auditors% )he speci$ications re7uire that auditors ha#e the
a.iit! to pace messa"es in a centra eectronic repositor!
+here a auditors can access them% )he s!stem shoud
$aciitate $indin" in$ormation on a particuar topic% =hich
t!pe o$ s!stem +oud .est meet these speci$ications?
A% Bectronic data interchan"e 9B(2:%
'% Bectronic .uetin .oard s!stem 9''S:%
C% Da3/modem so$t+are%
(% &ri#ate .ranch e3chan"e 9&'L:%
[,4,] Source: C2A 05-6 222-57
=hich o$ the $oo+in" is ike! to .e a .ene$it o$ eectronic
data interchan"e 9B(2:?
A% 2ncreased transmission speed o$ actua
documents%
'% 2mpro#ed .usiness reationships +ith tradin"
partners%
C% (ecreased ia.iit! reated to protection o$
proprietar! .usiness data%
(% (ecreased re7uirements $or .ackup and
contin"enc! pannin"%
[,41] Source: C2A 05-1 222-18
)he emer"ence o$ eectronic data interchan"e 9B(2: as
standard operatin" practice increases the risk o$
A% 6nauthori0ed third-part! access to s!stems%
'% S!stematic pro"rammin" errors%
C% 2nade7uate kno+ed"e .ases%
(% 6nsuccess$u s!stem use%
[,44] Source: C2A 11-1 222-41
A contro a compan! coud use to detect $or"ed B(2
messa"es is to
A% Ackno+ed"e a messa"es initiated e3terna! +ith
con$irmin" messa"es%
'% &ermit on! authori0ed empo!ees to ha#e access
to transmission $aciities%
C% (ea! action on orders unti a second order is
recei#ed $or the same "oods%
(% =rite a incomin" messa"es to a
+rite-once/read-man! de#ice $or archi#in"%
[,45] Source: C2A 11-6 222-5-
An insurance $irm uses a +ide area net+ork 9=AA: to
ao+ a"ents a+a! $rom the home o$$ice to o.tain current
rates and cient in$ormation and to su.mit appro#ed caims
usin" note.ook computers and dia-in modems% 2n this
situation; +hich o$ the $oo+in" methods +oud pro#ide the
.est data securit!?
A% (edicated phone ines%
'% Ca-.ack $eatures%
C% Dre7uent chan"es o$ user 2(s and pass+ords%
(% Bnd-to-end data encr!ption%
[,46] Source: C2A 11-1 222-45
'e$ore sendin" or recei#in" B(2 messa"es; a compan!
shoud
A% B3ecute a tradin" partner a"reement +ith each o$
its customers and suppiers%
'% <educe in#entor! e#es in anticipation o$ recei#in"
shipments%
C% (emand that a its suppiers impement B(2
capa.iities%
(% B#auate the e$$ecti#eness o$ its use o$ B(2
transmissions%
[,47] Source: C2A 11-1 222-46
)he .est approach $or minimi0in" the ikeihood o$ so$t+are
incompati.iities eadin" to unintei"i.e messa"es is $or a
compan! and its customers to
A% Ac7uire their so$t+are $rom the same so$t+are
#endor%
'% A"ree to s!nchroni0e their updatin" o$ B(2-reated
so$t+are%
C% A"ree to use the same so$t+are in the same +a!s
inde$inite!%
(% Bach +rite their o+n #ersion o$ the B(2-reated
so$t+are%
[,48] Source: C2A 11-5 222-6,
As or"ani0ations mo#e to impement B(2; more o$ them are
turnin" to the use o$ #aue-added net+orks 9GAAs:%
=hich o$ the $oo+in" +oud not norma! .e per$ormed
.! a GAA?
A% Store eectronic purchase orders o$ one
or"ani0ation to .e accessed .! another or"ani0ation%
'% &ro#ide common inter$aces across or"ani0ations
there.! eiminatin" the need $or one or"ani0ation to
esta.ish direct computer communication +ith a
tradin" partner%
C% Maintain a o" o$ a transactions o$ an or"ani0ation
+ith its tradin" partner%
(% &ro#ide transations $rom cients@ computer
appications to a standard protoco used $or B(2
communication%
[,4-] Source: C2A 05-6 222-5-
2n a re#ie+ o$ an B(2 appication usin" a third-part!
ser#ice pro#ider; the auditor shoud
2% Bnsure encr!ption ke!s meet 2S5 standards%
22% (etermine +hether an independent re#ie+ o$ the ser#ice
pro#ider@s operation has .een conducted%
222% Geri$! that on! pu.ic-s+itched data net+orks are used
.! the ser#ice pro#ider%
2G% Geri$! that the ser#ice pro#ider@s contracts incude
necessar! causes; such as the ri"ht to audit%
A% 2 and 22%
'% 2 and 2G%
C% 22 and 222%
(% 22 and 2G%
[,50] Source: C2A 11-1 222-4-
A$ter impementin" B(2 +ith suppiers; a compan!
disco#ered a dramatic increase in the prices it paid the
sin"e suppier o$ some specia materias $or its primar!
product ine% A$ter consutin" +ith the suppier; the
compan! determined that the suppier had assumed the risk
o$ not ha#in" in#entor! and raised its prices accordin"!
since the compan! +as the on! .u!er $or the specia
materias% )he .est approach $or mana"in" in#entor! in this
situation is $or the compan! to
A% /i#e the suppier more in$ormation a.out
e3pected use o$ the materias%
'% (emand that the suppier reduce the prices o$ the
materias%
C% Dind another suppier to repace the one char"in"
hi"her prices%
(% Chan"e its product ine so the specia materias are
no on"er needed%
[,51] Source: C2A 11-1 222-50
2$ the c!ce time $or manua purchase orders is ,5 da!s;
composed o$ 4 da!s o$ preparation; 1 da!s in the mai; 14
da!s in process at the suppier; and 4 da!s $or dei#er! o$
ra+ materias; the shortest possi.e c!ce time i$ a compan!
$u! impemented B(2 +ith suppiers +oud .e
A% ,1 da!s%
'% 18 da!s%
C% 4 da!s%
(% 1 da!%
[,5,] Source: C2A 05-6 222-64
=hich o$ the $oo+in" risks is not "reater in an eectronic
$unds trans$er 9BD): en#ironment than in a manua s!stem
usin" paper transactions?
A% 6nauthori0ed access and acti#it!%
'% (upicate transaction processin"%
C% *i"her cost per transaction%
(% 2nade7uate .ackup and reco#er! capa.iities%
[,51] Source: C2A 11-6 222-61
=hich o$ the $oo+in" is a risk that is hi"her +hen an
eectronic $unds trans$er 9BD): s!stem is used?
A% 2mproper chan"e contro procedures%
'% 6nauthori0ed access and acti#it!%
C% 2nsu$$icient onine edit checks%
(% 2nade7uate .ackups and disaster reco#er!
procedures%
[,54] Source: CMA 1,8- 5-11
Most o$ toda!@s computer s!stems ha#e hard+are contros
that are .uit in .! the computer manu$acturer% Common
hard+are contros are
A% (upicate circuitr!; echo check; and interna
header a.es%
'% )ape $ie protection; cr!pto"raphic protection; and
imit checks%
C% (upicate circuitr!; echo check; and dua readin"%
(% (upicate circuitr!; echo check; tape $ie
protection and interna header a.es%
[,55] Source: &u.isher
)he $ire+a s!stem that imits access to a computer
net+ork .! routin" users to repicated =e. pa"es is
A% A packet $iterin" s!stem%
'% Mer.eros%
C% A pro3! ser#er%
(% An authentication s!stem%
An 2nternet $ire+a is desi"ned to pro#ide ade7uate
protection a"ainst +hich o$ the $oo+in"?
A% A computer #irus%
'% 6nauthenticated o"ins $rom outside users%
C% 2nsider eakin" o$ con$identia in$ormation%
(% A )ro8an horse appication%
[,57] Source: C2A 05-1 22-17
B3pert s!stems consist o$
A% So$t+are packa"es +ith the a.iit! to make
8ud"ment decisions%
'% A pane o$ outside consutants%
C% *ard+are desi"ned to make 8ud"ment decisions%
(% *ard+are and so$t+are used to automate routine
tasks%
[,58] Source: C2A 11-6 222-68
&rudent mana"ers +i reco"ni0e the imits +ithin +hich
e3pert s!stems can .e e$$ecti#e! appied% An e3pert
s!stem +oud .e most appropriate to
A% Compensate $or the ack o$ certain technica
kno+ed"e +ithin the or"ani0ation%
'% *ep make customer-ser#ice 8o.s easier to
per$orm%
C% Automate dai! mana"eria pro.em-so#in"%
(% Bmuate human e3pertise $or strate"ic pannin"%
[,5-] Source: C2A 11-4 222-41
)he processin" in kno+ed"e-.ased s!stems is
characteri0ed .!
A% A"orithms%
'% (eterministic procedures%
C% *euristics%
(% Simuations%
[,60] Source: C2A 11-1 222-56
A .ank impemented an e3pert s!stem to hep account
representati#es consoidate the .ank@s reationships +ith
each customer% )he e3pert s!stem has
A% A se7uentia contro structure%
'% (istinct input/output #aria.es%
C% A kno+ed"e .ase%
(% &assi#e data eements%
[,61] Source: C2A 11-6 222-6-
Dor +hich o$ the $oo+in" appications +oud the use o$ a
$u00! o"ic s!stem .e the most appropriate arti$icia
intei"ence 9A2: choice?
A% Assi"nin" airport "ates to arri#in" airine $i"hts%
'% Dorecastin" demand $or spare auto parts%
C% Gentiatin" e3press+a! tunnes%
(% (ia"nosin" computer hard+are pro.ems%
[,6,] Source: CMA Samp H%4-10
An accountin" s!stem identi$ication code that uses a
sum-o$-di"its check di"it +i detect a o$ the $oo+in"
errors e3cept
A% Competeness errors%
'% )ranscription errors%
C% )ransposition errors%
(% Gaidit! errors%
[,61] Source: CMA Samp H4-11
=hich one o$ the $oo+in" statements concernin"
concurrent auditin" techni7ues is not correct?
A% )he! ao+ monitorin" a s!stem on a continuous
.asis $or $rauduent transactions%
'% )he! are most use$u in compe3 onine s!stems in
+hich audit trais ha#e either .ecome diminished or
are #er! imited%
C% )he! ao+ $aster detection o$ unauthori0ed
transactions%
(% )he! are standard components o$ "eneric
so$t+are packa"es%
[,64] Source: C&A 11-5 D-11
2n a sae-ease.ack transaction; a "ain resutin" $rom the
sae shoud .e de$erred at the time o$ the sae-ease.ack
and su.se7uent! amorti0ed +hen
2% )he seer-essee has trans$erred su.stantia! a the
risks
o$ o+nership%
22% )he seer-essee retains the ri"ht to su.stantia! a o$
the remainin" use o$ the propert!%
A% 2 on!%
'% 22 on!%
C% 'oth 2 and 22%
(% Aeither 2 nor 22%
PART 4D
Information Systems
ANSWERS
[1] Source: CMA 0687 5-6
Ans+er 9A: is incorrect .ecause this does not in#o#e
the need to reco#er $rom data oss caused .! s!stem
$aiure%
Ans+er 9': is incorrect .ecause this does not in#o#e
$aiure%
Ans+er 9C: is incorrect .ecause this does not in#o#e
$aiure%
Ans+er 9(: is correct% A checkpoint or restart
procedure is desi"ned to reco#er $rom hard+are
$aiures or po+er oss% )he process in#o#es capturin"
a #aues and pro"ram indicators at speci$ied
checkpoints and storin" them in another $ie% 2$
processin" is interrupted; it can .e resumed at the ast
checkpoint rather than at the .e"innin" o$ the run%
[,] Source: CMA 0687 5--
Ans+er 9A: is correct% A turnaround document is a
computer output prepared in such a +a! that it can
e#entua! .e used as a source document $or an input
transaction% Dor e3ampe; an optica character
reco"nition 95C<: document mi"ht .e used as a
saes in#oice to .e maied to a customer and returned
+ith pa!ment% )hus; no ne+ document +oud ha#e to
.e prepared to record the pa!ment% 6tiit! .is are
o$ten maied to customers in the $orm o$ turnaround
documents%
Ans+er 9': is incorrect .ecause turnaround
documents circuate .oth +ithin and +ithout the
or"ani0ation%
Ans+er 9C: is incorrect .ecause turnaround
documents circuate .oth +ithin and +ithout the
or"ani0ation%
Ans+er 9(: is incorrect .ecause such documents are
especia! use$u in computer s!stems .ut are aso
empo!ed in manua s!stems%
[1] Source: CMA 0687 5-10
Ans+er 9A: is incorrect .ecause a modem ao+s
computer si"nas to .e sent o#er a teephone ine%
Ans+er 9': is incorrect .ecause a modem ao+s
Ans+er 9C: is incorrect .ecause a modem ao+s
Ans+er 9(: is correct% )he term modem is an
acron!m $or moduator/demoduator% )his de#ice
con#erts di"ita si"nas to anao" si"nas; e%"%; sounds
necessar! $or transmission .! teephone ines%
Another modem at the recei#in" end recon#erts the
anao" si"nas .ack to the di"ita si"nas used .! the
computer%
[4] Source: CMA 0687 5-11
Ans+er 9A: is incorrect .ecause the throu"hput o$ a
computer can .e increased .! this acti#it!%
Ans+er 9': is incorrect .ecause the throu"hput o$ a
Ans+er 9C: is incorrect .ecause the throu"hput o$ a
Ans+er 9(: is correct% )hrou"hput is the 7uantit! o$
+ork processed in a "i#en time% 2t measures s!stem
per$ormance and em.races input; processin"; and
output% 6sin" punched cards as an input to the direct
ke!in" o$ input data is a redundant process that +i
so+ input and there.! o#era throu"hput%
[5] Source: CMA 0687 5-1,
Ans+er 9A: is incorrect .ecause the term simpe3
re$ers not on! to use o$ a sin"e C&6 .ut aso to
one-+a! transmission aon" a communication ine;
e%"%; $or dispa! on!%
Ans+er 9': is correct% )he reia.iit! o$ a s!stem is
impro#ed +hen .ackup e7uipment is a#aia.e% A
dupe3 s!stem is a centrai0ed s!stem in +hich t+o
computers are used; +ith one .ackin" up the other%
Ans+er 9C: is incorrect .ecause distri.uted s!stems
aso ha#e an inherent .ackup $eature since the!
consist o$ mutipe remote computers that share
processin" tasks and possi.! e#en data mana"ement
responsi.iities%
Ans+er 9(: is incorrect .ecause a $ront-end
processor is an anciar! de#ice that per$orms certain
communications contro $unctions $or the C&6; such
as routine data trans$er tasks%
[6] Source: CMA 1,87 5-1
Ans+er 9A: is incorrect .ecause it is not the most
accurate ans+er%
Ans+er 9': is incorrect .ecause it is not the most
accurate ans+er%
Ans+er 9C: is incorrect .ecause it is not the most
accurate ans+er%
Ans+er 9(: is correct% =hether or not an in$ormation
s!stem is computeri0ed it must capture data in a $orm
use$u $or $urther processin"% (ata must .e recorded;
#eri$ied $or accurac!; and cassi$ied into meanin"$u
cate"ories% 2t ma! aso need to .e transmitted to the
point at +hich it +i .e processed% (ata must .e
processed to !ied use$u in$ormation% )his step ma!
entai $urther #eri$ication and cassi$ication as +e as
sortin" into a speci$ied order; .atchin" or "roupin"
simiar items; makin" cacuations; and summari0in"
9a""re"atin": data eements% )he mana"ement o$ data
in#o#es stora"e; maintenance 9updatin":; and
retrie#a 9searchin" $or stored data:% A primar!
$unction o$ the s!stem at a sta"es is to esta.ish
contro o#er the accurac!; securit!; and inte"rit! o$
data% )he utimate $unction o$ the s!stem is to
"enerate or report in$ormation that is e$$ecti#e!
communicated to users% )he $ore"oin" ma! .e
summari0ed as the $unctions o$ inp ut; processin";
output; stora"e; and contro%
[7] Source: CMA 068- 5-,
Ans+er 9A: is incorrect .ecause a data-$o+ dia"ram
+oud sho+ on! +here data "oes; not the tota
s!stem%
Ans+er 9': is correct% A s!stem $o+chart is a
pictoria representation o$ an in$ormation s!stem at
the macro e#e% 2t emphasi0es inputs; processin"
steps; and outputs .ut not the detais o$ e3ecution%
Ans+er 9C: is incorrect .ecause a /antt chart is a
.ar chart used to monitor the pro"ress o$ ar"e
pro8ects%
Ans+er 9(: is incorrect .ecause a decision ta.e is
used to sho+ the #arious possi.iities a#aia.e in a
"i#en decision situation%
[8] Source: CMA 068- 5-1
Ans+er 9A: is incorrect .ecause it is a part o$ the
impementation sta"e o$ the s!stems i$e c!ce%
Ans+er 9': is incorrect .ecause it is a part o$ the
Ans+er 9C: is correct% S!stems impementation
incudes trainin" and educatin" users; documentin"
the s!stems; testin" the s!stems@ pro"rams and
procedures; s!stems con#ersion 9incudin" $ina
testin" and s+itcho#er:; and s!stems $oo+-up%
/enera s!stems desi"n is not a part o$ the
impementation sta"e o$ the i$e c!ce; .ut the detaied
s!stems desi"n; such as the ine-.!-ine codin" o$
computer pro"rams; is accompished at this sta"e%
Ans+er 9(: is incorrect .ecause it is a part o$ the
[-] Source: CMA 068- 5--
Ans+er 9A: is incorrect .ecause <5M does not
permit the stora"e o$ data%
Ans+er 9': is incorrect .ecause disk dri#es and tape
dri#es are not stora"e de#ices 9disk and tape are
used $or stora"e; .ut the dri#es are not:%
Ans+er 9C: is correct% (ata ma! .e entered into or
erased $rom <AM% <AM is used to store data that
can .e su.se7uent! used .! the C&6% <AM is used
$or primar! stora"e o$ input and processin" resuts% 2t
aso trans$ers in$ormation $or output and secondar!
stora"e%
Ans+er 9(: is incorrect .ecause disk dri#es and tape
dri#es are not stora"e de#ices 9disk and tape are
used $or stora"e; .ut the dri#es are not:%
[10] Source: CMA 068- 5-11
Ans+er 9A: is incorrect .ecause +ord processin"
so$t+are permits a microcomputer to dispa! te3t on
a screen; to edit that te3t; store it on a $opp! disk;
and print it%
Ans+er 9': is incorrect .ecause a an"ua"e transator
is so$t+are that con#erts pro"rams into
machine-reada.e instructions%
Ans+er 9C: is correct% So$t+are consists o$
pro"rammed instructions to computer e7uipment
9hard+are:% A modem is hard+are% )he term modem
is an acron!m $or moduator/demoduator% )his
de#ice con#erts di"ita si"nas to anao" si"nas; e%"%;
sounds necessar! $or transmission .! teephone ines%
Another modem at the recei#in" end recon#erts the
anao" si"nas .ack to the di"ita si"nas used .! the
computer%
Ans+er 9(: is incorrect .ecause a ('MS is compe3
so$t+are that ser#es on an inter$ace .et+een
appications and a set o$ inte"rated $ies 9a data.ase:%
[11] Source: CMA 1,8- 5-10
Ans+er 9A: is incorrect .ecause a contro tota is a
tota o$ one in$ormation $ied%
Ans+er 9': is incorrect .ecause a hash tota is the
summation o$ an other+ise meanin"ess contro tota;
such as the tota o$ a in#oice num.ers% )he purpose
is to determine +hether an! data ha#e .een ost%
Ans+er 9C: is incorrect .ecause a data access
#aidation routine imits access to data%
Ans+er 9(: is correct% Gaidit! checks; imit checks;
$ied checks; and si"n tests are a e3ampes o$ input
contros 9input #aidation routines:%
[1,] Source: CMA 1,8- 5--
Ans+er 9A: is incorrect .ecause separation o$ duties
is not a $eed$or+ard contro%
Ans+er 9': is correct% Cacuation o$ cost accountin"
#ariances is an e3ampe o$ a $eed.ack controF that is;
a contro that pro#ides a$ter-the-$act in$ormation
a.out the resuts o$ an operation% A $eed$or+ard
9pannin": contro predicts $uture conditions%
Deed$or+ard is in#o#ed in such acti#ities as cash
.ud"etin" and cash pannin"% A pre#enti#e contro
$orestas the occurrence o$ #ariations $rom desira.e
per$ormance% Separation o$ duties; or"ani0ationa
independence; and in#entor! contro are e3ampes%
)hus; the $oo+in" is the proper order: cost
accountin" #ariances; cash .ud"etin"; and
or"ani0ationa independence or separation o$ duties%
Ans+er 9C: is incorrect .ecause cash .ud"etin" is
not a $eed.ack contro and cost accountin" #ariances
is not a $eed$or+ard contro%
Ans+er 9(: is incorrect .ecause in#entor! contro is
not a $eed.ack contro and cash .ud"etin" is not a
pre#enti#e contro%
[11] Source: CMA 1,8- 5-11
Ans+er 9A: is incorrect .ecause an interna header
a.e is not a hard+are contro%
Ans+er 9': is incorrect .ecause these are not
hard+are contros%
Ans+er 9C: is correct% *ard+are contros incude
parit! checks; echo checks; dua read-+rite heads;
dua circuitr!; dia"nostic routines; .oundar!
protection; interock; and a $ie protection rin"%
Ans+er 9(: is incorrect .ecause an interna header
[14] Source: CMA 06-1 4-7
Ans+er 9A: is incorrect .ecause impementation is
e3cuded%
Ans+er 9': is incorrect .ecause ana!sis is e3cuded%
Ans+er 9C: is incorrect .ecause $oo+-up is not
incuded%
Ans+er 9(: is correct% )he s!stems de#eopment i$e
c!ce approach is the most common methodoo"!
appied to the de#eopment o$ hi"h! structured
appication s!stems% )he i$e c!ce approach is .ased
on the idea that an in$ormation s!stem has a $inite i$e
span that is imited .! the chan"in" needs o$ the
or"ani0ation% )his c!ce is ana!tica! di#isi.e into
sta"es% A ne+ s!stem i$e c!ce .e"ins +hen the
inade7uac! o$ the current s!stem eads to a decision
to de#eop a ne+ or impro#ed s!stem% )he process
"oes $rom pannin" and ana!sis to desi"n;
impementation; and $oo+-up%
[15] Source: CMA 06-1 4-17
Ans+er 9A: is incorrect .ecause the increasin"
a#aia.iit! o$ computin" po+er to mana"ers has
chan"ed the nature and timin" o$ a#aia.e in$ormation
and the acti#ities that can .e undertaken%
Ans+er 9': is incorrect .ecause indi#idua mana"ers;
not 8ust computer speciaists; can no+ make use o$
computer s!stems%
Ans+er 9C: is incorrect .ecause remote access to
computer s!stems; coection o$ data or"ani0ed to
ser#e man! appications at the same time; and the
de#eopment o$ such o$$ice automation appications
as +ord processin" and #oice-mai ha#e stimuated
chan"e%
Ans+er 9(: is correct% 2n$ormation resource
mana"ement and mana"ement in$ormation ser#ices
are not e3ampes o$ recent technoo"ica
de#eopments% )he! ha#e on" e3isted in some $orm%
[16] Source: CMA 1,84 5-,7
Ans+er 9A: is correct% Bditin" 9#aidation: o$ data
shoud produce a cumuati#e error istin" that incudes
not on! errors $ound in the current processin" run .ut
aso uncorrected errors $rom earier runs% Bach error
shoud .e identi$ied and descri.ed; and the date and
time o$ detection shoud .e "i#en% Sometimes; the
erroneous transactions ma! need to .e recorded in a
suspense $ie% )his process is the .asis $or de#eopin"
appropriate reports%
Ans+er 9': is incorrect .ecause the amount o$ +ork
needed to correct errors is not a$$ected .! the means
.! +hich errors are detected and recorded%
Ans+er 9C: is incorrect .ecause #aidation o$ data is
not dependent upon +hether an error o" is
maintained manua! or on the computer%
Ans+er 9(: is incorrect .ecause an audit trai
consists o$ much more than an error istin"%
[17] Source: CMA 1,84 5-14
Ans+er 9A: is incorrect .ecause monitors are not
concerned +ith pro"rammin"%
Ans+er 9': is incorrect .ecause monitors are not
Ans+er 9C: is correct% A so$t+are monitor is a
pro"ram or packa"e +ithin the s!stem that records
si"na counts and ma! per$orm other tasks such as
takin" JsnapshotsJ o$ interna conditions and
indications at predetermined times% )his is particuar!
ree#ant to reconstructin" records a$ter a s!stem
$aiure%
Ans+er 9(: is incorrect .ecause monitors are not
[18] Source: CMA 0685 5-,0
Ans+er 9A: is correct% 2n the de#eopment o$ an
in$ormation s!stem; the roe o$ the s!stems ana!st is
to stud! the acti#it! $or +hich a s!stem is to .e
created; de$ine its "oas or purposes; and desi"n
operations and procedures that accompish them in
the most e$$icient +a!%
Ans+er 9': is incorrect .ecause a s!stems ana!st
does not ha#e to .e a pro"rammer%
Ans+er 9C: is incorrect .ecause the ana!st is
responsi.e $or usin" technoo"! to meet in$ormation
needs; not $or the mana"ement o$ the s!stem%
Ans+er 9(: is incorrect .ecause a s!stems ana!st is
not responsi.e $or super#isin" pro"rammers%
[1-] Source: CMA 0685 5-,1
Ans+er 9A: is correct% A document $o+chart depicts
the $o+ o$ documents throu"h an entit!% 2t is part o$
the documentation o$ an accountin" s!stem and is
aso a use$u too $or understandin" the or"ani0ation@s
communications net+ork 9to the e3tent documents
are a medium o$ communication:% 2t aso sho+s the
inter$aces +ith other procedures%
Ans+er 9': is incorrect .ecause a pro"ram $o+chart
represents the speci$ic steps in a computer pro"ram
and the order in +hich the! +i .e e3ecuted%
Ans+er 9C: is incorrect .ecause a decision ta.e is a
o"ic dia"ram that sho+s possi.e conditions and
reated actions to .e taken%
Ans+er 9(: is incorrect .ecause it is a step in a
s!stems ana!sis%
[,0] Source: CMA 0685 5-,,
Ans+er 9A: is incorrect .ecause a document
$o+chart depicts the $o+ o$ documents throu"h an
entit!%
Ans+er 9': is incorrect .ecause a printer a!out chart
is used to desi"n the $ormat o$ computer "enerated
reports on preprinted $orms used on! in output%
Ans+er 9C: is correct% A record a!out is used to
descri.e the $ieds in each o"ica record o$ each $ie
used in input; output; and stora"e% >a!out sheets are
preprinted $orms used as documentation $or record
a!outs%
Ans+er 9(: is incorrect .ecause it is a step in
s!stems ana!sis%
[,1] Source: CMA 0685 5-,1
Ans+er 9A: is incorrect .ecause a document
$o+chart depicts the $o+ o$ documents throu"h an
entit!%
Ans+er 9': is correct% A printer a!out chart is a
"ridded spacin" chart that is an aid to desi"nin"
documents and reports "enerated as hardcop! paper
output .! a printer%
Ans+er 9C: is incorrect .ecause a record a!out
sheet is used $or $ormattin" computer input and $ie
records%
Ans+er 9(: is incorrect .ecause it is a step in
s!stems ana!sis%
[,,] Source: CMA 0686 5-1
Ans+er 9A: is incorrect .ecause interpretation o$
accountin" in$ormation is the $unction o$ its users%
Ans+er 9': is incorrect .ecause the main $ocus o$
accountin" s!stems is to record transactions; maintain
accounta.iit! $or assets; and pro#ide reports;
athou"h mana"eria accountin" ma! sometimes
pro#ide a .asis 9#ariance ana!sis: $or mana"ement
.! e3ception%
Ans+er 9C: is incorrect .ecause it states the purpose
o$ a mana"ement in$ormation s!stem%
Ans+er 9(: is correct% Accountin" s!stems are
desi"ned to record; process; and store data and
"enerate re7uired reports to e3terna and interna
users concernin" .usiness transactions% 2n man!
companies; such s!stems em.race .oth $inancia and
mana"eria accountin"% )he distinction .et+een an
accountin" s!stem and a mana"ement in$ormation
s!stem is that the atter pro#ides in$ormation $or
decision makin" that is .oth accountin" and
nonaccountin" reated%
[,1] Source: CMA 0686 5-,
Ans+er 9A: is incorrect .ecause participatin" in the
desi"n o$ the s!stem is an operationa task that mi"ht
impair an auditor@s o.8ecti#it!%
Ans+er 9': is incorrect .ecause usin"
state-o$-the-art techni7ues ma! .e $ruitess i$ top
mana"ement and users are not in#o#ed%
Ans+er 9C: is incorrect .ecause hard+are seection
is an important consideration%
Ans+er 9(: is correct% )he most important $actor in
pannin" $or a s!stem chan"e is to o.tain top
mana"ement@s $u support% 2$ hi"her e#e e3ecuti#es
are enthusiastic a.out the chan"e; their su.ordinates
+i tend to cooperate more $u!% )op mana"ement
shoud set priorities; cari$! the o.8ecti#es o$ the
s!stem; appro#e the on"-ran"e pans and pro8ects;
monitor de#eopment; and appoint ke! personne%
6sers shoud aso .ecome in#o#ed .ecause o$ their
kno+ed"e o$ the compan!@s speci$ic needs and their
crucia roe in impementin" and operatin" the s!stem%
[,4] Source: CMA 0686 5-4
Ans+er 9A: is correct% An operatin" s!stem is a set
o$ pro"rams and routines used .! the C&6 to contro
the operations o$ the computer% 5ne $unction
per$ormed .! the operatin" s!stem is to super#ise the
e3ecution o$ pro"rams; incudin" determinin" pro"ram
priorit!%
Ans+er 9': is incorrect .ecause a ('MS is a set o$
pro"rams that mediates .et+een appication
pro"rams and a data.ase% Since the ('MS per$orms
the $unction o$ ocatin" data items in the stora"e
media; appication pro"rams can .e +ritten that are
independent o$ the ph!sica arran"ement o$ data%
Ans+er 9C: is incorrect .ecause a utiit! pro"ram is a
"enerai0ed pro"ram $or per$ormin" a common!
re7uired process such as sortin"%
Ans+er 9(: is incorrect .ecause a an"ua"e
processor is a pro"ram that con#erts a source code
into instructions the C&6 can e3ecute%
[,5] Source: CMA 0686 5-5
Ans+er 9A: is incorrect .ecause an operatin" s!stem
is an inte"rated "roup o$ pro"rams that contros the
operations o$ a computer%
Ans+er 9': is incorrect .ecause a utiit! pro"ram is a
"enerai0ed pro"ram $or per$ormin" a common!
re7uired process such as sortin"%
Ans+er 9C: is correct% A an"ua"e processor or
transator is a pro"ram that con#erts a source
pro"ram into an o.8ect pro"ram 9instruction codes
that the C&6 can e3ecute:% B3ampes are assem.ers
9used to con#ert assem.! an"ua"e to machine
an"ua"e: and compiers 9used to con#ert
procedure-oriented an"ua"es to machine an"ua"e:%
Ans+er 9(: is incorrect .ecause an o.8ect pro"ram
is a set o$ machine-reada.e instructions that can .e
$oo+ed .! the C&6%
[,6] Source: CMA 0686 5-6
Ans+er 9A: is incorrect .ecause a source pro"ram is
+ritten .! a pro"rammer in a source an"ua"e
9D5<)<AA; C5'5>; 'AS2C: that +i .e
con#erted into an o.8ect pro"ram%
Ans+er 9': is incorrect .ecause a compier produces
a machine-an"ua"e o.8ect pro"ram $rom a source
pro"ram +ritten in a procedure-oriented an"ua"e%
Ans+er 9C: is incorrect .ecause an"ua"e processors
con#ert a source pro"ram into instruction codes that
the C&6 can e3ecute%
Ans+er 9(: is correct% Ser#ice pro"rams are aso
kno+n as utiit! pro"rams% 6tiit! pro"rams are
standardi0ed su.routines that can .e incorporated
into other pro"rams; e%"%; to apha.eti0e; to $ind
s7uare roots; etc% )hese routines are ordinari!
suppied .! the manu$acturer and are part o$ the
operatin" s!stem%
[,7] Source: CMA 0686 5--
Ans+er 9A: is incorrect .ecause a data.ase can .e
used +ith direct or se7uentia $ie access%
Ans+er 9': is incorrect .ecause separate con#ersion
and editin" runs are usua! per$ormed in an o$$ine
mode +hen se7uentia processin" is used%
Ans+er 9C: is incorrect .ecause remote .atch
processin" o$ se7uentia $ies is not unusua%
Ans+er 9(: is correct% 2n an onine; rea-time s!stem;
direct 9random:; not se7uentia; access to $ies is
re7uired% As each transaction is entered; it is edited
9#aidated:% Dies can then .e immediate! updated to
re$ect that transaction% Se7uentia $ie access is
t!pica o$ 9.ut not re7uired in: .atch processin"%
[,8] Source: CMA 0687 5-,
Ans+er 9A: is incorrect .ecause a specia run +oud
.e re7uired to cop! a disk $ie%
Ans+er 9': is incorrect .ecause an e3tra run is not
re7uired $or tape since updatin" does not destro! the
ori"ina%
Ans+er 9C: is correct% 6pdatin" a ma"netic tape $ie
in#o#es runnin" the od master $ie to"ether +ith the
transaction data to create a ne+ master $ie on a
separate tape% )he od master $ie and transactions $ie
can then .e retained as .ackup% 6pdatin" a ma"netic
disk $ie; ho+e#er; entais +ritin" on the od disk; thus
destro!in" the ori"ina master $ie% Accordin"!; the
disk $ies shoud .e copied on ma"netic tape at
appropriate inter#as so that restart procedures can
.e"in at those points i$ data are ost or destro!ed%
)ape pro#ides an e$$icient and cost e$$ecti#e medium
$or the .ackup%
Ans+er 9(: is incorrect .ecause the
"rand$ather-$ather-son techni7ue is more
appropriate! appied +ith ma"netic tape $ies%
[,-] Source: CMA 0687 5-16
Ans+er 9A: is correct% )he term s!stems pro"ram
apparent! re$ers to the operatin" s!stem% )his
so$t+are not on! mana"es appications pro"rams;
.ut aso compies them into machine-reada.e
an"ua"e $or e3ecution; re"uates the input/output
units and C&6; contros data mo#ement; schedues
8o.s; maintains o"s; mana"es utiit! pro"rams; and
communicates +ith the operator%
Ans+er 9': is incorrect .ecause such a"orithms
+oud .e $ound in appications pro"rams%
Ans+er 9C: is incorrect .ecause the operatin" s!stem
must .e a.e to communicate +ith the hard+are in
machine an"ua"e%
Ans+er 9(: is incorrect .ecause appications
pro"rams manipuate data%
[10] Source: CMA 1,87 5-5
Ans+er 9A: is correct% A s!stems ana!sis re7uires a
sur#e! o$ the e3istin" s!stem; the or"ani0ation itse$;
and the or"ani0ation@s en#ironment to determine
9amon" other thin"s: +hether a ne+ s!stem is needed
and the scope o$ the stud!% )he ana!sis o$ the sur#e!
resuts determines not on! +hat; +here; ho+; and .!
+hom acti#ities are per$ormed .ut aso +h!; ho+
+e; and +hether the! shoud .e done at a%
Ascertainin" the pro.ems and in$ormationa needs o$
decision makers is the ne3t step% )he s!stems
ana!sts must consider the entit!@s ke! success
#aria.es 9$actors that determine its success or
$aiure:; the decisions current! .ein" made and those
that shoud .e made; the $actors important in decision
makin" 9timin"; reation to other decisions; etc%:; the
in$ormation needed $or decision; and ho+ +e the
present s!stem makes those decisions% Dina!; the
s!stems ana!sis shoud esta.ish the re7uirements o$
a s!stem that +i meet user needs%
Ans+er 9': is incorrect .ecause it is a s!stems
de#eopment su.se7uent to sur#e!in" the present
s!stem; etc%
Ans+er 9C: is incorrect .ecause it is a s!stems
s!stem; etc%
Ans+er 9(: is incorrect .ecause it is a s!stems
s!stem; etc%
[11] Source: CMA 068- 5-4
Ans+er 9A: is correct% As +ith an! in#estment
decision; the "o#ernin" $actor shoud .e the
cost-.ene$it ratio% Dor this reason; .oth technoo"ica
and economic $easi.iit! studies must .e undertaken%
Ans+er 9': is incorrect .ecause it is essentia! a
nonsense ans+er in this conte3t%
Ans+er 9C: is incorrect .ecause decision tree
ana!sis +oud need to ha#e input in the $orm o$ costs
and .ene$its%
Ans+er 9(: is incorrect .ecause it is essentia! a
nonsense ans+er in this conte3t%
[1,] Source: CMA 1,-0 4-,0
Ans+er 9A: is incorrect .ecause; as stated in S%
Gaa.haneni; Auditin" So$t+are (e#eopment 9Kohn
=ie! N Sons; 2nc%; 1--0; p% ,,6:; J=akthrou"hs
are a structured series o$ peer re#ie+s o$ a s!stem
component used to en$orce standards; detect errors;
and impro#e de#eopment #isi.iit! and s!stem
7uait!%J
Ans+er 9': is incorrect .ecause s!stems desi"n is
preiminar!; not an aternati#e; to parae operation%
(esi"n must occur prior to con#ersion% Aso;
participatin" in the desi"n o$ the s!stem is an
operationa task that mi"ht impair an auditor@s
o.8ecti#it!%
Ans+er 9C: is incorrect .ecause pro"rammed checks
are part o$ the s!stem to +hich con#ersion is desired;
not a means o$ e$$ectin" the con#ersion%
Ans+er 9(: is correct% &arae runnin" con#ersion is
the processin" o$ data in .oth the od and ne+
s!stems simutaneous! and comparison o$ the resuts%
2$ the s!stems produce identica output; the ne+
s!stem is $unctionin" proper!% *o+e#er; parae
operation is cost! and a+k+ard and ma! not .e
appropriate; e%"%; +hen the s!stem has .een desi"ned
$or a ne+ $unction o$ the compan!% A piot operation
9moduar or phase-in con#ersion: is an aternati#e% 2t
entais con#ersion to the ne+ or modi$ied s!stem .!
modue or se"ment% Dor e3ampe; a supermarket
chain mi"ht con#ert one store at a time% )he
disad#anta"e o$ this method is that it ma! e3tend the
con#ersion time%
[11] Source: CMA 06-1 4-,7
Ans+er 9A: is incorrect .ecause the proper se7uence
is: ana!sis; desi"n; impementation; and operation%
Ans+er 9': is incorrect .ecause the proper se7uence
Ans+er 9C: is correct% )he s!stems de#eopment i$e
appied to the de#eopment o$ ar"e; hi"h! structured
on the idea that an in$ormation s!stem has a $inite
i$espan that is imited .! the chan"in" needs o$ the
or"ani0ation% A ne+ s!stem i$e c!ce .e"ins +hen the
to de#eop a ne+ s!stem% )he $irst step in the s!stems
de#eopment i$e c!ce is an in#esti"ation to identi$!
and de$ine the or"ani0ation@s needs% )his is $oo+ed
.! ana!sis; s!stems desi"n; impementation; and
$ina! operation o$ the s!stem% 5nce opera.e;
s!stems maintenance must .e undertaken throu"hout
the i$e o$ the s!stem%
Ans+er 9(: is incorrect .ecause the proper se7uence
[14] Source: C2A 05-, 222-,4
Ans+er 9A: is incorrect .ecause tasks usin" heuristic
9tria and error: approaches do not $oo+
preesta.ished $i3ed o"ica steps $aciitated .! $orma
in$ormation s!stems%
Ans+er 9': is incorrect .ecause pro"ramma.e tasks
usin" ad hoc ana!sis usua! in#o#e in$re7uent
decisions% )he! use a structured in$ormation process
on! +hen indicators other than the $re7uenc! o$ the
decision su""est the need $or it%
Ans+er 9C: is incorrect .ecause nonrepetiti#e tasks
are unstructured and east ike! to .e handed .! the
$orma in$ormation s!stem%
Ans+er 9(: is correct% Accordin" to (a#is and
5son [Mana"ement 2n$ormation S!stems 9,d:%
Mc/ra+-*i; 1-85; p% 6]; an M2S is Jan inte"rated
user-machine s!stem $or pro#idin" in$ormation to
support operations; mana"ement ana!sis; and
decision-makin" $unctions in an or"ani0ation% )he
s!stem uses computer hard+are and so$t+areF
manua proceduresF modes $or ana!sis; pannin";
contro; and decision-makin"F and a data.ase%J An
M2S can support structured and semistructured
decision; that is; those $or +hich a decision procedure
9em.edded decision ta.es: can .e at east partia!
pro"rammed%
[15] Source: C2A 11-, 222-,1
Ans+er 9A: is incorrect .ecause a data.ase is an
essentia part o$ the routine processin" per$ormed .!
a data processin" s!stem%
Ans+er 9': is correct% Accordin" to (a#is and 5son
[Mana"ement 2n$ormation S!stems 9,d:;
contro; and decision makin"F and a data.ase%J
Ans+er 9C: is incorrect .ecause the automation o$
routine transaction processin" is a centra $eature o$ a
data processin" s!stem%
Ans+er 9(: is incorrect .ecause the production o$
reports to support operations is a centra $eature o$ a
[16] Source: C2A 11-1 222-,,
Ans+er 9A: is correct% A decision support s!stem
9(SS: assists midde- and upper-e#e mana"ers in
on"-term; nonroutine; and o$ten unstructured
decision makin"% )he s!stem contains at east one
decision mode; is usua! interacti#e; dedicated; and
time-shared; .ut need not .e rea-time% 2t is an aid to
decision makin"; not the automation o$ a decision
process% )he microcomputer-.ased simuation mode
is used to pro#ide interacti#e pro.em so#in" 9i%e%;
scheduin": assistance; the distin"uishin" $eature o$ a
(SS%
Ans+er 9': is incorrect .ecause the "enerai0ed audit
so$t+are packa"e does not pro#ide interacti#e
pro.em so#in" assistance in retrie#in" the purchase
orders; and thus is not a (SS%
Ans+er 9C: is incorrect .ecause the 7uer! $eature o$
a ('MS does not pro#ide interacti#e pro.em
so#in" assistance in compiin" the report; and thus is
not a (SS%
Ans+er 9(: is incorrect .ecause remote access and
onine operation are not uni7ue to a (SS%
[17] Source: C2A 11-1 222-,-
Ans+er 9A: is correct% &rotot!pin" 9an e3perimenta
assurance process: is cost! and time-consumin" and
thus is not current! the most common approach% 2t
entais de#eopin" and puttin" into operation
successi#e! more re$ined #ersions o$ the s!stem unti
su$$icient in$ormation is o.tained to produce
satis$actor! desi"n% &rotot!pin" is the .est approach
in these circumstances .ecause the re7uirements are
di$$icut to speci$! in ad#ance and are ike! to chan"e
si"ni$icant! durin" de#eopment%
Ans+er 9': is incorrect .ecause the s!stem
de#eopment i$e c!ce mode is appropriate $or hi"h!
structured operationa appications +hose
re7uirements can .e de$ined in ad#ance% )hus; it is
not suita.e $or the .ank@s appication%
Ans+er 9C: is incorrect .ecause structured ana!sis
and desi"n techni7ue is a speci$ic appication o$ the
s!stem de#eopment i$e c!ce mode%
Ans+er 9(: is incorrect .ecause piot operation is a
moduar approach to con#ersion to a ne+ s!stem;
not an e3perimenta techni7ue%
[18] Source: C2A 11-1 222-11
Ans+er 9A: is incorrect .ecause the i$e c!ce
approach is .etter suited $or structured; cear!
de$ined pro8ects%
Ans+er 9': is incorrect .ecause the i$e c!ce
approach is .etter suited $or ar"e pro8ects%
Ans+er 9C: is incorrect .ecause the i$e c!ce
approach is .etter suited $or compe3 pro8ects%
Ans+er 9(: is correct% )he i$e c!ce approach is .est
empo!ed +hen s!stems are ar"e and hi"h!
structured; users understand the tasks to .e
per$ormed .! the in$ormation s!stem; and the
de#eopers ha#e direct! appica.e e3perience in
desi"nin" simiar s!stems% 2n the i$e c!ce process;
each sta"e o$ de#eopment is hi"h! structured; and
re7uirements are cear! de$ined% *o+e#er; +hen the
task is unstructured; protot!pin" ma! .e the .etter
approach% &rotot!pin" 9an e3perimenta assurance
process: is cost! and time-consumin" and thus is not
current! the most common approach% 2t entais
de#eopin" and puttin" into operation successi#e!
more re$ined #ersions o$ the s!stem unti su$$icient
in$ormation is o.tained to produce satis$actor!
desi"n%
[1-] Source: C2A 11-, 222-1-
Ans+er 9A: is incorrect .ecause possi.e #endors $or
the s!stem and their reputation $or 7uait! +oud .e
determined a$ter the $easi.iit! stud!%
Ans+er 9': is incorrect .ecause e3posure to
computer #iruses and other intrusions is part o$ the
in$ormation re7uirements phase%
Ans+er 9C: is incorrect .ecause methods o$
impementation such as parae or cut-o#er +oud .e
determined durin" the impementation and operations
sta"e%
Ans+er 9(: is correct% )he $easi.iit! stud! shoud
consider the acti#it! to .e automated; the needs o$
the user; the t!pe o$ e7uipment re7uired; the cost;
and the potentia .ene$it to the speci$ic area and the
compan! in "enera% )hus; technica $easi.iit! and
cost are determined durin" this sta"e%
[40] Source: C2A 11-, 222-87
Ans+er 9A: is correct% )he i$e c!ce approach is .est
re7uirements are cear! de$ined%
Ans+er 9': is incorrect .ecause the o+er the user
understandin" o$ tasks and the smaer the pro8ect
si0e; the ess appropriate i$e c!ce methodoo"ies are
$or the pro.em%
Ans+er 9C: is incorrect .ecause the o+er the user
understandin" o$ tasks and the more uncertain the
re7uirements; the ess appropriate i$e c!ce
methodoo"ies are $or the pro.em%
Ans+er 9(: is incorrect .ecause the more uncertain
the re7uirements; the ess appropriate i$e c!ce
[41] Source: C2A 11-, 222--4
Ans+er 9A: is incorrect .ecause di#idin" a pro8ect
into mana"ea.e se"ments at the .e"innin" instead o$
imposin" contro a$ter de#eopment is under +a! is a
rationae $or the i$e c!ce approach%
Ans+er 9': is correct% &rotot!pin" 9an e3perimenta
$or unstructured appications .ecause the
re7uirements are di$$icut to speci$! in ad#ance and
are ike! to chan"e si"ni$icant! durin" de#eopment%
)he principa rationae $or protot!pin" is that it is
easier to react to an e3istin" appication s!stem than
to speci$! desired $eatures $or a $uture s!stem;
especia! in cases in +hich re7uirements are
uncertain%
Ans+er 9C: is incorrect .ecause anticipatin" and
pannin" $or resource use rather than ac7uirin"
resources on short notice is a rationae $or the i$e
c!ce approach%
Ans+er 9(: is incorrect .ecause con#ertin" data $ies
once rather than re$ormattin" data continua! +ith
ne+ pro8ect iterations is a rationae $or the i$e c!ce
approach%
[4,] Source: C2A 11-1 222-18
Ans+er 9A: is correct% 2n order; the $unctions to .e
per$ormed are ana!sis o$ user re7uirements; desi"n
o$ processes and data structures; construction o$
pro"rams and $ies; and impementation o$ the s!stem%
Ans+er 9': is incorrect .ecause determinin" user
re7uirements throu"h ana!sis must precede desi"n o$
the s!stem%
Ans+er 9C: is incorrect .ecause construction o$ a
s!stem must precede its impementation%
Ans+er 9(: is incorrect .ecause determinin" user
re7uirements throu"h ana!sis must precede desi"n o$
the s!stem; and construction o$ a s!stem must $oo+
its desi"n%
[41] Source: C2A 05-1 222-4,
Ans+er 9A: is incorrect .ecause "reater onine
access ma! or ma! not .e hep$u; dependin" on the
user or"ani0ation@s needs%
Ans+er 9': is incorrect .ecause the marketpace
creates competiti#e pressures $or enhanced $unctions
in s!stems%
Ans+er 9C: is correct% An important mana"ement
chaen"e is to inte"rate the pannin"; desi"n; and
impementation o$ compe3 appication s!stems +ith
the strate"! o$ the or"ani0ation; +hich +i permit the
.est possi.e response to 7uick! chan"in"
in$ormation re7uirements%
Ans+er 9(: is incorrect .ecause use o$ automated
contros ma! .e independent o$ respondin" 7uick! to
chan"in" in$ormation re7uirements%
[44] Source: C2A 05-4 222-1,
Ans+er 9A: is incorrect .ecause initiation; ana!sis;
and desi"n must precede testin"%
Ans+er 9': is correct% Ma8or testin" o$ the
de#eoped s!stem occurs .e$ore impementation%
Accordin" to S!stems Audita.iit! and Contro; the
i$e c!ce approach incudes the $oo+in" sta"es 9in
order:: initiation; ana!sis; desi"n; construction; and
impementation%
Ans+er 9C: is incorrect .ecause initiation; ana!sis;
and desi"n must precede testin"%
Ans+er 9(: is incorrect .ecause a s!stem shoud .e
tested .e$ore impementation%
[45] Source: C2A 05-4 222-11
Ans+er 9A: is correct% )he test data techni7ue
in#o#es the use o$ speci$ica! prepared sets o$ input
data that test appication contros% )he purpose is to
run a #ariet! o$ transactions; +ith the outcomes
compared +ith pre#ious! determined resuts% )his
techni7ue +oud .e hep$u durin" the de#eopment
sta"e .ecause it +oud identi$! +eaknesses in the
pro"ram ear! in the de#eopment process%
Ans+er 9': is incorrect .ecause the 2)D
9minicompan!: techni7ue is used to audit transactions
durin" norma operations; not durin" the de#eopment
sta"e%
Ans+er 9C: is incorrect .ecause em.edded audit
modues are used to audit transactions durin" norma
operations; not durin" the de#eopment sta"e%
Ans+er 9(: is incorrect .ecause s!stem contro audit
re#ie+ $ies are used to audit transactions durin"
norma operations; not durin" the de#eopment sta"e%
[46] Source: C2A 05-4 222-14
Ans+er 9A: is incorrect .ecause the direct cut-o#er
method immediate! impements and s+itches to the
ne+ s!stem%
Ans+er 9': is correct% )he parae method operates
the od and ne+ s!stems simutaneous! unti
satis$action is o.tained that the ne+ s!stem is
operatin" as e3pected% )hus; the parae method is
the east risk! method o$ con#ersion .ecause it ao+s
a comparison .et+een the od and ne+ s!stem
outputs%
Ans+er 9C: is incorrect .ecause protot!pin" is an
e3perimenta assurance process that in#o#es
de#eopin" and puttin" into operation successi#e!
more re$ined #ersions o$ the s!stem% 2t is a method o$
desi"n; not o$ con#ersion%
Ans+er 9(: is incorrect .ecause the moduar/phased
method con#erts to the ne+ s!stem .! modue or
se"ment%
[47] Source: C2A 11-1 222-1,
Ans+er 9A: is incorrect .ecause main memor!
stora"e capacit! is a measure o$ memor!%
Ans+er 9': is correct% &rocessin" speed is
common! cacuated in terms o$ arithmetic-o"ic
operations per$ormed per second% Another method
o$ per$ormance measurement is +ord si0e; that is; the
num.er o$ .its that can .e manipuated in one
operation .! the processin" unit%
Ans+er 9C: is incorrect .ecause read on! memor! is
main memor! that ordinari! cannot .e chan"ed .!
the user% 2t is not a per$ormance measure%
Ans+er 9(: is incorrect .ecause; athou"h some
processors can .e $aster than others; the true
measure o$ a microprocessor is its o#era a.iit! to
process data%
[48] Source: C2A 05-1 222-45
Ans+er 9A: is incorrect .ecause the disk contro unit
pro#ides the path $or data trans$er to and $rom the
C&6 and disk de#ices%
Ans+er 9': is correct% )he C&6 is the main eement
o$ a computer s!stem% )he ma8or $unction o$ the
C&6 is to retrie#e stored instructions and data;
decode the instructions; and carr! out the instructions
in the arithmetic-o"ic unit% )he principa components
o$ the C&6 are primar! stora"e; the arithmetic-o"ic
unit; and the contro unit% A computers ha#e a C&6
that +orks in con8unction +ith periphera de#ices
9e%"%; input and output de#ices:%
Ans+er 9C: is incorrect .ecause the tape contro unit
pro#ides the path $or data trans$er to and $rom the
C&6 and tape de#ices%
Ans+er 9(: is incorrect .ecause a mutipe3or
channe pro#ides the path $or data trans$er to and
$rom the C&6 and a "roup o$ output de#ices%
[4-] Source: C2A 05-1 222-5,
Ans+er 9A: is incorrect .ecause =5<M is +rite
once; read man! times%
Ans+er 9': is incorrect .ecause <AM is random
access memor!%
Ans+er 9C: is incorrect .ecause <5M is read-on!
memor!% <5M is +here certain start-up pro"rams
are stored%
Ans+er 9(: is correct% C(-<5M is a $orm o$ aser
optica disk o$ten used $or re$erence materias% 2t is
the acron!m $or compact disk; read-on! memor!%
)hus; it is read-on! and remo#a.e%
[50] Source: C2A 05-1 222-86
Ans+er 9A: is correct% *i"her-e#e an"ua"es ha#e
certain ad#anta"es o#er o+er-e#e 9machine and
assem.er: an"ua"es% Dor e3ampe; hi"her-e#e
an"ua"es; such as C5'5>; D5<)<AA; and
'AS2C; are easier to +rite and understand and
there$ore more human e$$icient% )he! can aso .e
more computer independent than o+er-e#e
an"ua"es%
Ans+er 9': is incorrect .ecause hi"her-e#e
an"ua"es use compiers to transate source code to
machine reada.e code and thus use additiona
computer resources%
Ans+er 9C: is incorrect .ecause no computer
an"ua"e is compati.e +ith a computer operatin"
s!stems%
Ans+er 9(: is incorrect .ecause access to data is
determined .! contros +ithin appication pro"rams;
not pro"rammin" an"ua"es%
[51] Source: C2A 05-1 222-84
Ans+er 9A: is incorrect .ecause assem.er an"ua"es
usua! correate pro"rammer commands on a
one-to-one .asis +ith machine instructions% )he!
empo! mnemonic s!m.os rather than the .inar!
code used in machine an"ua"es%
Ans+er 9': is incorrect .ecause a compier is a
pro"ram that transates a hi"her-e#e an"ua"e
pro"ram into machine an"ua"e%
Ans+er 9C: is correct% A procedure-oriented or
hi"her-e#e an"ua"e ao+s speci$ication o$
processin" steps in terms o$ more hi"h! a""re"ated
operations% )ransation to an o.8ect pro"ram is
per$ormed .! a compier pro"ram% C5'5>
9C5mmon 'usiness 5riented >an"ua"e: consists o$
a series o$ Bn"ish-ike statements% D5<)<AA
9D5<mua )<AAsation: is #er! e$$ecti#e $or so#in"
mathematics and en"ineerin" pro.ems .ut is ess so
$or .usiness appications% 'AS2C 9'e"inner@s
A-purpose S!m.oic 2nstruction Code: is a +ide!
used an"ua"e $or microcomputers .ut is not
ordinari! used in ar"e .usiness appication
processin"%
Ans+er 9(: is incorrect .ecause machine an"ua"e
consists o$ instructions a computer can direct!
reco"ni0e and e3ecute% 2t is interna! stored in .inar!
$orm% A pro"rams must e#entua! .e con#erted into
machine an"ua"e%
[5,] Source: C2A 05-, 222-16
Ans+er 9A: is incorrect .ecause o+er 7uait!
documentation o$ end-user pro"rams is a ike!
outcome%
Ans+er 9': is correct% Dourth-"eneration
9pro.em-oriented: an"ua"es +ere de#eoped to
make pro"rammin" an"ua"es more user-$riend!% A
user +ho is a nonpro"rammer does not ha#e to earn
the technica +orkin"s o$ the computer to understand
$ourth-"eneration an"ua"es% )he! permit users simp!
to descri.e the pro.ems to .e so#ed rather than the
speci$ic procedures to .e $oo+ed .! the computer
in arri#in" at soutions% )hus; e$$icienc! is impro#ed
+hen mana"ers can "enerate their o+n reports +hen
needed rather than dee"atin" the task to others%
*o+e#er; unintentiona errors .! ine3perienced
pro"rammers is one o$ the dan"ers associated +ith a
+idespread increase in end-user pro"rammin"%
Ans+er 9C: is incorrect .ecause demand shoud .e
o+er%
Ans+er 9(: is incorrect .ecause a potentia increase
9not decrease: in the risk o$ $raud and irre"uarities is
one o$ the dan"ers associated +ith a +idespread
increase in end-user pro"rammin"%
[51] Source: C2A 11-, 222-1,
Ans+er 9A: is incorrect .ecause utiit! so$t+are
per$orms routine tasks such as sortin" or mer"in" o$
$ies%
Ans+er 9': is correct% 2n mutipro"rammin"; the
operatin" s!stem processes a pro"ram unti an
input-output operation is re7uired% 'ecause input or
output can .e handed .! periphera hard+are; the
C&6 can thus .e"in e3ecutin" another pro"ram@s
instructions +hie output is in pro"ress% Se#era
pro"rams are .ein" processed concurrent!; .ut on!
one is actua! .ein" e3ecuted in the C&6% )his is
accompished .! the computer s+itchin" .ack and
$orth .et+een pro"rams durin" processin"% 5peratin"
so$t+are can aso pro#ide mutiprocessin" and #irtua
stora"e capa.iities%
Ans+er 9C: is incorrect .ecause data.ase
mana"ement s!stem so$t+are ao+s access to stored
data .! pro#idin" an inter$ace .et+een users or
pro"rams and the stored data%
Ans+er 9(: is incorrect .ecause share+are is
so$t+are made a#aia.e $or a $ee to users throu"h a
distri.utor or an eectronic .uetin .oard ser#ice%
[54] Source: C2A 05-1 222-55
Ans+er 9A: is correct% )he operatin" s!stem is a
$orm o$ s!stem so$t+are that mediates .et+een the
appications pro"rams and the computer hard+are% 2t
communicates +ith the operator or user in the e#ent
o$ processor; input/output de#ice; or pro"ram errors%
Ans+er 9': is incorrect .ecause the operatin" s!stem
contains a repertoire o$ simpe commands $or
other+ise compicated $unctions .ut no pro"rams $or
speci$ic appications%
Ans+er 9C: is incorrect .ecause appication
pro"rams are responsi.e $or per$ormin" check di"it
#eri$ication o$ account num.ers%
Ans+er 9(: is incorrect .ecause utiit! pro"rams
per$orm such routine tasks as mer"in" $ies or sortin"
data%
[55] Source: C2A 05-, 222-1,
Ans+er 9A: is incorrect .ecause $ied re$ers to a
sin"e data item%
Ans+er 9': is incorrect .ecause $ie re$ers to mutipe
records%
Ans+er 9C: is incorrect .ecause data.ase re$ers to
mutipe $ies%
Ans+er 9(: is correct% A record is a coection o$
reated data items 9$ieds:% A $ied 9data item: is a
"roup o$ characters representin" one unit o$
in$ormation% )he part num.er; part description; etc%;
are represented .! $ieds%
[56] Source: C2A 11-, 222-17
Ans+er 9A: is incorrect .ecause neither se7uentia
stora"e nor chains ao+ the access necessar! to .e
a.e to easi! ocate indi#idua $ies on a random
.asis%
Ans+er 9': is incorrect .ecause neither se7uentia
stora"e nor inde3es ao+ the access necessar! to .e
a.e to easi! ocate indi#idua $ies on a random
.asis%
Ans+er 9C: is correct% <ecord ke!s pro#ide a +a!
$or each $ie to .e uni7ue! identi$ied $or random
re7uests% 2nde3es pro#ide the addresses $or each
record% &ointers pro#ide a method $or the o#erdue
accounts to .e inked to"ether $or ease in preparin"
the o#erdue report%
Ans+er 9(: is incorrect .ecause interna $ie a.es
pro#ide the identi$ication in$ormation concernin" the
$ies stored on the ma"netic media% )he! do not
pro#ide su$$icient in$ormation to ao+ access to
indi#idua records in the $ie%
[57] Source: C2A 05-1 222-57
or"ani0ed coection o$ $ies%
Ans+er 9': is correct% A data item 9or $ied: is a
"roup o$ characters% 2t is used to represent indi#idua
attri.utes o$ an entit!; such as an empo!ee@s address%
A $ied is an item in a record%
Ans+er 9C: is incorrect .ecause a $ie is a coection
o$ records%
Ans+er 9(: is incorrect .ecause a record is a
coection o$ data items%
[58] Source: C2A 11-1 222-,5
Ans+er 9A: is incorrect .ecause read-+rite time
occurs a$ter a ocation has .een accessed%
Ans+er 9': is incorrect .ecause rotationa dea! o$
the disk is aso incuded in the time needed to access
a ocation%
Ans+er 9C: is correct% <otationa dea! is the time
re7uired $or the ma"netic disk to re#aue so that the
ocation to .e accessed on the disk is under the head
o$ the read-+rite arm% Seek time is the time re7uired
to position the read-+rite arm% 'oth are necessar! to
access a ocation on a disk%
Ans+er 9(: is incorrect .ecause read-+rite time
occurs a$ter a ocation has .een accessed%
[5-] Source: C2A 05-, 222-,-
Ans+er 9A: is correct% <AM is primar! stora"e that
ma! .e used to store data and appication pro"rams%
(ata ma! .e read $rom or +ritten in <AM% 6nike
<5M and ma"netic secondar! stora"e de#ices; a
po+er interruption causes erasure o$ the contents%
Ans+er 9': is incorrect .ecause <5M is desi"ned to
retain a in$ormation +hether or not the &C is turned
on%
Ans+er 9C: is incorrect .ecause contents o$ ma"netic
disk stora"e are not a$$ected +hen the &C is turned
o$$%
Ans+er 9(: is incorrect .ecause there is no such
thin" as hard dri#e memor!%
[60] Source: C2A 11-, 222-,7
Ans+er 9A: is incorrect .ecause encr!ption is an
e$$ecti#e contro method $or .oth $opp! and hard
disks%
Ans+er 9': is incorrect .ecause .ackup so$t+are is
a#aia.e and important $or .oth hard and $e3i.e
disks%
Ans+er 9C: is incorrect .ecause securit! cards can
take contro o$ the operatin" s!stem and monitor
access and use o$ data on .oth hard and $e3i.e
disks%
Ans+er 9(: is correct% *ard disks are nonremo#a.e;
+hereas $opp! disks are remo#a.e% *ence; data
stored on! on $e3i.e disks is #er! suscepti.e to
ph!sica oss and/or dama"e; makin" contros o#er
ph!sica use #er! important%
[61] Source: C2A 05-4 222-17
Ans+er 9A: is correct% )he primar! record ke!
uni7ue! identi$ies each record in a $ie% 'ecause there
is on! one record $or each #endor in an accounts
pa!a.e master $ie; the #endor num.er +oud .e the
appropriate ke!%
Ans+er 9': is incorrect .ecause purchase order $ies
can ha#e mutipe purchase orders made out to the
same #endor% )he primar! ke! in purchase order $ies
+oud .e the purchase order num.er .ecause it is the
on! uni7ue identi$ier $or the record%
Ans+er 9C: is incorrect .ecause purchase order $ies
Ans+er 9(: is incorrect .ecause purchase order $ies
[6,] Source: C2A 05-1 222-88
Ans+er 9A: is correct% A distri.uted data processin"
s!stem ma3imi0es the ad#anta"es o$ .oth centrai0ed
and decentrai0ed s!stems% Bach remote ocation has
its o+n processin" unit that is inked to a centra
main$rame% )he ad#anta"e is that processin" tasks
ma! .e undertaken +here the! are .est per$ormed%
Ans+er 9': is incorrect .ecause the parae
approach to s!stems con#ersion in#o#es runnin"
.oth od and ne+ s!stems unti con$idence in the ne+
s!stem is achie#ed; at +hich time the od s!stem is
discarded%
Ans+er 9C: is incorrect .ecause the
strate"ic-pannin" s!stem reates to the on"-ran"e
pannin" used .! top mana"ement%
Ans+er 9(: is incorrect .ecause a oca area net+ork
is $ound +ithin an o$$ice or other sma area%
[61] Source: CMA 06-4 4-6
Ans+er 9A: is incorrect .ecause identi$!in" .ene$its
and o.8ecti#es is an eement o$ the ana!sis phase o$
the s!stems de#eopment i$e c!ce%
Ans+er 9': is correct% )he s!stems de#eopment i$e
appication s!stems% A ne+ s!stem i$e c!ce .e"ins
+hen the inade7uac! o$ the current s!stem eads to a
decision to de#eop a ne+ or impro#ed s!stem% )his
is $oo+ed .! an ana!sis phase in +hich the .ene$its
and o.8ecti#es o$ a ne+ s!stem are identi$ied and its
technica; economic; and operationa $easi.iit! is
determined% )he ana!sis phase aso incudes
determinin" the in$ormation needs o$ end users;
de$inin" pro.ems in the current s!stem; and stud!in"
the current or"ani0ation en#ironment% (e#eopin"
pro"ram speci$ications is not a part o$ the ana!sis
phase; .ut +oud .e per$ormed durin" the
de#eopment sta"e o$ the i$e c!ce%
Ans+er 9C: is incorrect .ecause determinin" the
in$ormation needs o$ end users is an eement o$ the
ana!sis phase o$ the s!stems de#eopment i$e c!ce%
Ans+er 9(: is incorrect .ecause de$inin" current
pro.ems is an eement o$ the ana!sis phase o$ the
s!stems de#eopment i$e c!ce%
[64] Source: CMA 06-4 4-8
Ans+er 9A: is incorrect .ecause the desi"n phase
$oo+s the ana!sis sta"e and in#o#es the decision to
proceed +ith impementation%
Ans+er 9': is incorrect .ecause impementation
$oo+s the ana!sis and desi"n phases o$ the i$e c!ce
and incudes the de#eopment and desi"n o$ data $ies%
Ans+er 9C: is incorrect .ecause maintenance is the
$ina sta"e o$ the i$e c!ce in that it continues
throu"hout the i$e o$ the s!stemF maintenance
incudes the redesi"n o$ the s!stem and pro"rams to
meet ne+ needs or to correct desi"n $a+s%
Ans+er 9(: is correct% A s!stems ana!sis re7uires a
9amon" other thin"s: +hether a ne+ s!stem is
needed% )he sur#e! resuts determine not on! +hat;
+here; ho+; and .! +hom acti#ities are per$ormed
.ut aso +h!; ho+ +e; and +hether the! shoud .e
done at a% Ascertainin" the pro.ems and
in$ormationa needs o$ decision makers is the ne3t
step% )he s!stems ana!st must consider the entit!@s
ke! success #aria.es 9$actors that determine its
success or $aiure:; the decisions current! .ein" made
and those that shoud .e made; the $actors important
in decision makin" 9timin"; reation to other decisions;
etc%:; the in$ormation needed $or decisions; and ho+
+e the current s!stem makes those decisions%
Dina!; the s!stems ana!sis shoud esta.ish the
re7uirements o$ a s!stem that +i meet user needs%
[65] Source: CMA 1,-4 4-11
Ans+er 9A: is correct% A "raphica user inter$ace is
part o$ an operatin" s!stem +ith +hich users ma!
interact% 2t uses "raphic icons to represent acti#ities;
pro"rams; and $ies% )he computer mouse is used to
make seections% =indo+s is a "raphica user
inter$ace she initia! de#eoped .! Microso$t to run
in con8unction +ith (5S% Ae+er operatin" s!stems
aso ha#e this $eature% )hus; +indo+in" is the
characteristic that ao+s a computer to dispa! more
than one pro"ram on the screen at the same time%
Bach pro"ram has its o+n section o$ the screen; .ut
on! one pro"ram is acti#e%
Ans+er 9': is incorrect .ecause distri.uted
processin" is a means o$ assi"nin" computer
processin" to #arious se"ments o$ a .usiness; +ith
some aspects centrai0ed and some decentrai0ed%
Ans+er 9C: is incorrect .ecause conte3t s+itchin"
does not reate to the #arious se"ments on a
computer screen%
Ans+er 9(: is incorrect .ecause a $ie e3tension is a
means o$ e3tendin" a o"ica coection o$ records%
[66] Source: CMA 06-5 4-,4
Ans+er 9A: is incorrect .ecause an in$ormation
s!stems steerin" committee shoud .e .road enou"h
to represent a users o$ the s!stem%
Ans+er 9': is correct% An in$ormation s!stems
steerin" committee consists o$ top-e#e mana"ers
representin" the $unctiona areas o$ the or"ani0ation;
such as in$ormation s!stems; accountin"; and
marketin"% 2t pro#ides o#era "uidance $or
in$ormation s!stems acti#ities to assure that "oas are
consistent +ith those o$ the or"ani0ation% )hus; the
steerin" committee esta.ishes priorities $or
impementin" appications and either per$orms or
appro#es hi"h-e#e pannin"%
Ans+er 9C: is incorrect .ecause each computeri0ed
or"ani0ation shoud ha#e an in$ormation s!stems
steerin" committee%
Ans+er 9(: is incorrect .ecause a top-do+n
approach does not e$$ecti#e! address user needs%
[67] Source: CMA 06-5 4-,-
Ans+er 9A: is incorrect .ecause; athou"h a
pro"rammin" dea! is undesira.e; it does not
necessari! impair the achie#ement o$ o.8ecti#es%
Ans+er 9': is incorrect .ecause user speci$ications
are the $oundation o$ the pro"ram de#eopment
process%
Ans+er 9C: is incorrect .ecause usin" speciai0ed
appication toos shoud a#ert pro.ems%
Ans+er 9(: is correct% &ro"ram de#eopment entais
codin" pro"rams in accordance +ith the
speci$ications esta.ished in the ph!sica desi"n phase
o$ the s!stems de#eopment i$e c!ce% )he ph!sica
s!stem desi"n incudes creatin" speci$ications $or;
amon" other thin"s; +ork $o+ and pro"rams 9.ut not
codin": that are consistent +ith the "enera or
conceptua desi"n% )he "enera desi"n incorporates
user descriptions o$ the appications% Accordin"!; a
misunderstandin" a.out user speci$ications can ha#e
$undamenta and $ar-reachin" conse7uences%
[68] Source: CMA 1,-5 4-,7
Ans+er 9A: is incorrect .ecause computer
con$i"uration is not an eement o$ a data $o+
dia"ram%
Ans+er 9': is correct% Structured ana!sis is a
"raphica method o$ de$inin" the inputs; processes;
and outputs o$ a s!stem and di#idin" it into
su.s!stems% 2t is a top do+n approach that speci$ies
the inter$aces .et+een modues and the
trans$ormations occurrin" +ithin each% (ata $o+
dia"rams are used in structured ana!sis% )he .asic
eements o$ a data $o+ dia"ram incude data source;
data destination; data $o+s; trans$ormation
processes; and data stora"e%
Ans+er 9C: is incorrect .ecause a pro"ram $o+chart
is not an eement o$ a data $o+ dia"ram%
Ans+er 9(: is incorrect .ecause a pro"ram $o+chart
is not an eement o$ a data $o+ dia"ram%
[6-] Source: CMA 1,-5 4-,8
Ans+er 9A: is incorrect .ecause a pro"ram $o+chart
depicts an o#era #ie+ o$ the speci$ic steps in a
pro"ram and the order in +hich those steps +i .e
carried out%
Ans+er 9': is correct% Computer s!stem $o+charts
are the .est depiction o$ the path o$ data throu"h an
in$ormation s!stem% A computer s!stem $o+chart
pro#ides an o#era #ie+ o$ the inputs; processes; and
outputs o$ a s!stem% 6nike a data $o+ dia"ram; it
aso sho+s the ph!sica media used $or input; output;
and stora"e%
Ans+er 9C: is incorrect .ecause a decision ta.e
depicts the pro.a.e resuts $rom seection o$
aternati#e decision paths%
Ans+er 9(: is incorrect .ecause an *2&5 chart does
not sho+ the path o$ data throu"h a s!stem%
[70] Source: CMA 1,-5 4-,-
Ans+er 9A: is incorrect .ecause it is incuded in the
s!stems impementation process%
Ans+er 9': is incorrect .ecause it is incuded in the
Ans+er 9C: is correct% )he impementation phase o$
the s!stems de#eopment i$e c!ce incudes
documentation o$ the s!stem; testin"; trainin" and
educatin" s!stem users; and con#ersion to the ne+
s!stem% S!stems desi"n precedes the impementation
phase and thus is not an eement o$ the s!stems
impementation process%
Ans+er 9(: is incorrect .ecause it is incuded in the
[71] Source: CMA 1,-5 4-10
Ans+er 9A: is correct% 2n an! s!stems decision; there
must .e an e#auation o$ the reati#e costs and
.ene$its o$ each aternati#e% Cost-.ene$it ana!sis is a
simpe test $or possi.e soutions% Costs shoud .e
ess than the .ene$its reai0ed%
Ans+er 9': is incorrect .ecause s!stems desi"n is the
process o$ matchin" user needs to appications%
ana!sis maps out possi.e actions "i#en pro.a.iistic
e#ents% &ro.a.iities are assi"ned; and the e3pected
#aue $or each decision choice and the e#ents that
mi"ht $oo+ $rom that choice are cacuated%
Ans+er 9(: is incorrect .ecause user seection ma!
i"nore the cost o$ the ne+ s!stem%
[7,] Source: C2A 05-, 222-,1
Ans+er 9A: is correct% A decision support s!stem
9(SS: assists midde- and upper-e#e mana"ers in
on"-term; nonroutine; and o$ten unstructured
decision makin"% )he s!stem contains at east one
decision mode; is usua! interacti#e; dedicated; and
time-shared; .ut need not .e rea-time% 2t is an aid to
decision makin"; not the automation o$ a decision
process%
Ans+er 9': is incorrect .ecause an M2S does not
norma! incude su.s!stems that pro#ide support $or
unstructured decisions%
Ans+er 9C: is incorrect .ecause s!stems ana!sis
techni7ues are used to desi"n the (SS%
Ans+er 9(: is incorrect .ecause a decision modes
are rationa%
[71] Source: C2A 11-, 222-,1
essentia part o$ the routine processin" per$ormed .!
a data processin" s!stem%
contro; and decision makin"F and a data.ase%J
Ans+er 9C: is incorrect .ecause the automation o$
routine transaction processin" is a centra $eature o$ a
Ans+er 9(: is incorrect .ecause the production o$
reports to support operations is a centra $eature o$ a
[74] Source: C2A 11-, 222-,4
Ans+er 9A: is incorrect .ecause the mana"ement o$
data in an or"ani0ed data.ase is a centra eement o$
M2S%
contro; and decision-makin"F and a data.ase%J
Ans+er 9C: is incorrect .ecause users o$ an M2S do
not ha#e to .e computer e3perts to reai0e .ene$its%
Ans+er 9(: is incorrect .ecause the M2S concept is
not necessari! .ased on computers; and consists o$
an or"ani0ed $ederation o$ su.s!stems rather than a
sin"e; hi"h! inte"rated s!stem%
[75] Source: C2A 05-1 222-1,
Ans+er 9A: is correct% Accordin" to the S!stems
Audita.iit! Contro sur#e! o$ mana"ers .! )he 22A;
40O o$ the respondents mentioned $aiure to meet the
.usiness needs o$ the or"ani0ation as a si"ni$icant
risk%
Ans+er 9': is incorrect .ecause; +hie a
or"ani0ations desire to use the atest technoo"! that
can .e economica! 8usti$ied; this +as not isted as a
concern o$ mana"ement reated to M2S success%
Ans+er 9C: is incorrect .ecause; +hie testin" is time
consumin" and e3pensi#e; it +as not isted as a
concern o$ mana"ement reated to M2S success%
Ans+er 9(: is incorrect .ecause use o$ CASB toos
usua! impro#es the chances o$ success instead o$
increasin" risk%
[76] Source: C2A 11-, 222-1-
Ans+er 9A: is incorrect .ecause possi.e #endors $or
the s!stem and their reputation $or 7uait! +oud .e
determined a$ter the $easi.iit! stud!%
Ans+er 9': is incorrect .ecause e3posure to
computer #iruses and other intrusions is part o$ the
in$ormation re7uirements phase%
Ans+er 9C: is incorrect .ecause methods o$
impementation such as parae or cut-o#er +oud .e
determined durin" the impementation and operations
sta"e%
Ans+er 9(: is correct% )he $easi.iit! stud! shoud
consider the acti#it! to .e automated; the needs o$
the user; the t!pe o$ e7uipment re7uired; the cost;
and the potentia .ene$it to the speci$ic area and the
compan! in "enera% )hus; technica $easi.iit! and
cost are determined durin" this sta"e%
[77] Source: C2A 11-, 222-87
Ans+er 9A: is correct% )he i$e c!ce approach is .est
re7uirements are cear! de$ined%
Ans+er 9': is incorrect .ecause the o+er the user
understandin" o$ tasks and the smaer the pro8ect
si0e; the ess appropriate i$e c!ce methodoo"ies are
$or the pro.em%
Ans+er 9C: is incorrect .ecause the o+er the user
understandin" o$ tasks and the more uncertain the
re7uirements; the ess appropriate i$e c!ce
Ans+er 9(: is incorrect .ecause the more uncertain
the re7uirements; the ess appropriate i$e c!ce
[78] Source: C2A 11-, 222-8-
Ans+er 9A: is incorrect .ecause modi$!in" pro"rams
is a de#eoper responsi.iit!%
Ans+er 9': is incorrect .ecause creatin" the initia
s!stem is a de#eoper responsi.iit!% 5peratin" the
s!stem is an operator responsi.iit!%
Ans+er 9C: is correct% )he steps in protot!pin" are
to ascertain the user@s .asic re7uirements; create the
initia protot!pe o$ the s!stem; re$ine the user@s .asic
re7uirements usin" the protot!pe; and to re#ise and
enhance the protot!pe% )he roe o$ the user in this
process is to state his/her .asic needs; o.tain
e3perience +ith the protot!pe; detect an! pro.ems;
and indicate +hen chan"es are necessar!% )his
procedure ma! .e repeated as o$ten as desired%
Ans+er 9(: is incorrect .ecause de#eopin" code is a
de#eoper responsi.iit!%
[7-] Source: C2A 11-, 222--0
Ans+er 9A: is incorrect .ecause o#era de#eopment
costs are hi"her +hen re7uirements chan"e $re7uent!
in a i$e c!ce methodoo"!%
Ans+er 9': is incorrect .ecause i$e c!ce
methodoo"ies are una.e to "i#e users a $unctionin"
s!stem 7uick!%
Ans+er 9C: is incorrect .ecause i$e c!ce
methodoo"ies re7uire en"th! appication
de#eopment time to achie#e a $unctionin" s!stem%
Ans+er 9(: is correct% )he s!stems de#eopment i$e
on the idea that an in$ormation s!stem has a $inite
or"ani0ation% )his c!ce is ana!tica! di#isi.e into
sta"es% A ne+ s!stem i$e c!ce .e"ins +hen the
to de#eop a ne+ or impro#ed s!stem% )his method is
a structured process $or controin" the creati#e
acti#it! re7uired to de#ise; de#eop; and impement
an in$ormation s!stem% )he process is descri.ed in
#ar!in" terms .! di$$erent +riters; .ut the nature and
se7uence o$ the steps are essentia! the same% >i$e
c!ce methodoo"ies pro#ide enhanced mana"ea.iit!
and contro o$ the de#eopment process .ecause the!
pro#ide structure $or a creati#e process .! di#idin" it
into mana"ea.e steps and speci$!in" +hat must .e
produced in each phase%
[80] Source: C2A 11-, 222-88
Ans+er 9A: is incorrect .ecause re#isin" and
enhancin" a s!stem are t!pica o$ protot!pin"%
Ans+er 9': is incorrect .ecause creatin" an initia
s!stem is t!pica o$ protot!pin"%
Ans+er 9C: is incorrect .ecause creatin" an initia
s!stem is t!pica o$ protot!pin"%
Ans+er 9(: is correct% Accordin" to (a#is and
5son [Mana"ement 2n$ormation S!stems 9,d:;
Mc/ra+-*i; 1-85; p% 571]; the c!ce has three
sta"es: de$inition; de#eopment; and instaation and
operation% )he de$inition sta"e incudes a proposa $or
a ne+ or modi$ied s!stem; $easi.iit! studies;
determination o$ in$ormation re7uirements; and
conceptua desi"n% )he de#eopment sta"e incudes
the ph!sica s!stem desi"n; the ph!sica data.ase
desi"n; pro"ram de#eopment; procedure
de#eopment; and $o+chartin"% 2nstaation and
operation in#o#e trainin" and educatin" users;
acceptance testin" .! users; and s!stems con#ersion
9$ina testin" and s+itcho#er:%
[81] Source: C2A 11-, 222--1
Ans+er 9A: is correct% &rotot!pin" entais de#eopin"
and puttin" into operation successi#e! more re$ined
#ersions o$ a s!stem unti su$$icient in$ormation is
o.tained to produce a satis$actor! desi"n% 2ts
ad#anta"es incude the a.iit! to e3periment +ith ne+
concepts +ithout incurrin" ar"e de#eopment costs;
o+er o#era de#eopment costs +hen appication
re7uirements chan"e o$ten; puttin" a $unctionin"
s!stem in use 7uick!; di#idin" responsi.iities
.et+een de#eopers and users; reduced appication
de#eopment time; and e$$ecti#e use o$ scarce human
resources%
Ans+er 9': is incorrect .ecause re7uirements and
conceptua desi"n ma! not .e compete; e#en in the
ast protot!pe #ersion%
Ans+er 9C: is incorrect .ecause contro points and
associated contro procedures are o$ten omitted to
o.tain a $unctionin" s!stem 7uick!%
Ans+er 9(: is incorrect .ecause i$e c!ce
methodoo"ies; not protot!pin"; pro#ide enhanced
mana"ement and contro o$ the de#eopment process%
[8,] Source: C2A 11-, 222--1
Ans+er 9A: is incorrect .ecause usin" a sin"e
re7uirements de#eopment assurance method $or a
pro8ects increases the ikeihood o$ a mismatch
.et+een the pro8ect and pro8ect characteristics%
Ans+er 9': is correct% )he contin"enc! approach to
appication de#eopment is intended to choose the
.est method $or assurin" that the appication
appropriate! re$ects user re7uirements% Dour
contin"encies a$$ect the de"ree o$ uncertaint!
re"ardin" the e#e o$ assurance pro#ided .! the
de#eopment process% >ar"er pro8ect si0e 9in terms o$
duration and cost: tends to increase uncertaint!% )he
"reater the de"ree o$ structure in decision makin"; the
o+er the uncertaint!% )he "reater the user
comprehension o$ the task 9re7uirements and
modi$ication o$ re7uirements:; the o+er the
uncertaint!% Dina!; a hi"h de"ree o$ de#eoper-task
e$$icienc! aso reduces uncertaint!%
Ans+er 9C: is incorrect .ecause adoptin" one i$e
c!ce methodoo"! increases the ikeihood o$ a
mismatch .et+een the pro8ect and pro8ect
characteristics%
Ans+er 9(: is incorrect .ecause; athou"h uncertain
re7uirements are consistent +ith a protot!pin"
approach; an or"ani0ation usin" the contin"enc!
approach shoud aso consider the other $actors in the
situation .e$ore choosin" a de#eopment strate"!%
[81] Source: C2A 11-, 222--4
Ans+er 9A: is incorrect .ecause di#idin" a pro8ect
into mana"ea.e se"ments at the .e"innin" instead o$
imposin" contro a$ter de#eopment is under +a! is a
rationae $or the i$e c!ce approach%
Ans+er 9': is correct% &rotot!pin" 9an e3perimenta
$or unstructured appications .ecause the
re7uirements are di$$icut to speci$! in ad#ance and
are ike! to chan"e si"ni$icant! durin" de#eopment%
)he principa rationae $or protot!pin" is that it is
easier to react to an e3istin" appication s!stem than
to speci$! desired $eatures $or a $uture s!stem;
especia! in cases in +hich re7uirements are
uncertain%
Ans+er 9C: is incorrect .ecause anticipatin" and
pannin" $or resource use rather than ac7uirin"
resources on short notice is a rationae $or the i$e
c!ce approach%
Ans+er 9(: is incorrect .ecause con#ertin" data $ies
once rather than re$ormattin" data continua! +ith
ne+ pro8ect iterations is a rationae $or the i$e c!ce
approach%
[84] Source: C2A 11-1 222-17
Ans+er 9A: is incorrect .ecause impro#ements in
automated contro techni7ues $oo+ $rom the
de#eopment o$ in$ormation technoo"!%
Ans+er 9': is incorrect .ecause data encr!ption
standards are a response to the increase in the use o$
teecommunications technoo"!%
Ans+er 9C: is correct% Competition has .een a
stron" moti#ator in the $inancia ser#ices industr! in
the de#eopment o$ BD) s!stems; +hich are an
appication o$ B(2% Durthermore; containin" costs in a
hi"h! competiti#e industr! can .e aided .! e#era"in"
in$ormation technoo"!% Dina!; ad#ances in
in$ormation technoo"!; especia! the +ide
acceptance o$ teecommunications standards and
protocos; ha#e made BD) s!stems possi.e%
Ans+er 9(: is incorrect .ecause impro#ements in
automated contro techni7ues and data encr!ption
standards resut $rom ad#ances in in$ormation
technoo"!%
[85] Source: C2A 05-1 222-60
Ans+er 9A: is correct% )he s!stems de#eopment i$e
on the concept that an in$ormation s!stem has a $inite
or"ani0ation% *o+e#er; there is no necessar! ink
.et+een or"ani0ationa strate"! and s!stem
re7uirements% )his is a ma8or reason $or pro8ect
$aiure%
Ans+er 9': is incorrect .ecause S(>C is desi"ned
to enhance process mana"ement%
Ans+er 9C: is incorrect .ecause users o$ten pa!
important roes in S(>C%
Ans+er 9(: is incorrect .ecause $easi.iit! studies are
a crucia part o$ the S(>C%
[86] Source: CMA 1,-, 4-,6
Ans+er 9A: is incorrect .ecause ana!sis occurs
earier in the s!stem de#eopment c!ce%
Ans+er 9': is incorrect .ecause detaied desi"n +i
occur .e$ore empo!ees are hired and trained%
Ans+er 9C: is incorrect .ecause conceptua desi"n
occurs .e$ore empo!ees are hired and trained%
Ans+er 9(: is correct% 2nstaation 9impementation:
o$ the ne+ s!stem incudes trainin" and testin"%
)rainin" and educatin" s!stem users is important not
on! $or proper use o$ the s!stem .ut aso to o$$set
the resistance o$ users +hose 8o.s ma! ha#e .een
su.stantia! chan"ed% Acceptance testin" .! users o$
inputs; outputs; pro"rams; and procedures is
necessar! to determine that the ne+ s!stem meets
their needs% S!stems con#ersion is the $ina testin"
phase%
[87] Source: CMA 06-, 4-,
Ans+er 9A: is incorrect .ecause an B2S does $ocus
on o.tainin" strate"ic o.8ecti#es%
Ans+er 9': is incorrect .ecause an B2S "i#es
immediate in$ormation a.out an or"ani0ation@s critica
9strate"ic: success $actors%
Ans+er 9C: is incorrect .ecause an B2S does not use
traditiona computer sources%
Ans+er 9(: is correct% An B2S ser#es the needs o$
top mana"ement $or transaction processin" 9primari!
in7uiries and support $or decisions:; operationa
contro; mana"eria contro; and strate"ic pannin"%
)op mana"ement needs access to the data.ase and
decision modes; the use o$ ar"e amounts o$
summari0ed interna and especia! e3terna data; and
the capacit! $or ad hoc ana!sis% )hus; an B2S
$ocuses on strate"ic 9on"-ran"e: o.8ecti#es and "i#es
immediate in$ormation a.out a $irm@s critica success
$actors% 2n$ormation is t!pica! suppied $rom
nontraditiona computer sources% *o+e#er; an B2S
pro"ram can .e used on computers o$ a si0es% An
B2S is not a pro"ram $or pro#idin" top mana"ement
+ith ad#ice and ans+ers $rom a kno+ed"e-.ased
9e3pert: s!stem%
[88] Source: CMA 1,-, 4-,5
Ans+er 9A: is incorrect .ecause an M2S pro#ides
$inancia in$ormationF an A2S is a su.s!stem +ithin an
M2S that is not imited to $inancia in$ormation%
Ans+er 9': is incorrect .ecause an A2S is a
su.s!stem +ithin an M2S +hich is an inte"rated
user-machine s!stem that incudes computer
hard+are and so$t+are%
Ans+er 9C: is correct% An in$ormation s!stem
trans$orms ra+ data into kno+ed"e use$u $or
decision makin"% An M2S pro#ides in$ormation $or
mana"ement decisions% An A2S is a su.s!stem o$ an
M2S and processes $inancia and transactiona data
ree#ant to mana"eria decisions as +e as $inancia
accountin"%
Ans+er 9(: is incorrect .ecause .oth t!pes o$
s!stems are used to pro#ide a +ide ran"e o$
in$ormation to mana"ement%
[8-] Source: CMA 06-1 4-5
Ans+er 9A: is correct% A $eed$or+ard s!stem
anticipates pro.ems and stri#es $or time! pre#ention
rather than a$ter-the-$act correction% &annin" is a
reated concept% &re#enti#e maintenance is an
e3ampe o$ a $eed$or+ard contro%
Ans+er 9': is incorrect .ecause #ariance ana!sis is a
$eed.ack contro%
Ans+er 9C: is incorrect .ecause the "oa o$
$eed$or+ard s!stems is to predict #ariations .e$ore
the! occur; not to pro#ide in$ormation .! use o$
s!stem contros on computer input%
Ans+er 9(: is incorrect .ecause $eed$or+ard
contros are concerned +ith #ariations that +i ead
to pro.ems; not +ith predictin" a $uture e#ents%
[-0] Source: CMA 06-1 4-16
Ans+er 9A: is incorrect .ecause the
decision-maker@s insi"ht and 8ud"ment are important
aspects o$ a (SS%
Ans+er 9': is correct% (ecision support s!stems
9(SS: are e3tensions o$ the M2S concept that are
use$u $or semistructured pro.ems such as those
re7uirin" the decision maker to e3ercise 8ud"ment in
controin" the process .ut ao+in" $or certain
aspects o$ the pro.em to .e prepro"rammed% A
(SS does not automate a decision .ut rather
pro#ides toos $or the user to empo! in app!in" his
or her o+n insi"ht and 8ud"ment% )he s!stem shoud
.e interacti#e to permit the user to e3pore the
pro.em .! usin" the computationa capacities;
modes; and data resources o$ the (SS% A (SS
needs $e3i.e access throu"h reia.e
communications; read! a#aia.iit! o$ terminas; and
possi.! stand-aone microcomputers% Modes tend
to .e reati#e! simpe; and s!stem de#eopment
re7uires su.stantia in#o#ement .! the user .ecause
o$ the need $or (SS to e#o#e +ith the user@s
e3perience and as ne+ conditions emer"e%
Ans+er 9C: is incorrect .ecause a (SS does not
incude pro"rammin" modes%
Ans+er 9(: is incorrect .ecause a (SS is not an
e3pert s!stem% An e3pert s!stem actua! makes the
decision; +hereas a (SS mere! aids the decision
maker%
[-1] Source: CMA 1,-4 4-11
Ans+er 9A: is incorrect .ecause a (SS does not
process transactions% 2t supports decisions%
Ans+er 9': is incorrect .ecause a data.ase
mana"ement s!stem is so$t+are used to create and
maintain a data.ase% 2t is more structured than a
(SS%
Ans+er 9C: is incorrect .ecause a (SS is not in the
$orm o$ a spreadsheet s!stem%
Ans+er 9(: is correct% A (SS is used primari! $or
semistructured pro.ems that re7uire the decision
maker to e3ercise 8ud"ment in controin" the
process; .ut that ao+ $or certain aspects o$ the
pro.ems to .e prepro"rammed% A (SS does not
automate a decision .ut does pro#ide a too $or the
user to empo! in app!in" his/her o+n insi"ht and
8ud"ment% )he s!stem shoud .e interacti#e to permit
the user to e3pore the pro.em .! usin" the
computationa capacities; modes; and data resources
o$ the s!stem%
[-,] Source: CMA 1,-5 4-,1
Ans+er 9A: is incorrect .ecause it is an attri.ute o$
an A2S%
Ans+er 9': is incorrect .ecause it is an attri.ute o$
an A2S%
Ans+er 9C: is correct% An A2S is a su.s!stem o$ a
mana"ement in$ormation s!stem that processes
$inancia and transactiona data ree#ant to mana"eria
and $inancia accountin"% )he A2S supports
operations .! coectin" and sortin" data a.out an
or"ani0ation@s transactions% An A2S is concerned not
on! +ith e3terna parties; .ut aso +ith the interna
acti#ities needed $or mana"ement decision makin" at
a e#es% An A2S is .est suited to so#e pro.ems
+hen reportin" re7uirements are +e de$ined% A
decision support s!stem is a .etter choice $or
pro.ems in +hich decision makin" is ess structured%
Ans+er 9(: is incorrect .ecause it is an attri.ute o$
an A2S%
[-1] Source: CMA 1,-5 4-,4
Ans+er 9A: is incorrect .ecause it is a $eature
common! associated +ith an A2S%
Ans+er 9': is incorrect .ecause it is a $eature
Ans+er 9C: is incorrect .ecause it is a $eature
Ans+er 9(: is correct% An A2S is a su.s!stem o$ a
operations .! coectin" and sortin" historica data
a.out an or"ani0ation@s transactions% An A2S is
concerned not on! +ith e3terna parties .ut aso +ith
the interna acti#ities needed $or mana"ement decision
makin" at a e#es% An A2S is .est suited to so#e
pro.ems +hen reportin" re7uirements are +e
de$ined% An A2S does not t!pica! use records .ased
on predicti#e s!stems; +hich +oud .e a $eature o$ a
decision support s!stem%
[-4] Source: CMA 1,-5 4-,5
Ans+er 9A: is incorrect .ecause it is a risk
associated +ith outsourcin" the data processin"
$unction%
Ans+er 9': is incorrect .ecause it is a risk associated
+ith outsourcin" the data processin" $unction%
Ans+er 9C: is incorrect .ecause it is a risk
associated +ith outsourcin" the data processin"
$unction%
Ans+er 9(: is correct% Some companies ha#e
outsourced their data processin" $unction .ecause o$
the economies pro#ided; superior ser#ice 7uait!;
a#oidance o$ chan"es in the or"ani0ation@s in$ormation
s!stem in$rastructure; cost predicta.iit!; the $reein"
up o$ human and $inancia capita; a#oidance o$ $i3ed
costs; and the "reater e3pertise o$$ered .! outside
#endors% )he risks o$ outsourcin" incude the
in$e3i.iit! o$ the reationship; the oss o$ contro; the
#unera.iit! o$ important in$ormation; and o$ten the
dependenc! on a sin"e #endor%
[-5] Source: CMA 1,-5 4-,6
Ans+er 9A: is incorrect .ecause this statement a.out
an B2S is true%
Ans+er 9': is incorrect .ecause this statement a.out
an B2S is true%
Ans+er 9C: is incorrect .ecause this statement a.out
an B2S is true%
Ans+er 9(: is correct% An B2S $ocuses on strate"ic
9on"-ran"e: o.8ecti#es and "i#es immediate
in$ormation a.out an or"ani0ation@s critica success
$actors% 2n$ormation is ordinari! suppied $rom
nontraditiona computer sources% An B2S can .e used
on computers o$ a si0es% An B2S is t!pica! used
on! .! e3ecuti#es at the hi"hest e#es +ithin the
or"ani0ationF as a resut; it is not +ide! used +ithin
the or"ani0ation% 2n$ormation pro#ided is o$ten hi"h!
a""re"ated; .ut the detais supportin" the a""re"ated
data are accessi.e%
[-6] Source: CMA 1,87 5-4
Ans+er 9A: is incorrect .ecause s!stems ana!sis is
the process o$ determinin" user pro.ems and needs;
sur#e!in" the or"ani0ation@s present s!stem; and
ana!0in" the $acts%
Ans+er 9': is incorrect .ecause a $easi.iit! stud!
determines +hether a proposed s!stem is technica!;
operationa!; and economica! $easi.e%
Ans+er 9C: is correct% S!stems maintenance must .e
undertaken .! s!stems ana!sts and appications
pro"rammers continuous! throu"hout the i$e o$ a
s!stem% Maintenance is the redesi"n o$ the s!stem
and pro"rams to meet ne+ needs or to correct desi"n
$a+s% 2dea!; these chan"es shoud .e made as part
o$ a re"uar pro"ram o$ pre#enti#e maintenance%
Ans+er 9(: is incorrect .ecause s!stems
impementation in#o#es trainin" and educatin" s!stem
users; testin"; con#ersion; and $oo+-up%
[-7] Source: CMA 1,87 5-6
Ans+er 9A: is incorrect .ecause s!stems ana!sis is
the process o$ earnin" ho+ the current s!stem
$unctions; determinin" the needs o$ users; and
de#eopin" the o"ica re7uirements o$ a proposed
s!stem%
Ans+er 9': is incorrect .ecause a $easi.iit! stud!
determines the technica; operationa; and economic
$easi.iit! o$ a s!stem%
Ans+er 9C: is incorrect .ecause s!stems
maintenance is the process o$ monitorin"; e#auatin";
and modi$!in" a s!stem%
Ans+er 9(: is correct% (etaied s!stems desi"n
in#o#es de#eopin" speci$ications re"ardin" input;
processin"; interna contros and securit! measures;
pro"rams; procedures; output; and data.ases%
[-8] Source: CMA 1,8- 5-8
Ans+er 9A: is incorrect .ecause an in$ormation
s!stem is unike! to ha#e a si"ni$icant e$$ect on the
en#ironment%
Ans+er 9': is incorrect .ecause an in$ormation
s!stem is unike! to ha#e a si"ni$icant e$$ect on the
en#ironment%
Ans+er 9C: is incorrect .ecause e"a issues are east
ike! to .e a concern in s!stems de#eopment%
Ans+er 9(: is correct% A $easi.iit! stud! consists o$
an in#esti"ation o$ the current s!stem; determination
o$ the in$ormation and processin" re7uirements;
e#auation o$ the possi.e appications o$ computer
data processin"; seection o$ the .est option; and an
e#auation o$ the proposed desi"n choice@s cost
e$$ecti#eness and impact on the or"ani0ation% A
$easi.iit! stud! must there$ore consider technica;
operationa; and economic $easi.iit!% )he desi"n
choice must .e +ithin the ran"e o$ a#aia.e
technoo"!; meet the operationa needs o$ users and
other+ise .e accepta.e to them; and ha#e a
$a#ora.e cost-.ene$it ratio%
[--] Source: CMA 1,-0 4-1-
Ans+er 9A: is incorrect .ecause parae con#ersion
operates the od and ne+ s!stems simutaneous!%
Ans+er 9': is incorrect .ecause direct con#ersion
in#o#es immediate con#ersion to the ne+ s!stem
throu"hout the or"ani0ation%
Ans+er 9C: is incorrect .ecause a protot!pe
con#ersion in#o#es de#eopin" and puttin" into
operation successi#e! more re$ined #ersions o$ the
s!stem unti su$$icient in$ormation is o.tained to
produce a satis$actor! desi"n%
Ans+er 9(: is correct% A moduar con#ersion
approach entais s+itchin" to the ne+ or impro#ed
s!stem in or"ani0ationa 9di#ision; re"ion; product
ine; etc%: se"ments or s!stem se"ments 9accounts
recei#a.e; data.ase; etc%:% A piot con#ersion is one
in +hich the $ina testin" and s+itcho#er are
accompished at one se"ment or di#ision o$ the
compan!%
[100] Source: CMA 06-1 4-,8
Ans+er 9A: is correct% )he pro8ect initiation phase
incudes prompt! in$ormin" mana"ers and empo!ees
a.out the pro8ect; assem.in" the pro8ect team
9possi.! incudin" s!stems ana!sts; pro"rammers;
accountants; and users:; trainin" seected personne
to impro#e necessar! skis and enhance
communication amon" team mem.ers; and
esta.ishin" pro8ect contros 9e%"%; .! impementin" a
pro8ect scheduin" techni7ue such as &B<):%
&reparin" the pro8ect proposa is a part o$ the pro8ect
de$inition phase; as are $easi.iit! studies; determinin"
pro8ect priorit!; and su.mittin" the proposa $or
appro#a%
Ans+er 9': is incorrect .ecause in$ormin" mana"ers
and empo!ees o$ the pro8ect is a component o$ the
pro8ect initiation phase%
Ans+er 9C: is incorrect .ecause assem.in" the
pro8ect team is a component o$ the pro8ect initiation
phase%
Ans+er 9(: is incorrect .ecause trainin" seected
personne is a component o$ the pro8ect initiation
phase%
[101] Source: CMA 06-1 4-,-
Ans+er 9A: is incorrect .ecause error correction at
the pro"rammin" e#e +oud .e ess cost! than at
the impementation sta"e%
Ans+er 9': is incorrect .ecause error correction at
the conceptua desi"n e#e +oud .e ess cost! than
at the impementation sta"e%
Ans+er 9C: is incorrect .ecause error correction at
the ana!sis e#e +oud .e ess cost! than at the
impementation sta"e%
Ans+er 9(: is correct% Brrors can .e corrected most
easi! and cear! +hen the! are $ound at an ear!
sta"e o$ s!stems de#eopment% )heir correction
.ecomes more cost! as the i$e c!ce pro"resses%
'ecause impementation is the ast sta"e o$ the
process isted; errors are most cost! to correct +hen
disco#ered at the impementation sta"e%
[10,] Source: CMA 06-1 4-10
Ans+er 9A: is incorrect .ecause direct con#ersion is
more risk! than a parae con#ersion%
Ans+er 9': is correct% )he east risk! mean o$
con#ertin" $rom a manua to a computeri0ed s!stem is
a parae con#ersion in +hich the od and ne+
s!stems are operated simutaneous! unti satis$action
is o.tained that the ne+ s!stem is operatin" as
e3pected% Si"ht! more risk! is a piot con#ersion in
+hich the ne+ s!stem is introduced .! modue or
se"ment%
Ans+er 9C: is incorrect .ecause piot con#ersion is
more risk! than a parae con#ersion%
Ans+er 9(: is incorrect .ecause data.ase con#ersion
is more risk! than a parae con#ersion%
[101] Source: CMA 1,-, 4-10
Ans+er 9A: is incorrect .ecause codin" occurs prior
to testin" and de.u""in"%
Ans+er 9': is correct% Accordin" to one paradi"m
$or the i$e c!ce approach; the detaied desi"n phase
is part o$ the impementation o$ the s!stem% (etaied
desi"n incudes codin" pro"rams in accordance +ith
the speci$ications esta.ished in the ph!sica desi"n
phase% )estin" the resuts is the ne3t phase%
Ans+er 9C: is incorrect .ecause data $o+s need to
.e kno+n .e$ore codin" can .e"in%
Ans+er 9(: is incorrect .ecause pro"ram
maintenance is the redesi"n o$ pro"rams to meet ne+
needs or to correct desi"n $a+s%
[104] Source: CMA 06-1 4-14
Ans+er 9A: is incorrect .ecause s!stems ana!sts
desi"n computer appications%
Ans+er 9': is incorrect .ecause ana!sts prepare
speci$ications $or computer pro"rammers%
Ans+er 9C: is correct% A s!stems ana!st pans and
desi"ns computer appications% )his is o$ten
accompished +ith the assistance o$ s!stems
$o+charts% S!stems ana!sis usua! in#o#es
e3aminin" user in$ormation re7uirements; sur#e!in"
the e3istin" s!stem; and preparin" speci$ications $or
computer pro"rammin"% )he concept o$ s!stems
ana!sis; ho+e#er; does not incude the de#eopment;
codin"; and testin" o$ indi#idua computer pro"rams%
)he +ork o$ the s!stems ana!st pro#ides the desi"n
speci$ications that +i "uide the preparation o$
speci$ic pro"rams .! pro"rammers% 2n a "ood s!stem
o$ interna contro; the s!stems ana!st shoud not
per$orm pro"rammin" tasks or ha#e access to
computer e7uipment; production pro"rams; data $ies;
or input-output contros%
Ans+er 9(: is incorrect .ecause the s!stems ana!st
must e3amine user in$ormation re7uirements to earn
+hat t!pe o$ appication is needed%
[105] Source: CMA 06-1 4-18
Ans+er 9A: is incorrect .ecause data manipuation is
not a part o$ s!stems desi"nF it is an operationa
acti#it! that occurs a$ter a s!stem has .een instaed%
Ans+er 9': is incorrect .ecause output ana!sis
occurs a$ter a s!stem has .een instaed%
Ans+er 9C: is correct% S!stems desi"n determines
ho+ in$ormation re7uirements +i .e met% 2t concerns
ho+ users +i interact +ith the s!stem to meet their
needs; ho+ data +i .e or"ani0ed; and the
$ormuation o$ processin" steps%
Ans+er 9(: is incorrect .ecause input #aidation and
processin" are operationa acti#ities%
[106] Source: CMA 06-4 4--
Ans+er 9A: is incorrect .ecause piot testin"
determines on! +hether a s!stem +orks; not ho+
e$$icient it is in a particuar appication%
Ans+er 9': is incorrect .ecause users ma! not ha#e
the necessar! s!stems kno+ed"e to make a
decision%
ana!sis is pro.a.! more sophisticated than is
necessar! in choosin" .et+een a $e+ s!stems
aternati#es%
Ans+er 9(: is correct% Deasi.iit! studies shoud
incude an ana!sis o$ the cost-.ene$it ratio o$ an!
s!stem aternati#es% 2n man! cases; the .est possi.e
s!stem ma! not .e cost e$$ecti#e% )hus; once the
decision makers ha#e determined that t+o or more
s!stems aternati#es are accepta.e; the cost-.ene$it
reationship shoud .e used to seect the .est s!stem
$or a particuar appication%
[107] Source: CMA 1,-4 4-1,
Ans+er 9A: is correct% A spreadsheet is so$t+are that
dispa!s a $inancia mode in +hich the data are
presented in a "rid o$ coumns and ro+s% An e3ampe
is a $inancia statement spreadsheet% )he mode is
.ased on a set o$ mathematica reationships de$ined
.! the user; +ith speci$ied inputs and outputs% )he
e$$ects o$ chan"es in assumptions can .e seen
instant! .ecause a chan"e in one #aue resuts in an
immediate recomputation o$ reated #aues% )hus; in
desi"nin" a spreadsheet mode; the $irst step is to
de$ine the pro.em% Ae3t; ree#ant inputs and outputs
are identi$ied; and assumptions and decision criteria
are de#eoped% Dina!; $ormuas are documented%
Ans+er 9': is incorrect .ecause the de$inition o$ the
pro.em is a necessar! $irst step in desi"nin" a
spreadsheet mode%
Ans+er 9C: is incorrect .ecause inputs and outputs
must .e identi$ied at some point 9ear!: in the
spreadsheet desi"n process%
Ans+er 9(: is incorrect .ecause the de$inition o$ the
pro.em is a necessar! $irst step in desi"nin" a
spreadsheet mode%
[108] Source: CMA 1,87 5-,
Ans+er 9A: is incorrect .ecause man! data.ase
mana"ement s!stems are a#aia.e $or
microcomputers%
Ans+er 9': is incorrect .ecause an operatin" s!stem
is critica since it is the so$t+are that contros the
o#era $unctionin" o$ the computer% 5peratin"
s!stems are aso commercia! a#aia.e%
Ans+er 9C: is incorrect .ecause eectronic
spreadsheet packa"es are t!pes o$ .usiness
appications pro"rams% An appications pro"ram is
used to per$orm desired data processin" tasks%
Ans+er 9(: is correct% 2nte"rated packa"es consist
o$ t+o or more appications pro"rams rather than
operatin" s!stem pro"rams% )hese so$t+are
packa"es are increasin"! a#aia.e $rom #endors at
prices ess than the cost o$ interna de#eopment%
*o+e#er; the! ma! re7uire e3pensi#e modi$ications%
[10-] Source: CMA 068- 5-10
Ans+er 9A: is correct% <5M consists o$
microinstructions Jhard+iredJ into the computer% (ata
cannot .e +ritten on or erased $rom <5M% )he
operatin" s!stem and the an"ua"e transator
9so$t+are that transates source pro"rams into
machine-reada.e instructions: are permanent!
stored in <5M in a microcomputer to prohi.it users
$rom accidenta! erasin" or chan"in" the s!stem%
Some microcomputers; ho+e#er; ha#e erasa.e;
pro"ramma.e <5M% )his $orm o$ stora"e ma! .e
erased .! an utra#ioet techni7ue 9.ut not .! the
microcomputer: a$ter +hich ne+ instructions ma! .e
entered%
Ans+er 9': is incorrect .ecause dri#es are not
stora"e de#ices%
Ans+er 9C: is incorrect .ecause <AM is erasa.e%
Ans+er 9(: is incorrect .ecause dri#es are not
stora"e de#ices%
[110] Source: CMA 06-4 4-5
Ans+er 9A: is incorrect .ecause a ma"netic tape
dri#e is not $or temporar! stora"e%
Ans+er 9': is correct% )he C&6 is the part o$ the
computer s!stem that manipuates num.ers; s!m.os;
and etters% &rimar! stora"e is the area in the C&6
+here pro"rams and data are temporari! stored
durin" processin"% 2nterna primar! stora"e is aso
kno+n as random-access memor! .ecause each
memor! ocation therein can .e random! accessed in
the same amount o$ time%
Ans+er 9C: is incorrect .ecause a ma"netic disk
dri#e is a secondar! stora"e medium $or permanent
stora"e o$ data%
Ans+er 9(: is incorrect .ecause a $opp! disk dri#e
is a random access stora"e medium $or
microcomputers that permits permanent stora"e o$
data%
[111] Source: CMA 06-5 4-16
Ans+er 9A: is incorrect .ecause onine de#ices are
periphera units%
Ans+er 9': is correct% A computers ha#e a C&6
that +orks in con8unction +ith periphera de#ices%
)he C&6 is the main eement o$ a computer s!stem%
2ts principa components are primar! stora"e; the
arithmetic-o"ic unit; and the contro unit%
Ans+er 9C: is incorrect .ecause au3iiar! stora"e is
not a part o$ the C&6%
Ans+er 9(: is incorrect .ecause input-output de#ices
are periphera e7uipment%
[11,] Source: CMA 06-5 4-17
Ans+er 9A: is incorrect .ecause access time re$ers to
the speed o$ data retrie#a not data transmitta%
Ans+er 9': is incorrect .ecause throu"hput time is
the time to compete a transaction $rom initia input to
output%
Ans+er 9C: is incorrect .ecause access time is much
so+er than the time re7uired to e3ecute an
instruction%
Ans+er 9(: is correct% Access time is the inter#a
.et+een the moment at +hich an instruction contro
unit initiates a ca $or data and the moment at +hich
dei#er! o$ the data is competed% Dor e3ampe; direct
access memor! is $aster than se7uentia access
memor!%
[111] Source: CMA 06-5 4-18
Ans+er 9A: is incorrect .ecause a disk pack is a
stora"e de#ice%
Ans+er 9': is incorrect .ecause ma"netic tape is a
stora"e de#ice; not a data entr! de#ice%
Ans+er 9C: is incorrect .ecause .ar codin" is a data
entr! techni7ue o$ten used .! manu$acturers;
+hoesaers; and retaiers; .ut is rare! used .!
.anks%
Ans+er 9(: is correct% Ma"netic ink character
reco"nition 9M2C<: is used .! .anks to read the
ma"netic ink on checks and deposit sips% M2C< is a
$orm o$ data entr! de#ice%
[114] Source: CMA 1,87 5-11
Ans+er 9A: is incorrect .ecause $ie inte"rit! is
achie#ed .! impementin" contros that protect the
competeness; accurac!; and ph!sica securit! o$ $ies%
Ans+er 9': is incorrect .ecause so$t+are contro
re$ers to i.rar! contro o$ pro"rams%
Ans+er 9C: is correct% Dirm+are consists o$ so$t+are
pro"rams Jhard+iredJ or permanent! instaed in the
computer hard+are% Dirm+are can .e used to
monitor interna conditions; e%"%; .! makin" si"na
counts 9such as accesses to the computer: or takin"
JsnapshotsJ o$ indicators% )hus; <5M 9read on!
memor!: is $irm+are%
Ans+er 9(: is incorrect .ecause <AM 9as opposed
to se7uentia access memor!: descri.es stora"e
de#ices in +hich data ocations can .e direct!
accessed; there.! speedin" data retrie#a%
[115] Source: CMA 068- 5-1,
Ans+er 9A: is incorrect .ecause machine an"ua"e is
interna! stored in .inar! $orm 9the on! characters
used in .inar! notation are 0 and 1:%
Ans+er 9': is incorrect .ecause machine an"ua"e
uses .inar! code $or interna purposes .ut printin" out
9dumpin": the contents o$ stora"e can .e done more
e$$icient! i$ the printout is e3pressed in a num.er
s!stem +ith a .ase o$ 8 9actua: or 6 9he3adecima:%
Ans+er 9C: is correct% An assem.! an"ua"e
pro"ram ma! .e +ritten in one o$ se#era an"ua"es
that use mnemonic codes; not the .inar! code in
+hich a machine an"ua"e pro"ram is +ritten% 2n the
hierarch! o$ pro"rammin" an"ua"es; assem.!
an"ua"e is one e#e hi"her than machine an"ua"e%
Machine an"ua"e is a pro"rammin" an"ua"e made
up o$ instructions that a computer can direct!
reco"ni0e and e3ecute%
Ans+er 9(: is incorrect .ecause on/o$$ eectrica
s+itches correspond to the .inar! di"its 0 and 1 in
+hich machine an"ua"e is +ritten%
[116] Source: CMA 1,8- 5-5
Ans+er 9A: is incorrect .ecause it is a true statement
a.out mutiprocessin" and mutipro"rammin"%
Ans+er 9': is correct% 2n mutipro"rammin"; the
operatin" s!stem processes a pro"ram unti an
input/output operation is re7uired% 'ecause input or
output can .e per$ormed .! periphera hard+are; the
C&6 can thus .e"in e3ecutin" another pro"ram@s
instructions +hie input or output is in pro"ress%
Se#era pro"rams are .ein" processed concurrent!;
.ut on! one is actua! .ein" e3ecuted in the C&6%
)his is accompished .! the computer@s s+itchin"
.ack and $orth .et+een pro"rams durin" processin"%
2n mutiprocessin"; the operatin" s!stem; in
con8unction +ith mutipe C&6s; actua! e3ecutes
instructions $rom more than one pro"ram
simutaneous!%
Ans+er 9C: is incorrect .ecause it is a true statement
Ans+er 9(: is incorrect .ecause it is a true statement
[117] Source: CMA 06-5 4-15
Ans+er 9A: is incorrect .ecause some items in a
.ock code ma! .e unassi"ned to ao+ $or $e3i.iit!%
Ans+er 9': is incorrect .ecause some items in a
.ock code ma! .e unassi"ned to ao+ $or $e3i.iit!%
Ans+er 9C: is correct% Codin" o$ data is the
assi"nment o$ aphanumeric s!m.os consistent +ith a
cassi$ication scheme% 'ock codin" assi"ns .ocks o$
num.ers in a se7uence to casses o$ items% Dor
e3ampe; in a chart o$ accounts; assets ma! .e "i#en
num.ers 100-1--; ia.iities the num.ers ,00-,--;
etc%
Ans+er 9(: is incorrect .ecause .ock codes are
assi"ned 8ud"menta!; not at random%
[118] Source: CMA 1,-, 4-,7
Ans+er 9A: is correct% Die #oatiit! is the reati#e
$re7uenc! +ith +hich records are added; deeted; or
chan"ed durin" a speci$ied period%
Ans+er 9': is incorrect .ecause chan"es to a master
$ie are measured .! #oatiit!%
Ans+er 9C: is incorrect .ecause chan"es to a master
$ie are measured .! #oatiit!%
Ans+er 9(: is incorrect .ecause the #oume ratio is
not a measure o$ chan"es to a master $ie%
[11-] Source: CMA 06-4 4-7
Ans+er 9A: is incorrect .ecause a ('MS is an
e3ampe o$ computer so$t+are%
Ans+er 9': is correct% So$t+are consists o$ computer
pro"rams; procedures; rues; and reated
documentation concerned +ith the operation o$ the
computer s!stem% A modem; ho+e#er; is hard+are
used to con#ert di"ita si"nas $rom terminas and the
C&6 into anao" si"nas $or transmission aon"
teephone ines%
Ans+er 9C: is incorrect .ecause a an"ua"e transator
is an e3ampe o$ computer so$t+are%
Ans+er 9(: is incorrect .ecause a +ord processin"
packa"e is an e3ampe o$ computer so$t+are%
[1,0] Source: CMA 06-5 4-14
Ans+er 9A: is incorrect .ecause a inked ist is a $ie
or"ani0ation in +hich each data record has a pointer
$ied containin" the address o$ the ne3t record in the
ist%
Ans+er 9': is incorrect .ecause an 2SAM s!stem
does not use pointers%
Ans+er 9C: is incorrect .ecause; in a direct $ie
or"ani0ation; a randomi0in" $ormua or hashin"
scheme 9a trans$orm a"orithm: con#erts a record ke!
into a stora"e address% )his method permits direct
access +ithout an inde3%
Ans+er 9(: is correct% 2SAM is a s!stem in +hich
records are stored se7uentia! in a direct access $ie
and or"ani0ed .! a primar! ke! stored in an inde3
record% 2t does not use pointers% A pointer is a data
eement attached to a record that "i#es the address o$
the ne3t o"ica! reated record% )he #irtue o$ an
2SAM s!stem is that it permits se7uentia processin"
o$ ar"e num.ers o$ records +hie pro#idin" $or
occasiona direct access%
[1,1] Source: CMA 06-6 4-6
Ans+er 9A: is incorrect .ecause a mutiprocessor
s!stem is more $e3i.e than a main$rame% 2t consists
o$ machines that ma! .e net+orked in a #ariet! o$
+a!s or treated as stand-aone processors%
Ans+er 9': is incorrect .ecause sma appications
ma! .e processed more cheap! on smaer; ess
e3pensi#e machines%
Ans+er 9C: is correct% Main$rames are the ar"est
computers% )he! ha#e #er! rapid processin" a.iit!
and a massi#e amount o$ memor!% Conse7uent!;
the! are appropriate +hen "reat 7uantities o$ data
must .e processed%
Ans+er 9(: is incorrect .ecause pro"rammin" toos
a#aia.e $or smaer machines ordinari! simpi$! the
pro"rammin" process%
[1,,] Source: CMA 06-6 4-1,
Ans+er 9A: is incorrect .ecause a mark-sense
reader can on! read marks that are in a proper pace
on a predesi"ned computer $orm%
Ans+er 9': is correct% An optica scanner; or optica
character reader; passes a i"ht pen o#er the
in$ormation to .e entered into a computer s!stem%
Specia inks are not needed; and the scanner can
read .oth .ar codes and aphanumeric characters%
Ans+er 9C: is incorrect .ecause a touch-tone de#ice
is a teephone%
Ans+er 9(: is incorrect .ecause a aser .ar code
scanner reads .ar codes on!%
[1,1] Source: CMA 06-6 4-11
Ans+er 9A: is correct% An input; or data entr!;
de#ice communicates in$ormation to a computer%
B3ampes incude .ar code readers; ma"netic ink
character reco"nition de#ices; i"ht pens; ke!.oards;
touch screens; a computer mouse; di"ita scanners;
and #oice reco"nition de#ices% A potter is an output
de#ice that dra+s "raphs direct! on paper%
Ans+er 9': is incorrect .ecause a mouse is an input
de#ice%
Ans+er 9C: is incorrect .ecause a ma"netic ink
character reco"nition de#ice is an input de#ice%
Ans+er 9(: is incorrect .ecause a i"ht pen is an
input de#ice%
[1,4] Source: CMA 1,-6 4-1-
Ans+er 9A: is incorrect .ecause cost-.ene$it ana!sis
is a part o$ the $easi.iit! stud! conducted ear! in the
i$e c!ce%
Ans+er 9': is incorrect .ecause re7uirements are
de$ined durin" the ana!sis or s!stems stud! sta"e%
Ans+er 9C: is incorrect .ecause $o+chartin" is a
necessar! acti#it! in a ear! sta"es o$ the i$e c!ce%
Ans+er 9(: is correct% )he s!stems de#eopment
i$e-c!ce approach is the odest methodoo"! appied
to the de#eopment o$ medium or ar"e in$ormation
s!stems% )he c!ce is ana!tica! di#isi.e into sta"es:
in#esti"ation; ana!sis; s!stems desi"n;
impementation; and maintenance% )estin"; trainin";
and con#ersion occur in the instaation and operation;
or impementation; sta"e o$ the i$e c!ce%
[1,5] Source: CMA 1,-6 4-,1
Ans+er 9A: is incorrect .ecause the num.er o$
+orkers +ho can .e computin" at the same time
increased e3ponentia! +ith the ad#ent o$ persona
computers and net+orks o$ desktop machines%
Ans+er 9': is incorrect .ecause o$$ice automation
s!stems are kno+ed"e-e#e s!stems that ha#e
impro#ed the producti#it! o$ data +orkers .!
pro#idin" +ord processin"; e-mai; #oice mai;
#ideocon$erencin"; eectronic caendars; desktop
pu.ishin"; and di"ita $iin"% )eeprocessin" permits
access to in$ormation and the per$ormance o$ +ork at
remote sites%
Ans+er 9C: is incorrect .ecause a (SS is a
mana"ement-e#e in$ormation s!stem that $aciitates
semistructured and unstructured decision processes%
A2 is the capa.iit! o$ a computer to emuate human
$unctions; $or e3ampe; e3pert decision makin"%
Ans+er 9(: is correct% Ad#ances in disaster reco#er!
s!stems are a response to; not a cause o$; the
technoo"ica chan"es in the +orkpace%
(e#eopments in computer hard+are; so$t+are; and
teecommunications de#ices ha#e increased reiance
on computer-.ased s!stems% Durthermore; the
#unera.iit! o$ such s!stems has increased as
technoo"! has impro#ed .ecause more peope are
computin"; more access points are a#aia.e; and
more opportunities $or $aiure o$ s!stem components
ha#e .een created%
[1,6] Source: CMA 1,-6 4-,6
Ans+er 9A: is incorrect .ecause cash .ud"etin" is a
$eed$or+ard contro%
Ans+er 9': is incorrect .ecause cash .ud"etin" is a
$eed$or+ard contro; and #ariance ana!sis is a
$eed.ack contro%
Ans+er 9C: is incorrect .ecause separation o$ duties
is a pre#enti#e contro; .ut cash pannin" is not%
Ans+er 9(: is correct% A $eed.ack contro s!stem
"athers in$ormation a$ter the occurrence o$ an e#ent;
e#auates it; and initiates action to impro#e $uture
acti#ities% Dor e3ampe; cacuation o$ #ariances in a
standard cost accountin" s!stem is a $eed.ack
contro% A $eed$or+ard contro anticipates potentia
#ariations $rom pans so that ad8ustments can .e
made to pre#ent pro.ems either .e$ore the! occur or
.e$ore the! .ecome too serious% A cash .ud"et is an
e3ampe o$ a $eed$or+ard contro .ecause it
anticipates cash needs and ao+s $or the pro#ision o$
resources to meet those needs% A pre#enti#e contro
pre#ents an e#ent $rom occurrin"% Separation o$
duties and or"ani0ationa independence are e3ampes
o$ pre#enti#e contros .ecause certain undesira.e
e#ents are impossi.e i$ these contros are proper!
impemented%
[1,7] Source: CMA 1,-6 4-,7
Ans+er 9A: is incorrect .ecause a mana"ement
reportin" s!stem pro#ides structured; routine
in$ormation $o+s%
Ans+er 9': is incorrect .ecause the re7uired
$e3i.iit! o$ a (SS means that it cannot .e hi"h!
$ormai0ed or structured%
Ans+er 9C: is correct% A decision support s!stem is
an interacti#e s!stem that is use$u in so#in"
semistructured and unstructured pro.ems; that is;
those re7uirin" a top-mana"ement or
midde-mana"ement decision maker to e3ercise
8ud"ment and to contro the process% A (SS does
not automate a decision or pro#ide structured
in$ormation $o+s .ut rather pro#ides toos $or an end
user to empo! in app!in" insi"ht and 8ud"ment% )he
s!stem must .e interacti#e to permit the user to
e3pore the pro.em .! usin" the computationa
capacities; modes; assumptions; data resources; and
dispa! "raphics o$ the (SS%
Ans+er 9(: is incorrect .ecause an accountin"
in$ormation s!stem processes routine; hi"h!
structured $inancia and transactiona data ree#ant $or
accountin" purposes%
[1,8] Source: CMA 1,-6 4-,8
Ans+er 9A: is incorrect .ecause maintenance is the
$ina sta"e o$ the i$e c!ce in that it continues
throu"hout the i$e o$ the s!stemF maintenance
incudes the redesi"n o$ the s!stem and pro"rams to
meet ne+ needs or to correct desi"n $a+s%
Ans+er 9': is correct% A s!stems ana!sis re7uires a
9amon" other thin"s: +hether a ne+ s!stem is
needed% )he sur#e! resuts determine not on! +hat;
+here; ho+; and .! +hom acti#ities are per$ormed
.ut aso +h!; ho+ +e; and +hether the! shoud .e
done at a% Ascertainin" the pro.ems and
in$ormationa needs o$ decision makers is the ne3t
step% )he s!stems ana!st must consider the entit!@s
ke! success #aria.es 9$actors that determine its
success or $aiure:; the decisions current! .ein" made
and those that shoud .e made; the $actors important
in decision makin" 9timin"; reation to other decisions;
etc%:; the in$ormation needed $or decisions; and ho+
+e the current s!stem makes those decisions%
Dina!; the s!stems ana!sis shoud esta.ish the
re7uirements o$ a s!stem that +i meet user needs%
Ans+er 9C: is incorrect .ecause the s!stems
$easi.iit! stud! does not in#o#e the process o$
earnin" ho+ the current s!stem +orks%
Ans+er 9(: is incorrect .ecause s!stems desi"n is
the process o$ de#eopin" a s!stem to meet speci$ied
re7uirements%
[1,-] Source: CMA 1,-6 4-10
Ans+er 9A: is incorrect .ecause recei#in" reports
shoud .e incuded%
Ans+er 9': is incorrect .ecause re7uisitions and
#endor in#oices shoud .e incuded%
Ans+er 9C: is incorrect .ecause purchase
re7uisitions shoud .e incuded%
Ans+er 9(: is correct% An A2S is a su.s!stem o$ a
operations .! coectin" and sortin" data a.out an
or"ani0ation@s transactions% An A2S is concerned not
on! +ith e3terna parties .ut aso +ith the interna
acti#ities needed $or mana"ement decision makin" at
a e#es% An A2S is .est suited to so#e pro.ems
+hen reportin" re7uirements are +e de$ined% A
manu$acturer has +e-de$ined reportin" needs $or
routine in$ormation a.out purchasin" and pa!a.es%
&urchase re7uisitions document user department
needs; and purchase orders pro#ide e#idence that
purchase transactions +ere appropriate! authori0ed%
A $orma recei#in" procedure se"re"ates the
purchasin" and recei#in" $unctions and esta.ishes the
7uantit!; 7uait!; and timeiness o$ "oods recei#ed%
Gendor in#oices esta.ish the ia.iit! $or pa!ment and
shoud .e compared +ith the $ore"oin" documents%
[110] Source: CMA 1,-, 4-,-
Ans+er 9A: is incorrect .ecause a report "enerator is
$re7uent! used% 2t "enerates reports .ased on specia
re7uirements .! users; o$ten in con8unction +ith
7uer! an"ua"e%
Ans+er 9': is incorrect .ecause pro"ram "enerators
ao+ the user to create appication pro"rams .ased
on re7uirements entered in a speci$ic $ormat% )he!
di$$er $rom 7uer! an"ua"es .ecause the! permit data
to .e +ritten or atered%
Ans+er 9C: is incorrect .ecause an appication
"enerator is $re7uent! used%
Ans+er 9(: is correct% 6tiit! pro"rams are ser#ice
pro"rams that per$orm certain standard tasks; such as
sortin"; mer"in"; cop!in"; and printin" $ie dumps% A
7uer! utiit! pro"ram coud .e used to access items in
a data.ase% *o+e#er; such pro"rams +oud not .e
used in norma operationa circumstances% A 7uer!
an"ua"e permits interacti#e searchin" o$ a data.ase%
(ata ma! .e read and reor"ani0ed .ut not atered%
Ans+er 9A: is incorrect .ecause 'asic traditiona!
emphasi0es procedures rather than o.8ects%
Ans+er 9': is incorrect .ecause Dortran traditiona!
Ans+er 9C: is incorrect .ecause C traditiona!
Ans+er 9(: is correct% CII is sometimes re$erred to
as JC +ith casses%J As the name impies; C is its
$oundation% Casses pro#ide a means o$ encapsuatin"
the o.8ects used .! the pro"ram 9+hich ordinari!
represent the pro"ram@s data: into a +e or"ani0ed;
moduar $ormat that is eas! to reuse and maintain%
)hrou"h a process caed inheritance; ne+ o.8ects
can .e deri#ed $rom e3istin" o.8ects .! addin" ne+
eements to the e3istin" o.8ect desi"n% CII +as
speci$ica! desi"ned +ith these $eatures in mind%
[11,] Source: &u.isher
Ans+er 9A: is incorrect .ecause; in time sharin"; the
C&6 spends a $i3ed amount o$ time on each
pro"ram%
Ans+er 9': is incorrect .ecause mutitaskin" is
mutipro"rammin" on a sin"e-user operatin" s!stem%
2t is the process o$ ha#in" mutipe pro"rams acti#e at
a "i#en time; athou"h the C&6 is e3ecutin"
instructions $rom on! one pro"ram at a time%
Ans+er 9C: is correct% Mutiprocessin" "reat!
increases s!stem e$$icienc! .! e3ecutin" mutipe
pro"rams on the same computer at the same time% 2n
s!stems +ith on! one C&6; athou"h mutipe
pro"rams ma! .e acti#e simutaneous!; pro"ram
instructions can on! .e e3ecuted $or one o$ these
pro"rams at a time%
Ans+er 9(: is incorrect .ecause .atch processin"
entais e3ecution o$ a ist o$ instructions $rom
.e"innin" to end +ithout interruption%
Ans+er 9A: is correct% Share+are is commercia
so$t+are o$$ered to users +ithout initia char"e% 2t is
traditiona! o$$ered .! ess esta.ished so$t+are
de#eopers% 5$ten it comes +ith some $eatures
disa.ed and can on! .e used +ithout char"e $or a
imited time% 6sers pa! a $ee to Jre"isterJ it; in return
$or +hich the! recei#e a icense to use it +ith a
$eatures ena.ed%
Ans+er 9': is incorrect .ecause $irm+are is
permanent! +ired into the hard+are%
Ans+er 9C: is incorrect .ecause midde+are
o#ersees the interaction .et+een disparate s!stems%
Ans+er 9(: is incorrect .ecause $ree+are is so$t+are
that; athou"h usua! cop!ri"hted; ma! .e used
+ithout an! icensin" $ee on a much ess imited .asis
than share+are%
[114] Source: CMA 1,8- 5-1
a.out codin"%
Ans+er 9': is incorrect .ecause it is a true statement
a.out codin"%
Ans+er 9C: is correct% A primar! ke!; such as a
customer num.er in an accounts recei#a.e $ie; is the
main code used to store and ocate records +ithin a
$ie% *o+e#er; records can .e sorted; and temporar!
$ies created; usin" codes other than the primar! ke!s%
Secondar! ke!s are used to sort records .ased on an
attri.ute other than the primar! ke!; $or e3ampe; the
credit imit or current .aance $or an accounts
recei#a.e $ie% An in#erted $ie is the resut o$ such a
process% Moreo#er; a "i#en data record can ha#e
more than one secondar! ke!% *o+e#er; secondar!
ke!s are not su.stitutes $or primar! ke!s%
a.out codin"%
[115] Source: CMA Samp H4--
Ans+er 9A: is incorrect .ecause the $inancia
reportin" c!ce is omitted%
Ans+er 9': is incorrect .ecause the cash receipts
and cash dis.ursements c!ces are omitted%
Ans+er 9C: is incorrect .ecause the capita .ud"etin"
and $inancia reportin" c!ces are omitted%
Ans+er 9(: is correct% An entit!@s $inancin" and
in#estin" $unction; incudin" capita .ud"etin";
concerns the mana"ement o$ $inancia assets;
ac7uisition and disposa o$ $i3ed assets; issuance o$
stock; pa!ment o$ di#idends; and .orro+in"% )he
accountin" $unction mana"es the entit!@s $inancia
records; accounts $or the $o+ o$ $unds 9e%"%; cash
dis.ursements and receipts:; and prepares $inancia
statements $or e3terna reportin" purposes% )hese
$unctions are readi! com.ined $or data processin"
purposes% Dor e3ampe; the process o$ de#eopin" a
.ud"et ma! .e di#ided into operatin" and $inancia
9cash dis.ursements; cash receipts; capita .ud"et;
pro $orma .aance sheet; and cash $o+s statement:
components inked .! the pro $orma income
statement%
[116] Source: CMA 0687 5-4
Ans+er 9A: is incorrect .ecause si"n checks test
data $or the appropriate arithmetic si"n% Dor instance;
hours +orked in a pa!ro shoud a+a!s .e a positi#e
num.er%
Ans+er 9': is incorrect .ecause reasona.eness tests
#eri$! that the amounts o$ input or output $a +ithin
predetermined imits%
Ans+er 9C: is correct% A o$ the terms isted re$er to
pro"ram contros to prescreen or edit data prior to
processin"; .ut the se7uence check is most ike! to
.e used on! in .atch processin"% A se7uence check
tests to determine that records are in proper order%
Dor e3ampe; a pa!ro input $ie +oud .e sorted into
Socia Securit! num.er order% A se7uence check
coud then .e per$ormed to #eri$! record order% )his
contro +oud not app! in a rea-time operation
.ecause records +oud not .e processed
se7uentia!%
Ans+er 9(: is incorrect .ecause a redundanc! check
re7uires transmission o$ additiona data items to
check a pre#ious! recei#ed data itemF $or e3ampe; a
$e+ etters o$ a customer@s name coud .e matched
a"ainst the name associated +ith the customer
num.er%
[117] Source: CMA 0687 5-5
Ans+er 9A: is incorrect .ecause it descri.es an edit
routine%
Ans+er 9': is incorrect .ecause it descri.es a
competeness check%
Ans+er 9C: is incorrect .ecause it descri.es
promptin"%
Ans+er 9(: is correct% )o a#oid data entr! errors in
onine s!stems; a screen promptin" approach ma! .e
used% )he diao"ue approach; $or e3ampe; presents a
series o$ 7uestions to the operator% )he pre$ormatted
screen approach in#o#es the dispa! on the C<) o$ a
set o$ .o3es $or entr! o$ speci$ied data items% )he
$ormat ma! e#en .e in the $orm o$ a cop! o$ a
transaction document%
[118] Source: CMA 0687 5-8
Ans+er 9A: is incorrect .ecause the terms used are
not meanin"$u in this conte3t%
Ans+er 9': is incorrect .ecause the terms used are
Ans+er 9C: is correct% A master $ie containin"
reati#e! permanent in$ormation; e%"%; an in#entor!
$ie containin" the part num.er; description; 7uantities
on hand; 7uantities on order; etc%; is used in a $ie
processin" run% )ransactions are processed a"ainst
the master $ie; thus periodica! updatin" it% A
transaction $ie 9detai $ie: contains current transaction
in$ormation used to update the master $ie; e%"%; the
num.er o$ items shipped to .e remo#ed $rom
in#entor!%
Ans+er 9(: is incorrect .ecause the terms used are
[11-] Source: CMA 0687 5-15
Ans+er 9A: is incorrect .ecause oca contro permits
7uick competion o$ 8o.s%
Ans+er 9': is incorrect .ecause sma 8o.s can .e
handed easi!%
Ans+er 9C: is incorrect .ecause use o$ a distri.uted
net+ork permits .ackup .! other computers +hen
one is do+n%
Ans+er 9(: is correct% (istri.uted data processin"
in#o#es the use o$ remote computers that interact
+ith a centra $aciit! and/or +ith each other to $orm a
net+ork% Contro o#er operation and de#eopment o$
appications is usua! oca% )his oca contro can .e
a disad#anta"e .ecause o$ a shorta"e o$ B(&
pro$essionas% 5ther disad#anta"es are +eakened
securit!; hi"h cost; audit di$$icuties; and coordination
pro.ems%
[140] Source: CMA 1,87 5-15
Ans+er 9A: is incorrect .ecause a .atch tota; such
as a $inancia tota; summari0es one in$ormation $ied;
such as pa! or hours +orked; in a "roup o$
documents% 2n this 7uestion; this item +oud ha#e
appeared to .e correct%
Ans+er 9': is incorrect .ecause a record count is a
contro tota o$ the num.er o$ records processed
durin" the operation o$ a pro"ram% 2n this 7uestion;
the num.er o$ documents +as correct; assumin" that
the termination had not !et .een recorded%
Ans+er 9C: is correct% A hash tota o$ empo!ee
num.ers +oud detect such a su.stitution athou"h the
termination had not !et .een recorded% A hash tota is
an other+ise meanin"ess contro tota; such as the
tota o$ empo!ee num.ers or in#oice num.ers; that is
used to #eri$! data% )hus; the hash tota $or the
empo!ee istin" .! the personne department coud
.e compared +ith the tota "enerated durin" the
pa!ro run%
Ans+er 9(: is incorrect .ecause a hash tota +oud
detect the irre"uarit! more 7uick! and easi! than a
su.se7uent check%
[141] Source: CMA 068- 5-8
Ans+er 9A: is incorrect .ecause disk stora"e is more
e3pensi#e%
Ans+er 9': is correct% A disk stora"e s!stem o$$ers
random access memor!; .ut a tape s!stem permits
on! se7uentia access% <andom access is $aster and
thus is appropriate $or onine s!stems and other
appications that need rapid retrie#a o$ data%
Ans+er 9C: is incorrect .ecause disk s!stems o$$er
random access%
Ans+er 9(: is incorrect .ecause ma"netic tape is
measured in .!tes per inch%
[14,] Source: CMA 1,8- 5-,
Ans+er 9A: is correct% Contros in a pa!ro s!stem
shoud incude a proper separation o$ the $unctions o$
authori0ation; record keepin"; and custod! o$ assetsF
.atch totas $or such items as hours +orked and
pa!ro amountsF hash totas 9e%"%; o$ empo!ee
identi$ication num.ers: to test $or competeness o$
processin"F record counts $or each runF specia
contro o#er uncaimed checks 9the person +ho
distri.utes checks must not retain uncaimed checks:F
and .ackup copies o$ $ies to ao+ $or reconstruction
i$ in$ormation is ost%
Ans+er 9': is incorrect .ecause separation o$ duties
and .ackup procedures are not mentioned%
Ans+er 9(: is incorrect .ecause separation o$ duties
[141] Source: CMA 1,8- 5-1
a.out codin"%
a.out codin"%
Ans+er 9C: is correct% A primar! ke!; such as a
customer num.er in an accounts recei#a.e $ie; is the
main code used to store and ocate records +ithin a
$ie% *o+e#er; records can .e sorted; and temporar!
$ies created; usin" codes other than the primar! ke!s%
Secondar! ke!s are used to sort records .ased on an
attri.ute other than the primar! ke!; $or e3ampe; the
credit imit or current .aance $or an accounts
recei#a.e $ie% An in#erted $ie is the resut o$ such a
process% Moreo#er; a "i#en data record can ha#e
more than one secondar! ke!% *o+e#er; secondar!
ke!s are not su.stitutes $or primar! ke!s%
a.out codin"%
[144] Source: CMA 1,-0 4-,1
Ans+er 9A: is incorrect .ecause a .asic tenet o$
interna contro is that a acti#ities shoud .e e3ecuted
in accordance +ith mana"ement@s e3press or impied
authori0ation%
Ans+er 9': is incorrect .ecause e$$ecti#e interna
contro ensures the reia.iit! o$ records% A contro
"roup 9cerk: shoud per$orm a continuous re#ie+
$unction .! super#isin" and monitorin" input;
operations; and distri.ution o$ output%
Ans+er 9C: is incorrect .ecause securit! is a proper
concern o$ interna contro% <estricted access and
pass+ords are e3ampes o$ contros to secure data
$ies%
Ans+er 9(: is correct% A $unctiona separation o$
B(& acti#ities is necessar!% A pro"rammer desi"ns
pro"ram $o+charts and +rites the computer
pro"rams as re7uired .! the s!stem% 5nce the
pro"ram has .een de.u""ed and the documentation
prepared; the pro"rammer shoud ha#e no $urther
access to it or to data $ies% A i.rarian is responsi.e
$or permittin" on! computer operators; not
pro"rammers; to ha#e access to pro"rams%
[145] Source: CMA 1,-0 4-,,
Ans+er 9A: is incorrect .ecause com.inin" the duties
o$ pro8ect eaders and pro"rammers a$$ords ess
opportunit! to commit irre"uarities than com.inin"
pro"rammin" and computer operation; athou"h
separation o$ these duties mi"ht enhance contro%
Ans+er 9': is correct% )he computer operator shoud
not .e assi"ned pro"rammin" responsi.iit! and ha#e
the opportunit! to make chan"es in pro"rams as 9s:he
operates the e7uipment% 2n "enera; achie#in" contro
throu"h separation o$ duties in the B(& department
re7uires that B(& personne ha#e no access to assets
and that access to computer operation; possession o$
$ies; and de#eopment o$ pro"ram o"ic .e strict!
separated%
Ans+er 9C: is incorrect .ecause com.inin" the duties
o$ mana"ement and users a$$ords ess opportunit! to
commit irre"uarities than com.inin" pro"rammin"
and computer operation; athou"h separation o$ these
duties mi"ht enhance contro%
Ans+er 9(: is incorrect .ecause com.inin" the duties
o$ pro"rammers and s!stems ana!sts a$$ords ess
opportunit! to commit irre"uarities than com.inin"
pro"rammin" and computer operation; athou"h
separation o$ these duties mi"ht enhance contro%
[146] Source: CMA 1,-0 4-,4
Ans+er 9A: is incorrect .ecause onine s!stems
process transactions as the! are entered; .ut a centra
processor ma! do the +ork%
Ans+er 9': is incorrect .ecause interacti#e
processin" ma! not in#o#e a net+ork%
Ans+er 9C: is incorrect .ecause time-sharin"
in#o#es usin" another or"ani0ation@s computer%
Access to the other or"ani0ation@s centra processor
is pro#ided throu"h dum. terminas%
Ans+er 9(: is correct% (istri.uted data processin"
has resuted $rom the ad#ent o$ cheaper and smaer
computers and smart terminas% )hese sma
computers or smart terminas 9a termina +ith
stand-aone processin" capa.iities: are dispersed
throu"hout the or"ani0ation and connected in a
net+ork% )he increased interdependence amon"
processin" sites ao+s "reater $e3i.iit! in s!stems
desi"n and the possi.iit! $or an optima distri.ution o$
processin" tasks%
[147] Source: CMA 06-, 4-1
Ans+er 9A: is incorrect .ecause .ock codin" is not
imited to $inancia statement accounts%
Ans+er 9': is incorrect .ecause .ock codes ma!
aso use apha.etica characters%
Ans+er 9C: is correct% Codin" o$ data is the
assi"nment o$ aphanumeric s!m.os consistent +ith a
cassi$ication scheme% 'ock codin" assi"ns .ocks o$
num.ers in a se7uence to casses o$ items% Dor
e3ampe; in a chart o$ accounts; assets ma! .e "i#en
num.ers 100-1--; ia.iities the num.ers ,00-,--;
etc%
Ans+er 9(: is incorrect .ecause .ock codes simpi$!
the sortin" o$ data%
[148] Source: CMA 06-1 4-4
Ans+er 9A: is incorrect .ecause contro o.8ecti#es
concernin" the entit!@s a.iit! to record; process;
summari0e; and report $inancia data incude
mana"ement authori0ation o$ access to assets%
Ans+er 9': is incorrect .ecause contro o.8ecti#es
summari0e; and report $inancia data incude proper
authori0ation o$ transactions%
Ans+er 9C: is correct% An accountin" contro is
concerned +ith the sa$e"uardin" o$ assets and the
reia.iit! o$ $inancia records; +hereas an operationa
or administrati#e contro is concerned +ith
operationa e$$icienc! and e$$ecti#eness% )hus;
compiance +ith methods and procedures ensurin"
operationa e$$icienc! and adherence to mana"eria
poicies is an o.8ecti#e o$ an operationa contro%
Ans+er 9(: is incorrect .ecause contro o.8ecti#es
summari0e; and report $inancia data incude
comparison o$ recorded accounta.iit! +ith assets at
reasona.e inter#as%
[14-] Source: CMA 06-5 4-11
Ans+er 9A: is incorrect .ecause a star net+ork
routes a data throu"h the host computer%
Ans+er 9': is correct% 2n a distri.uted s!stem; an
or"ani0ation@s processin" needs are e3amined in their
totait!% )he decision is not +hether an appication
shoud .e done centra! or oca! .ut; rather; +hich
parts are .etter per$ormed .! sma oca computers
as intei"ent terminas and +hich parts are .etter
per$ormed at some other; possi.! centrai0ed; site%
)he ke! distinction .et+een decentrai0ed and
distri.uted s!stems is the interconnection amon" the
nodes in the net+ork% A rin" net+ork inks a
communication channes to $orm a oop and each ink
passes communications throu"h its nei"h.or to the
appropriate ocation%
Ans+er 9C: is incorrect .ecause a .us net+ork
attaches a channe messa"es aon" one common ine
+ith communication to the appropriate ocation #ia
direct access%
Ans+er 9(: is incorrect .ecause a tree con$i"uration
is or"ani0ed aon" hierarchica ines to a host
computer%
[150] Source: CMA 06-1 4-1,
Ans+er 9A: is incorrect .ecause the "enera ed"er is
a master $ie +ith a record $or e#er! account%
Ans+er 9': is incorrect .ecause su.sidiar! ed"ers
are master $ies containin" accountin" records .!
speci$ic account cate"ories%
Ans+er 9C: is correct% Athou"h most cash
dis.ursements are recorded in cash dis.ursements
8ournas; such transactions can aso .e recorded in
other 8ournas; primari! the "enera 8ourna%
Ans+er 9(: is incorrect .ecause transaction records
contain cross-re$erences%
[151] Source: CMA 1,84 5-,8
Ans+er 9A: is incorrect .ecause the auditor must sti
use audit 8ud"ment%
Ans+er 9': is correct% )he primar! use o$
"enerai0ed computer pro"rams is to seect and
summari0e a cient@s records $or additiona testin"%
/enerai0ed audit so$t+are packa"es permit the
auditor to audit throu"h the computer; to e3tract;
compare; ana!0e; and summari0e data and "enerate
output as part o$ the audit pro"ram% )he! ao+ the
auditor to e3poit the computer to e3amine man!
more records than other+ise possi.e +ith $ar "reater
speed and accurac!%
Ans+er 9C: is incorrect .ecause an auditor must
ha#e a kno+ed"e o$ computer auditin" to use a
"enerai0ed so$t+are packa"e%
Ans+er 9(: is incorrect .ecause usin" a "enerai0ed
so$t+are packa"e is a means o$ auditin" throu"h the
computer%
[15,] Source: CMA 0685 5-,4
Ans+er 9A: is correct% Appication contros reate to
speci$ic tasks per$ormed .! the B(& department%
)heir $unction is to pro#ide reasona.e assurance that
recordin"; processin"; and reportin" o$ data are
per$ormed proper!% Appication contros are o$ten
cate"ori0ed as input contros; processin" contros;
and output contros%
Ans+er 9': is incorrect .ecause separation o$
incompati.e $unctions is a "enera; not an appication;
contro%
Ans+er 9C: is incorrect .ecause hard+are and
operatin" contros are "enera contros%
Ans+er 9(: is incorrect .ecause hard+are and
operatin" contros are "enera contros%
[151] Source: CMA 0685 5-,5
Ans+er 9A: is incorrect .ecause identi$ication o$ a
threats is not possi.e%
Ans+er 9': is incorrect .ecause reasona.e .ut not
a.soute assurance can .e pro#ided%
Ans+er 9C: is correct% A comprehensi#e computer
securit! pan shoud .e de#eoped to sa$e"uard
ph!sica $aciities and hard+are and pro#ide $or the
pri#ac! and inte"rit! o$ data% Such a pan assists
mana"ement in assurin" that .ene$its e3ceed costs%
Ans+er 9(: is incorrect .ecause the de#eopment o$
a pan is not the same as its success$u
impementation%
[154] Source: CMA 0685 5-,6
Ans+er 9A: is incorrect .ecause the empo!ees must
ha#e access to the s!stem% )hus; the restriction o$
access +oud not so#e the pro.em%
Ans+er 9': is incorrect .ecause the empo!ees must
ha#e access to the s!stem% )hus; user codes and
pass+ords +oud not so#e the pro.em%
Ans+er 9C: is incorrect .ecause a #aidit! check is
used to compare input identi$ication num.ers +ith
accepta.e num.ers%
Ans+er 9(: is correct% A compati.iit! test is an
access contro used to ascertain +hether a code
num.er is compati.e +ith the use to .e made o$ the
in$ormation re7uested% Dor e3ampe; a user ma! .e
authori0ed to enter on! certain kinds o$ transaction
data; to "ain access on! to certain in$ormation; to
ha#e access to .ut not update $ies; or to use the
s!stem on! durin" certain hours%
[155] Source: CMA 0685 5-,7
Ans+er 9A: is incorrect .ecause o#er$o+ occurs
+hen too ar"e a num.er is attempted to .e stored in
the C&6@s memor!; .ut an o#er$o+ contro does not
pro#ide assistance to the ine3perienced user%
Ans+er 9': is correct% An onine; rea-time s!stem
permits interaction .et+een the s!stem and the user%
Such a s!stem can .e desi"ned to "uide data entr! .!
promptin" 9askin" 7uestions o$: the user% Automatic
teer machines are common e3ampes%
Ans+er 9C: is incorrect .ecause it is an access
contro%
Ans+er 9(: is incorrect .ecause checkpoints are
JsnapshotsJ o$ data #aues and pro"ram indicators
taken periodica! in a .atch processin" run% )he! are
use$u as a means o$ reco#er! in the e#ent o$ a
temporar! hard+are $aiure%
[156] Source: CMA 0685 5-,-
Ans+er 9A: is incorrect .ecause the need $or a
data.ase arises more $rom the mutipicit! o$
appications than $rom the 7uantit! o$ data stored%
Ans+er 9': is correct% )he use o$ a data.ase s!stem
si"ni$icant! reduces redundanc! o$ stored data in a
s!stem% (ata in a standardi0ed $orm are idea!
entered once into inte"rated $ies and then used $or
an! and a reated appications% )he data.ase is
usua! .uit to ser#e mutipe appications%
Conse7uent!; the data are independent o$ particuar
appications and "reater $e3i.iit! in meetin"
unanticipated demands is possi.e% )he data.ase
approach aso ao+s $or .etter access .! users and
$or more rapid updatin" o$ in$ormation%
Ans+er 9C: is incorrect .ecause a data.ase s!stem
need not pro#ide immediate 9rea-time: responses%
Ans+er 9(: is incorrect .ecause a data.ase is an
inte"rated; centrai0ed "roup o$ $ies%
[157] Source: CMA 0685 5-,8
Ans+er 9A: is incorrect .ecause the operatin" s!stem
contros the o#era $unctionin" o$ the C&6 and its
onine periphera e7uipment%
Ans+er 9': is correct% Specia pro"rams #aidate
9edit: input data $or competeness; #aidit!; and
accurac!% )he edited data are then used in
processin"% )he errors; omissions; or e3ceptions are
printed on a report%
Ans+er 9C: is incorrect .ecause a compier transates
source pro"rams +ritten in a hi"her e#e an"ua"e
into machine an"ua"e%
Ans+er 9(: is incorrect .ecause an 2)D uses
simuated transactions to audit the processin" s!stem%
[158] Source: CMA 0685 5-10
Ans+er 9A: is correct% A data.ase pro#ides $or
minimum redundanc! o$ data +hie ser#in" mutipe
appications% (ata are stored in standardi0ed $orm in
inte"rated $ies on direct access media and are reated
.! means o$ inde3es 9e%"%; ook-up ta.es:; pointers
9e%"%; the address/ocation o$ the ne3t o"ica data
item:; and other methods% 2n principe; a data item
need .e entered into the s!stem on! once .ut +i .e
accessi.e to man! appications% Accordin"!; one o$
the $irst steps in desi"nin" such a s!stem is to pro#ide
standard de$initions $or a data items so the! +i .e
accessi.e .! a users%
Ans+er 9': is incorrect .ecause standardi0ation o$
data items occurs .e$ore increasin" stora"e%
Ans+er 9C: is incorrect .ecause standardi0ation o$
data items occurs .e$ore o.tainin" so$t+are%
Ans+er 9(: is incorrect .ecause standardi0ation o$
data items occurs .e$ore inte"ratin" s!stems%
[15-] Source: CMA 0685 5-11
Ans+er 9A: is incorrect .ecause an operatin" s!stem
is a set o$ pro"rams controin" the o#era $unctionin"
o$ the computer s!stem%
Ans+er 9': is incorrect .ecause a s!stems manua
documents the s!stem throu"h $o+charts;
descriptions; etc% .ut does not identi$! speci$ic users%
Ans+er 9C: is correct% )he schema contains a
description o$ the o"ica and ph!sica structure o$ the
data.ase% )he standard meanin"s o$ data items are
$ound in a data dictionar!% A su.schema is the part o$
the data.ase pertinent to a speci$ic user% )he
su.schema indicates +ho ma! use the s!stem%
Ans+er 9(: is incorrect .ecause $ie de$initions are
$ound in the schema%
[160] Source: CMA 0685 5-11
Ans+er 9A: is incorrect .ecause data.ase inte"rit!
means that the data eements are consistent +ith one
another%
Ans+er 9': is correct% 2n a data.ase; the data $or
di#erse appications are standardi0ed; centrai0ed;
and inte"rated% )o sa! that a data.ase has inte"rit!
means that these data eements are consistent +ith
one another%
Ans+er 9C: is incorrect .ecause data.ase inte"rit!
another%
Ans+er 9(: is incorrect .ecause data.ase inte"rit!
another%
[161] Source: CMA 0685 5-1,
Ans+er 9A: is incorrect .ecause tape does not ao+
$or the direct access re7uired in a data.ase s!stem%
Ans+er 9': is incorrect .ecause data $ies are kept
on a secondar! stora"e medium; not the C&6@s
primar! memor!%
Ans+er 9C: is correct% Main$rame computer
data.ases use ma"netic hard disks as a secondar!
stora"e medium% )he! pro#ide direct rather than
se7uentia access and ha#e "reater capacit! than
$opp! disks%
Ans+er 9(: is incorrect .ecause <5M is not
appropriate $or stora"e o$ data that re7uire updatin"%
[16,] Source: CMA 0686 5-8
Ans+er 9A: is incorrect .ecause terminas +i .e
re7uired%
Ans+er 9': is incorrect .ecause printers +i .e
re7uired%
Ans+er 9C: is correct% 'atch processin" is the
accumuation and "roupin" o$ transactions $or
processin" on a dea!ed .asis% )he .atch approach is
suita.e $or appications in#o#in" ar"e #oumes o$
simiar items; e%"%; pa!ro; saes; and in#entor!
transactions% <emote .atch processin" 9remote 8o.
entr!: entais coection and entr! o$ data $rom paces
other than the ocation o$ the C&6% )hus; on! one
C&6 is needed% *o+e#er; terminas; printers;
input/output contros; communications inks; and
e$$ecti#e procedures +i sti .e re7uired at each user
ocation%
Ans+er 9(: is incorrect .ecause input/output contros
+i .e re7uired%
[161] Source: CMA 0686 5-10
Ans+er 9A: is incorrect .ecause a separate edit run
is needed +hen a se7uentia access medium; such as
ma"netic tape; is used to store $ies%
Ans+er 9': is correct% 2$ direct access $ies are used;
the computer ma! read or +rite on a "i#en record in
the $ie +ithout ha#in" to make a se7uentia search o$
other records% (irect access $ies permit transactions
to .e entered and the data con#erted; edited; and
used to update $ies in a rea-time; onine mode%
Ans+er 9C: is incorrect .ecause .ackup procedures
entai makin" copies o$ aread! #aidated data%
Ans+er 9(: is incorrect .ecause editin" o$ data is a
#ita processin" step that shoud ne#er .e omitted%
[164] Source: CMA 0686 5-11
Ans+er 9A: is incorrect .ecause it is e3terna to
computer processin"%
Ans+er 9': is incorrect .ecause it is e3terna to
Ans+er 9C: is incorrect .ecause it is e3terna to
Ans+er 9(: is correct% Arithmetic proo$ checks
9recacuations: are per$ormed .! edit routines .e$ore
data are processed% A simpe e3ampe is comparin"
tota de.its and tota credits%
[165] Source: CMA 0686 5-1,
Ans+er 9A: is incorrect .ecause a .atch tota is the
tota o$ an in$ormation $ied in a .atch o$ records%
Ans+er 9': is incorrect .ecause a record count is a
contro tota usin" a count o$ records processed
durin" the #arious phases o$ the operation o$ a
pro"ram%
Ans+er 9C: is correct% A check di"it; or
se$-checkin" num.er; is an input contro to determine
i$ an error mi"ht ha#e .een made on an identi$ication
num.er% )he di"it is an e3tra num.er on the end o$
the identi$ication num.er 9creatin" a ne+ 2( num.er:
+hich is cacuated .! an a"orithm on the ori"ina
part o$ the 2( num.er% 2$ the 2( is miske!ed; the
a"orithm +i produce a num.er di$$erent $rom the
check di"it and an error +i .e detected and
reported%
Ans+er 9(: is incorrect .ecause a checkpoint is a
point in a pro"ram at +hich data are recorded $or
.ackup purposes%
[166] Source: CMA 0686 5-14
Ans+er 9A: is incorrect .ecause pro"rammers shoud
not ha#e access to operationa materias%
Ans+er 9': is incorrect .ecause editin" routines
check $or arithmetic errors prior to processin"; and
de.u""in" shoud unco#er errors in pro"rams%
Ans+er 9C: is correct% Compete; up-to-date
documentation o$ a pro"rams and associated
operatin" procedures is necessar! $or e$$icient
operation o$ a computer instaation% Maintenance o$
pro"rams is important to pro#ide $or continuit! and
consistenc! o$ data processin" ser#ices to users%
&ro"ram documentation 9the pro"ram run manua:
consists o$ pro.em statements; s!stems $o+charts;
operatin" instructions; record a!-outs; pro"ram
$o+charts; pro"ram istin"s; test data; and appro#a
and chan"e sheets%
Ans+er 9(: is incorrect .ecause the contro "roup
e3ists to super#ise input; processin"; and output%
[167] Source: CMA 0687 5-1
Ans+er 9A: is incorrect .ecause audit so$t+are is
used +ith .atch processin" s!stems%
Ans+er 9': is correct% An inte"rated test $aciit!
in#o#es the use o$ a $ictitious entit!; such as a dumm!
customer in accounts recei#a.e; a"ainst +hich data
transactions are processed% )he resuts are then
compared +ith those pre#ious! determined% )his
techni7ue can .e used +ithout computer operator
kno+ed"e durin" routine s!stem operation% )he 2)D
is reati#e! ine3pensi#e and re7uires no specia
processin"% 2t is empo!ed in auditin" onine; rea-time
s!stems%
Ans+er 9C: is incorrect .ecause ta""in" re7uires the
"eneration o$ a compete audit trai and is used in
ad#anced s!stems% )a""in" eectronica! identi$ies
the items to .e traced 9tracked: .! means o$ a
specia code% )hese transactions are processed
norma! .ut are monitored to determine i$ the
pro"ram o"ic is handed appropriate!%
Ans+er 9(: is incorrect .ecause tracin" re7uires the
"eneration o$ a compete audit trai and is used in
ad#anced s!stems% )racin" 9trackin": is an audit
techni7ue that pro#ides an eectronic +ak-throu"h o$
the data processin" s!stem%
[168] Source: CMA 0687 5-7
Ans+er 9A: is incorrect .ecause it +oud .e incuded
in the ta.e or matri3%
Ans+er 9': is incorrect .ecause it +oud .e incuded
Ans+er 9C: is incorrect .ecause it +oud .e incuded
Ans+er 9(: is correct% Compati.iit! tests restrict
access to the computer s!stem .! determinin"
+hether access .! a "i#en user 9or de#ice: is
compati.e +ith the nature o$ the attempted use% A
series o$ pass+ords or identi$ication num.ers ma! .e
re7uired to "ain access to the s!stem; to e3amine
data $ies; and to per$orm processin" usin" particuar
pro"rams% )hus; a cerk mi"ht .e authori0ed on! to
read the data in a "i#en $ie +hie usin" a speci$ied
termina; .ut his/her superior mi"ht .e a.e to update
the $ie% Compati.iit! tests re7uire onine stora"e o$
authori0ation ta.es or matrices that speci$! the
access permitted to speci$ied codes and de#ices% )he
num.er o$ authori0ed in7uiries per user is not
incuded in such a ta.e%
[16-] Source: CMA 0687 5-14
Ans+er 9A: is incorrect .ecause the instaation o$ a
data.ase mana"ement s!stem is ike! to reduce data
redundanc!%
Ans+er 9': is incorrect .ecause the instaation o$ a
data.ase mana"ement s!stem is ike! to eiminate
inconsistencies +ithin common data $ieds%
Ans+er 9C: is correct% A data.ase is a set o$ reated
$ies arran"ed so that data usua! need to .e stored
on! once% A ('MS is an inte"rated set o$ computer
pro"rams that create the data.ase; maintain the
eements; sa$e"uard the data $rom oss or destruction;
and make the data a#aia.e to appication pro"rams
and in7uiries% )he data.ase structure is independent
o$ the appications% =hen +ritin" pro"rams; on! the
name o$ a data item is needed .ecause the ('MS
+i take care o$ ocatin" it% )he instaation o$ a
('MS is ike! to reduce data redundanc!; promote
sharin" o$ data; eiminate inconsistencies +ithin data
$ieds; and pro#ide more sophisticated interna contro
o#er data accurac! and access% *o+e#er; pro"ram
o"ic +oud not chan"e .ecause chan"es in the
ph!sica or o"ica structure o$ the data.ase do not
o$$set appications pro"rams%
Ans+er 9(: is incorrect .ecause the instaation o$ a
data.ase mana"ement s!stem is ike! to pro#ide
more sophisticated interna contro o#er data
accurac! and access%
[170] Source: CMA 1,87 5-17
Ans+er 9A: is incorrect .ecause se"re"ation o$
$unctions makes it more di$$icut $or one person .oth
to perpetrate and concea an irre"uarit!%
Ans+er 9': is incorrect .ecause hirin" honest and
capa.e empo!ees pre#ents man! pro.ems%
Ans+er 9C: is incorrect .ecause documentation
pro#ides a "uide $or conduct%
Ans+er 9(: is correct% &re#enti#e contros are
desi"ned to pre#ent an error or irre"uarit! $rom
occurrin"% State-o$-the-art hard+are and so$t+are
+oud presuma.! incorporate the atest contro
$eatures; .ut a ess ad#anced s!stem coud #er! +e
contain a sound pre#enti#e contro structure% *ence;
state-o$-the-art components are not essentia $or
e$$ecti#e contro%
[171] Source: CMA 1,8- 5-1
Ans+er 9A: is incorrect .ecause a purchase
re7uisition is aso needed%
Ans+er 9': is incorrect .ecause a purchase order
and re7uisition are aso necessar!%
Ans+er 9C: is correct% 'e$ore orderin" an item; the
purchasin" department shoud ha#e on hand a
purchase re7uisition re$ectin" an authori0ed re7uest
.! a user department% 'e$ore a #oucher is prepared
$or pa!in" an in#oice; the accounts pa!a.e
department shoud ha#e the purchase re7uisition; a
purchase order 9to .e certain the items +ere indeed
ordered:; the #endor@s in#oice; and a recei#in" report
9to .e certain the items +ere recei#ed:%
Ans+er 9(: is incorrect .ecause a recei#in" report is
needed%
[17,] Source: CMA 06-0 5-1
Ans+er 9A: is incorrect .ecause &urchasin" paces
orders that ha#e .een initiated and authori0ed .!
others%
Ans+er 9': is incorrect .ecause Stores Contro has
custod! o$ materiasF it does not maintain in#entor!
records%
Ans+er 9C: is correct% )he 2n#entor! Contro
(epartment +oud .e responsi.e $or initiatin" a
purchase% 2t has access to the in#entor! records and
+oud there$ore kno+ +hen stocks +ere "ettin" o+%
Ans+er 9(: is incorrect .ecause the &roduction
(epartment manu$actures "oods and o.tains
materias $rom Stores Contro%
[171] Source: CMA 06-0 5-1
Ans+er 9A: is incorrect .ecause Stores Contro does
not need to kno+ that a purchase has .een initiated%
Ans+er 9': is correct% )he Accounts &a!a.e
(epartment shoud recei#e a cop! o$ the purchase
order $or interna contro purposes to ensure that a
in#oices paid are $or proper! authori0ed items% )he
<ecei#in" (epartment shoud recei#e a cop! 9+ith
the 7uantit! omitted to encoura"e an honest count: so
that its empo!ees +i kno+ that incomin" shipments
+ere authori0ed and shoud .e accepted% 2n addition;
the department issuin" the purchasin" re7uisition 9the
2n#entor! Contro (epartment: shoud recei#e a cop!
as a noti$ication that the order has .een paced%
Ans+er 9C: is incorrect .ecause Accounts
<ecei#a.e does not need a cop!%
Ans+er 9(: is incorrect .ecause &roduction &annin"
does not need a cop!%
[174] Source: CMA 06-0 5-4
Ans+er 9A: is incorrect .ecause the 2n#entor!
Contro (epartment shoud not ha#e to $oo+ up on
orders once the purchase re7uisition has .een sent%
Ans+er 9': is incorrect .ecause the Stores
(epartment is responsi.e on! $or the securit! o$
"oods once the! are recei#ed%
Ans+er 9C: is incorrect .ecause &roduction &annin"
is concerned on! +ith the t!pes and 7uantities o$
products to .e produced%
Ans+er 9(: is correct% )he &urchasin" (epartment is
in the .est position to $oo+ up on purchase orders
.ecause it is the department cosest to the #endors% 2n
e$$ect; the &urchasin" (epartment is $u! responsi.e
$or a communications +ith the #endor $rom the time
a purchase order is issued unti the "oods are
recei#ed%
[175] Source: CMA 06-0 5-5
Ans+er 9A: is incorrect .ecause an ackno+ed"ment
purchase order is not necessar! $or pa!ment%
Ans+er 9': is incorrect .ecause an ackno+ed"ment
purchase order is not necessar! $or pa!ment%
Ans+er 9C: is incorrect .ecause a month! statement
is not neededF pa!ments are made $rom the ori"ina
in#oice; not a statement%
Ans+er 9(: is correct% )he Accounts &a!a.e
(epartment prepares a #oucher $rom a #endor@s
in#oice on! a$ter e3aminin" supportin" documents%
)hese incude a proper! authori0ed purchase order
and a recei#in" report statin" 7uantities recei#ed and
their condition%
[176] Source: CMA 06-0 5-6
Ans+er 9A: is incorrect .ecause the dai! production
schedue is used to pan a #ariet! o$ manu$acturin"
acti#ities%
Ans+er 9': is incorrect .ecause a ra+ materias
re7uisition is sent $rom the &roduction (epartment to
in#entor! contro to o.tain materias needed $or
production%
Ans+er 9C: is incorrect .ecause a .i o$ materias is
a ist o$ the components in a particuar product%
Ans+er 9(: is correct% )he &roduction &annin"
(epartment uses a production order to authori0e the
&roduction (epartment to manu$acture a speci$ic
product%
[177] Source: CMA 06-0 5-7
Ans+er 9A: is incorrect .ecause the pa!ro re"ister
is the istin" o$ pa!ro checks "i#en to each
empo!ee% )he tota o$ the pa!ro re"ister is the tota
pa!ro $or the period%
Ans+er 9': is incorrect .ecause the production order
cost summar! is the tota o$ costs assi"ned to a
particuar production order%
Ans+er 9C: is incorrect .ecause an operations ist is
a istin" o$ operations re7uired $or a product%
Ans+er 9(: is correct% A 8o. time ticket is used .!
empo!ees to account $or their time throu"hout the
da!% As an empo!ee $inishes his/her +ork on a
particuar 8o.; 9s:he prepares a time ticket that ists
the amount o$ time spent on that 8o. so that its cost
can .e cacuated%
[178] Source: CMA 06-0 5-8
Ans+er 9A: is incorrect .ecause separatin"
timekeepin" and pa!ro preparation is an e$$ecti#e
contro% 2t pre#ents one person $rom caimin" that an
empo!ee +orked certain hours and then +ritin" a
check to that empo!ee% &a!ment to an a.sent or
$ictitious empo!ee +oud there$ore re7uire cousion
amon" t+o empo!ees%
Ans+er 9': is incorrect .ecause separatin" pa!check
preparation $rom distri.ution makes it more di$$icut
$or $ictitious empo!ees to recei#e checks%
Ans+er 9C: is incorrect .ecause separatin"
timekeepin" $rom $actor! departments is a "ood
contro o#er the $actor! +orkers%
Ans+er 9(: is correct% Most companies ha#e their
pa!ros prepared .! the same indi#iduas +ho
maintain the !ear-to-date records% )here is no need
$or this $unctiona separation .ecause the duties are
cose! reated%
[17-] Source: CMA 06-0 5--
Ans+er 9A: is incorrect .ecause the &a!ro
(epartment +as responsi.e $or causin" the check to
.e +ritten%
Ans+er 9': is incorrect .ecause the )imekeepin"
(epartment authori0ed pa!ment .ased on a certain
num.er o$ hours +orked%
Ans+er 9C: is incorrect .ecause a production
super#isor or $eo+ +orker has an opportunit! to
intercept the check o$ a $ictitious or terminated
empo!ee%
Ans+er 9(: is correct% )he responsi.iit! $or
uncaimed pa!checks shoud .e "i#en to a
department that has no opportunit! to authori0e or
+rite those checks% 'ecause the treasur! $unction
ser#es on! an asset custod! $unction and thus has
had no input into the pa!check process; it is the
o"ica repositor! o$ uncaimed checks%
[180] Source: CMA 06-0 5-10
Ans+er 9A: is incorrect .ecause it is a proper
se"re"ation o$ $unctions%
Ans+er 9': is incorrect .ecause it is a proper
Ans+er 9C: is incorrect .ecause it is a proper
Ans+er 9(: is correct% Ao+in" a saes department
to appro#e a credit memo +ithout a recei#in" report
+oud .e dan"erous% Saes personne coud o#erstate
saes in one period and then re#erse them in
su.se7uent periods% )hus; a cop! o$ the recei#in"
report $or returned "oods shoud .e sent to the .iin"
department $or preparation o$ a credit memo a$ter
appro#a .! a responsi.e super#isor +ho is
independent o$ the Saes (epartment%
[181] Source: CMA 06-0 5-11
Ans+er 9A: is incorrect .ecause it de$ines an in#oice%
Ans+er 9': is incorrect .ecause a packin" sip
pro#ides such in$ormation%
Ans+er 9C: is correct% A .i o$ adin" is .oth a
contract $or shipment and a document o$ tite issued
9si"ned: .! a common carrier to accept trans$er o$
possession o$ "oods dei#ered .! the seer to the
carrier% 2t can .e either ne"otia.e or nonne"otia.e%
Ans+er 9(: is incorrect .ecause a credit 9de.it:
memo authori0es a de.it to saes returns and a credit
to accounts recei#a.e%
[18,] Source: C2A 11-, 222-11
Ans+er 9A: is correct% )he situation descri.ed
re7uires direct access to a customer@s account durin"
the da! and se7uentia processin" o$ .atches o$
customer transactions each ni"ht% )he compan!
shoud use an inde3ed se7uentia $ie or"ani0ation% 2n
this s!stem; records are accessed .! means o$ a
director! or inde3; .ut are aso tied to"ether
se7uentia! to permit se7uentia processin"%
Ans+er 9': is incorrect .ecause direct access is
inappropriate% 2t re7uires a one-to-one
correspondence .et+een records and their stora"e
ocations% &roduction data are sparse; so the disk
+oud .e used #er! ine$$icient!%
Ans+er 9C: is incorrect .ecause randomi0in"; +hich
con#erts the primar! ke! o$ a record to a random
num.er and then to a stora"e address; is ine$$icient
$or ar"e data $ies athou"h it permits random access%
Ans+er 9(: is incorrect .ecause se7uentia access
+oud not permit cerks to respond immediate! to
customer in7uiries a.out order status%
[181] Source: C2A 05-4 222-10
Ans+er 9A: is incorrect .ecause reciproca
processin" a"reements are o$ten used $or sma
s!stems and .atch processin"%
Ans+er 9': is correct% A reciproca processin"
a"reement permits the disaster-stricken part! to
o.tain space and e7uipment on a time-a#aia.e
.asis% *o+e#er; onine teeprocessin" $aciities +oud
.e di$$icut to pro#ide .ecause the assistin"
or"ani0ation@s e3cess time; i$ an!; +oud most ike!
.e imited to +eekends and the third shi$t%
Ans+er 9C: is incorrect .ecause reciproca
processin" a"reements are o$ten used $or sma
s!stems and .atch processin"%
Ans+er 9(: is incorrect .ecause the desira.iit! o$ a
reciproca processin" a"reement increases +hen
operations are tota! centrai0ed%
[184] Source: C2A 05-1 222-8,
Ans+er 9A: is incorrect .ecause i.rar! s!stems hep
in the maintenance o$ coections o$ data and pro"ram
$ies%
Ans+er 9': is incorrect .ecause access contros are
securit! contros%
Ans+er 9C: is incorrect .ecause an"ua"es permit
codin" o$ instructions $or e3ecution .! the computer%
Aone o$ the terms "i#en is $or a an"ua"e%
Ans+er 9(: is correct% A data.ase mana"ement
s!stem 9('MS: is an inte"rated set o$ computer
pro"rams that create the data.ase; maintain the
eements; sa$e"uard the data $rom oss or destruction;
and make the data a#aia.e to appication pro"rams
and in7uiries% )he items isted are commercia ('MS
packa"es%
[185] Source: C2A 11-1 222-,7
Ans+er 9A: is incorrect .ecause error pre#ention
in#o#es pro#idin" speci$ic instructions so that the
user kno+s +hat to do and a#oids makin" errors%
Ans+er 9': is incorrect .ecause error detection
in#o#es pro#idin" immediate noti$ication that an error
has .een detected .! +a! o$ an error messa"e%
Ans+er 9C: is incorrect .ecause error correction is
usua! in the $orm o$ a 7uestion% 2t asks the user to
respond and #eri$! the re7uest .e$ore the transaction
is processed%
Ans+er 9(: is correct% Brror reco#er! procedures
ao+ the user to reconstruct the prior state o$ the
data.ase .! o""in" the updatin" transaction as +e
as .e$ore-and-a$ter ima"es o$ the record% A sin"e
JundoJ command can then .e used to recti$! the
mistake%
[186] Source: C2A 11-1 222-1,
Ans+er 9A: is incorrect .ecause the operatin" s!stem
re"uates the use o$ the components o$ the computer
s!stem%
Ans+er 9': is incorrect .ecause a pro"ram i.rar!
mana"ement s!stem contros the mo#ement o$
pro"rams and 8o. contro statements into and out o$
the production pro"ram i.raries%
Ans+er 9C: is correct% A data.ase is characteri0ed
.! the independence o$ appications $rom the ph!sica
arran"ement o$ the data% Appication pro"rammers
de$ine a user #ie+ 9e3terna schema: o$ the data and
+rite pro"ram instructions usin" a pro"rammin"
an"ua"e inter$ace +ith the ('MS% Conse7uent!;
pro"rams need not speci$! the ocation o$ a data item%
5n! the name o$ the item is necessar!% )he ('MS
mediates .et+een user #ie+ and the actua ph!sica
arran"ement o$ the data% *ence; di$$erent users
9appications: ma! create di$$erent #ie+s o$ the data%
Ans+er 9(: is incorrect .ecause utiit! pro"rams
ha#e specia purpose $unctions; e%"%; sortin"; printin";
or cop!in"%
[187] Source: C2A 11-1 222-11
Ans+er 9A: is correct% Accordin" to S!stems
Audita.iit! and Contro 9)he 2nstitute o$ 2nterna
Auditors; 1--1; p% 5-15:; a Jdata dictionar!/director!
is an or"ani0ed and shared coection o$ in$ormation
a.out the o.8ects and resources used .! the 2S
or"ani0ation to dei#er or e3chan"e in$ormation
interna! and e3terna!%J
Ans+er 9': is incorrect .ecause speci$ication o$
s!stem users is a $unction o$ the securit! $eatures o$ a
('MS%
Ans+er 9C: is incorrect .ecause the data contro
an"ua"e speci$ies pri#ie"es and securit! rues $or
o.8ects and resources%
Ans+er 9(: is incorrect .ecause data.ase
administrators ha#e the o#era responsi.iit! $or
de#eopin" and maintainin" the data.ase and $or
esta.ishin" contros to protect its inte"rit!%
[188] Source: C2A 05-4 222-,7
Ans+er 9A: is correct% Access must .e controed to
ensure inte"rit! o$ documentation; athou"h read
access shoud .e pro#ided to other parties $or
appications de#eopment and maintenance% )he
('A has the o#era responsi.iit! $or de#eopin" and
maintainin" the data.ase and $or esta.ishin" contros
to protect its inte"rit!%
Ans+er 9': is incorrect .ecause pro"rammers ma!
.e a.e to modi$! pro"rams; $ies; and contros and
shoud there$ore ha#e no access to them%
Ans+er 9C: is incorrect .ecause i.rarians shoud
ha#e no access to e7uipment or the skis to
perpetrate $raud%
Ans+er 9(: is incorrect .ecause pro"rammers ma!
.e a.e to modi$! pro"rams; $ies; and contros and
shoud there$ore ha#e no access to them%
[18-] Source: C2A 11-1 222-,4
Ans+er 9A: is correct% Mutipe3ors are s+itchin"
de#ices that channe the $o+ o$ data% )he! intermi3
the t+o-+a! $o+ so that data ma! .e transmitted
o#er a sin"e ine% A mutipe3or channe permits
sendin" more than one messa"e on a communication
ine 9interea#in":% As a resut; se#era terminas ma!
.e a.e to share a communication ine to a C&6%
Ans+er 9': is incorrect .ecause a modem is a de#ice
used to con#ert anao" data transmissions into di"ita
$orm and #ice-#ersa%
Ans+er 9C: is incorrect .ecause a coa3ia ca.e is a
data communication ine; not a de#ice%
Ans+er 9(: is incorrect .ecause a .us is part o$ the
interna structure o$ a microprocessor%
[1-0] Source: C2A 05-, 222-,6
Ans+er 9A: is correct% A communication net+ork
consists o$ one or more computers and their
periphera e7uipment inked to"ether% >oca-area
net+orks 9>AAs: ink to"ether hard+are and other
e7uipment +ithin a "eo"raphica area so that users
can share data and hard+are de#ices%
Ans+er 9': is incorrect .ecause +ide-area net+orks
are $or on"-distance communications and t!pica!
use the resources o$ companies such as A)N)%
Ans+er 9C: is incorrect .ecause .ase.and
9narro+.and: net+orks; a t!pe o$ oca-area
net+ork; are used e3cusi#e! $or data
communications% 'ase.and communications channes
pro#ide the so+est data transport 9ess than 10
characters per second:% 'road.and communications
channes pro#ide the $astest data transport 9more than
1;,00 characters per second:%
Ans+er 9(: is incorrect .ecause a .road.and
net+ork ma! use micro+a#e circuits and sateite
channes%
[1-1] Source: C2A 11-1 222-,4
Ans+er 9A: is correct% An eectronic mai s!stem is a
computer-.ased messa"e s!stem that permits
trans$er; receipt; and stora"e o$ messa"es +ithin or
.et+een computer s!stems% )he ad#anta"es o$
eectronic mai are hi"h-speed transmission; reduction
o$ messa"e preparation costs; and the possi.iit! o$
sendin" or readin" messa"es at a con#enient time%
*ence; eectronic mai is more cost-e$$ecti#e than
other methods o$ dei#erin" in$ormation%
Ans+er 9': is incorrect .ecause it re7uires that users
ha#e access to appropriate hard+are and .e trained
to use the #arious $eatures o$ the s!stem%
Ans+er 9C: is incorrect .ecause a senders and
recei#ers must .e +ired into the net+ork and ac7uire
the necessar! hard+are to use the s!stem%
Ans+er 9(: is incorrect .ecause on! indi#iduas +ho
ha#e .een "i#en appropriate access pass+ords and
identi$ication codes reco"ni0ed .! the s!stem can use
it%
[1-,] Source: C2A 05-4 222-,6
Ans+er 9A: is incorrect .ecause eectronic $unds
trans$er 9BD): re$ers to the trans$er o$ mone!%
Ans+er 9': is correct% Bectronic data interchan"e is
the eectronic trans$er o$ documents .et+een
.usinesses% B(2 +as de#eoped to enhance
8ust-in-time 9K2): in#entor! mana"ement% Ad#anta"es
incude speed; reduction o$ cerica errors; and
eimination o$ repetiti#e cerica tasks and their costs%
Ans+er 9C: is incorrect .ecause eectronic data
processin" 9B(&: is a "eneric term $or computeri0ed
processin" o$ transaction data +ithin or"ani0ations%
Ans+er 9(: is incorrect .ecause eectronic document
e3chan"e 9B(B: is a nonsense term%
[1-1] Source: CMA 1,-4 4-15
Ans+er 9A: is incorrect .ecause neither
pro"rammers nor pro8ect eaders ha#e access .oth to
pro"rams and computersF thus; dan"er o$ contro
.reakdo+ns is minima%
Ans+er 9': is incorrect .ecause s!stems ana!sts are
speci$ica! 7uai$ied to ana!0e and desi"n computer
s!stemsF the +ork o$ the s!stems ana!st is used to
"uide the +ork o$ pro"rammers% )he t+o need to
+ork to"ether%
Ans+er 9C: is incorrect .ecause neither
pro"rammers nor users o$ computer output ha#e
access to the operatin" computerF thus; dan"er is
minima%
Ans+er 9(: is correct% Se"re"ation o$ duties is
important in an! en#ironment in +hich contro is a
concern% 2n particuar; pro"rammers and computer
operators shoud .e kept separate .ecause
pro"rammers ha#e the a.iit! to modi$! pro"rams;
$ies; and contros% )hus; the! shoud not .e ao+ed
to aso operate the computer%
[1-4] Source: C2A 05-4 222-18
Ans+er 9A: is correct% =hen data $ieds $or accounts
recei#a.e are do+noaded to the microcomputer; the
account num.er; name o$ customer; and the unused
credit .aance shoud .e incuded to ensure e$$icient
processin"% )he name shoud .e dispa!ed +hen the
account num.er is entered to pro#ide a contro
check% )he s!stem then shoud sho+ the amount
a#aia.e $or a credit purchase% Aso; the user shoud
not .e re7uired to per$orm a cacuation that coud .e
done .! the computer%
Ans+er 9': is incorrect .ecause the name shoud .e
pro#ided as a contro; and presentation o$ the unused
credit .aance o.#iates the need $or a cacuation%
Ans+er 9C: is incorrect .ecause the name shoud .e
pro#ided as a contro%
Ans+er 9(: is incorrect .ecause the unused credit
.aance shoud .e "i#en instead o$ the current
customer .aance%
[1-5] Source: C2A 05-4 222-1-
Ans+er 9A: is incorrect .ecause the saes department
is creatin" an in$orma s!stem to compensate $or a
s!stem de$icienc!% )he risk is that it ma! re! on the
pre#ious da!@s $ie and its outdated credit in$ormation%
Ans+er 9': is incorrect .ecause the saes department
is capturin" data at the .e"innin" o$ the da!% )he risk
is that customers +i e3ceed their credit imits i$
mutipe orders are su.mitted on the same da!%
Ans+er 9C: is correct% 'ackups o$ transaction data
are necessar! $or securit! and to sa$e"uard data and
pro#ide contro% *o+e#er; in this situation the user
$ie does not contain transaction data and a .ackup
+oud ike! dupicate data contained ese+here% 2t is
hi"h! pro.a.e that the main s!stem has a histor! $ie
+ith the da!@s .e"innin" .aances that coud .e
accessed i$ needed%
Ans+er 9(: is incorrect .ecause the risk is that the
saes department coud ater the contents o$ the $ie
and ao+ customers to e3ceed their credit imits%
[1-6] Source: C2A 11-1 222-1-
Ans+er 9A: is incorrect .ecause transaction retrie#as
are used to seect items $or testin" and re#ie+%
Ans+er 9': is incorrect .ecause test decks are used
to #eri$! processin" accurac!%
Ans+er 9C: is incorrect .ecause so$t+are code
comparisons are used to #aidate that pro"rams in
production correspond to an authori0ed cop! o$ the
so$t+are%
Ans+er 9(: is correct% Do+chartin" is a use$u too
$or s!stems de#eopment as +e as understandin" the
interna contro structure% A $o+chart is a pictoria
dia"ram o$ the de$inition; ana!sis; or soution o$ a
pro.em in +hich s!m.os are used to represent
operations; data $o+; transactions; e7uipment; etc%
)he processin" is presented as se7uentia $rom the
point o$ ori"in to $ina output distri.ution% &rocessin"
usua! $o+s $rom top to .ottom and e$t to ri"ht in
the $o+chart% Areas o$ responsi.iit! 9e%"%; data
processin" or purchasin": are usua! depicted in
#ertica coumns or areas%
[1-7] Source: CMA Samp H4-8
Ans+er 9A: is incorrect .ecause the domain is the set
o$ possi.e #aues o$ an attri.ute o$ one particuar
entit!%
Ans+er 9': is incorrect .ecause su.schema is a
particuar user@s 9appication@s: #ie+ o$ a part o$ the
data.ase usin" data de$inition an"ua"e%
Ans+er 9C: is correct% Cardinait! e3presses the
.ounds 9a minimum and a ma3imum: o$ the
association .et+een reated entities% Dor e3ampe;
assumin" the entities are 91: the num.er o$ students
and 9,: a coe"e cass; a cardinait! imit o$ 91; 5-:
$or the cass entit! in the student-cass reationship
means that a cass ma! contain $rom 1 to 5- students%
)he minimum cardinait! means that an occurrence o$
the entit! on one side o$ the reation 9the cass: must
.e inked to at east three instances o$ the entit! on
the other side 9the num.er o$ students:% )he
ma3imum cardinait! means that an occurrence o$ the
cass entit! must .e inked to no more than 5-
instances o$ the student entit!%
Ans+er 9(: is incorrect .ecause a re$erentia path is
the connection .et+een an unspeci$ied num.er o$
reations connected .! a chain o$ re$erentia
constraints%
[1-8] Source: CMA 1,87 5-1
Ans+er 9A: is incorrect .ecause the user is
responsi.e $or input preparation%
Ans+er 9': is correct% A data.ase administrator
9('A: is the person +ho has o#era responsi.iit!
$or de#eopin"; desi"nin"; controin"; and maintainin"
the data.ase% )he ('A mana"es a data.ase
$unctions incudin" desi"n and maintenance o$ the
schema that descri.es the structure o$ the data.ase%
)he ('A aso assi"ns user pass+ords and
esta.ishes other securit! measures% Contro o$
chan"es in data items and in the pro"rams that use the
data.ase is another responsi.iit! o$ the ('A%
Ans+er 9C: is incorrect .ecause the mana"er o$ the
B(& department is responsi.e $or e7uipment
9hard+are: operations%
Ans+er 9(: is incorrect .ecause the s!stems
pro"rammin" "roup is responsi.e $or so$t+are
support%
[1--] Source: CMA 1,87 5-16
Ans+er 9A: is incorrect .ecause a .atch tota is a
tota o$ one in$ormation $ied 9such as saes on
in#oices: $or a records in a .atch%
Ans+er 9': is correct% A competeness test checks
that a data eements are entered .e$ore processin"%
An interacti#e s!stem can .e pro"rammed to noti$!
the user to enter the num.er .e$ore acceptin" the
recei#in" report%
Ans+er 9C: is incorrect .ecause a se7uence check
tests $or the orderin"; not omission; o$ records%
Ans+er 9(: is incorrect .ecause a imit or
reasona.eness test checks the #aues o$ data items
a"ainst esta.ished imits%
[,00] Source: CMA 1,8- 5-7
a.out data.ase mana"ement s!stems%
Ans+er 9C: is correct% A data.ase mana"ement
s!stem 9('MS: in#o#es an inte"rated set o$
computer pro"rams that create the data.ase; maintain
the eements; sa$e"uard the data $rom oss or
destruction; and make the data a#aia.e to
appication pro"rams and in7uiries% 2n a data.ase
s!stem; the data and pro"rams; are maintained
separate! e3cept durin" processin"% )he ('MS
contains a description o$ the o"ica and ph!sica
structure o$ the data.ase caed the schema% )he
schema is the description o$ the structure or
or"ani0ation o$ the data.ase usin" data description
9de$inition: an"ua"e% A primar! "oa o$ a ('MS is to
minimi0e data redundance; and user inter$ace is
enhanced throu"h increased accessi.iit! and
$e3i.iit!% )he s!stem is administered .! a data.ase
administrator +ho is a person +ith o#era
responsi.iit! $or de#eopin" and maintainin" the
data.ase%
[,01] Source: CMA 1,-0 4-,1
Ans+er 9A: is incorrect .ecause an interacti#e
s!stem re7uires direct access $ies%
Ans+er 9': is incorrect .ecause an interacti#e s!stem
permits immediate; onine processin" o$ sin"e
transactions%
Ans+er 9C: is incorrect .ecause the transaction $ie
does not ha#e to .e sorted .e$ore processin"%
Ans+er 9(: is correct% 2n an interacti#e 9in7uir!:
s!stem; users empo! interacti#e terminas to
con#erse direct! +ith the s!stem% )he s!stem is
characteri0ed .! onine entr! and processin"; direct
access; and timesharin"%
[,0,] Source: CMA 06-1 4-,4
Ans+er 9A: is incorrect .ecause pre#enti#e contros
are usua! cheaper to impement than other t!pes o$
contros%
Ans+er 9': is incorrect .ecause pre#enti#e contros
can .e o$ man! t!pes other than "enera accountin"
contros%
Ans+er 9C: is incorrect .ecause pre#enti#e contros
can .e o$ man! t!pes other than accountin"
transaction contros%
Ans+er 9(: is correct% &re#enti#e contros in a
s!stem anticipate and a#oid de#iations% B3ampes
incude trainin" o$ personne; se"re"ation o$ duties;
prenum.ered $orms; documentation; pass+ords;
compati.iit! tests; and turnaround documents%
&re#enti#e contros are usua! more cost .ene$icia
as compared +ith other contros .ecause the! a#oid
the costs o$ de#iations and the costs o$ correction%
[,01] Source: CMA 06-1 4-,5
Ans+er 9A: is incorrect .ecause edit checks aso
incude detecti#e and correcti#e contros%
Ans+er 9': is correct% Bdit checks are those that are
pro"rammed into the so$t+are% )he! incude error
istin"s; $ied checks; $inancia totas; hash totas; imit
and ran"e checks; pre$ormattin"; reasona.eness
9reationship: tests; record counts; se$-checkin"
di"its; se7uence checks; si"n checks; and #aidit!
checks% Such checks shoud .e per$ormed on
transactions .e$ore the master $ie is updated%
Ans+er 9C: is incorrect .ecause edit checks are not
necessar! $or a s!stem to runF the! are pure! $or
interna contro purposes%
Ans+er 9(: is incorrect .ecause edit checks are
norma! per$ormed at time o$ input or durin"
manipuation o$ data; not at the time o$ output%
[,04] Source: CMA 06-1 4-,6
Ans+er 9A: is incorrect .ecause timeiness is not
necessari! an eement o$ an! s!stem uness it is
onine%
Ans+er 9': is incorrect .ecause timeiness is not
onine%
Ans+er 9C: is incorrect .ecause timeiness is not
onine%
Ans+er 9(: is correct% An onine processin" s!stem
is in direct communication +ith the computer; "i#in" it
the capa.iit! to hande transactions as the! are
entered% An onine s!stem permits .oth immediate
postin" 9updatin": and in7uir! o$ master $ies as
transactions occur% 2n an onine s!stem; data are
immediate! a#aia.e to users upon entr!%
[,05] Source: CMA 06-, 4-1
Ans+er 9A: is incorrect .ecause .atch processin"
pro#ides as much o$ an audit trai as an!
computeri0ed operation%
Ans+er 9': is incorrect .ecause indi#idua
transactions are "rouped into .atches; and the entire
.atch is processed to"ether%
Ans+er 9C: is incorrect .ecause .atch processin"
re$ers to the input o$ data; not in7uir!%
Ans+er 9(: is correct% 'atch processin" is the
accumuation and "roupin" o$ transactions $or
processin" on a dea!ed .asis% )he .atch approach is
suita.e $or appications that can .e processed a"ainst
the master $ie at inter#as and in#o#e ar"e #oumes
o$ simiar items; such as pa!ro; saes; in#entor!; and
.iin"%
[,06] Source: CMA 06-1 4-6
Ans+er 9A: is incorrect .ecause "enera; transaction;
and print-out contros do not assure accurac! o$
inputs%
Ans+er 9': is incorrect .ecause an echo check;
+hich is an input contro o#er transmission aon"
communications ines; does not assure proper
authori0ation o$ data% Aeither do the other techni7ues
assure competeness o$ data%
Ans+er 9C: is incorrect .ecause output contros are
insu$$icient to assure competeness and accurac! o$
output% 2nput contros are aso needed%
Ans+er 9(: is correct% 2nput contros pro#ide
reasona.e assurance that data recei#ed $or
processin" ha#e .een proper! authori0ed; con#erted
into machine-sensi.e $orm; and identi$ied; and that
data ha#e not .een ost; suppressed; added;
dupicated; or other+ise improper! chan"ed% 2nput
contros aso reate to re8ections; correction; and
resu.mission o$ data that +ere initia! incorrect%
5utput contros pro#ide assurance that the
processin" resut is accurate and that on! authori0ed
personne recei#e the output%
[,07] Source: CMA 06-1 4-10
Ans+er 9A: is correct% Access contros; such as
pass+ords; 2( num.ers; access o"s; and de#ice
authori0ation ta.es; pre#ent improper use or
manipuation o$ data $ies and pro"rams% )he! insure
that on! those persons +ith a .ona $ide purpose and
authori0ation ha#e access to data processin"% Man!
s!stems use tests that are maintained throu"h an
interna access contro matri3 that consists o$
authori0ed user code num.ers; pass+ords; ists o$ a
$ies and pro"rams; and a record o$ the t!pe o$
access each user is entited to ha#e to each $ie and
pro"ram%
Ans+er 9': is incorrect .ecause user code num.ers
and pass+ords ma! imit access to the o#era
s!stem; .ut are not capa.e o$ ao+in" imited use in
certain $ies%
Ans+er 9C: is incorrect .ecause access codes +oud
not .e concerned +ith ad8ustin" contros in a $ies%
Ans+er 9(: is incorrect .ecause a competeness test
is not an access contro; .ut is used to determine
+hether a necessar! in$ormation has .een
transmitted%
[,08] Source: CMA 06-1 4-15
Ans+er 9A: is incorrect .ecause either .atch or
rea-time processin" ma! .e used to 7uer! a
data.ase s!stem%
Ans+er 9': is incorrect .ecause a 7uer! s!stem is
dependent on the use o$ teecommunication net+orks
and data.ase mana"ement 7uer! an"ua"es%
Ans+er 9C: is incorrect .ecause responses are in a
prespeci$ied $ormat%
Ans+er 9(: is correct% 2n7uir! processin" in a
data.ase s!stem can .e the resut o$ either .atch or
rea-time processin"% An in7uir! s!stem re7uires the
use o$ sophisticated hard+are and so$t+are; incudin"
a data.ase 7uer! an"ua"e% <esponses are in a
prespeci$ied $ormat% Bnd users recei#e responses
concernin" the resuts o$ transaction acti#ities; .ut are
not ao+ed to make chan"es to the records
retrie#ed%
[,0-] Source: CMA 1,-4 4-16
Ans+er 9A: is incorrect .ecause teeprocessin" re$ers
to connections in an onine s!stem%
processin" ao+s users to con#erse direct! +ith the
s!stem% 2t re7uires onine processin" and direct
access to stored in$ormation%
Ans+er 9C: is incorrect .ecause teecommutin"
re$ers to the practice o$ indi#iduas +orkin" out o$
their homes .! communicatin" +ith their o$$ice #ia the
computer%
Ans+er 9(: is correct% Conductin" an eectronic
meetin" amon" se#era parties at remote sites is
teecon$erencin"% 2t can .e accompished .!
teephone or eectronic mai "roup communication
so$t+are% Gideocon$erencin" permits the con$erees to
see each other on #ideo screens% )he practice has
"ro+n in recent !ears as companies ha#e attempted
to cut their tra#e costs%
[,10] Source: CMA 1,-4 4-17
Ans+er 9A: is incorrect .ecause eectronic mai is the
computer-to-computer e3chan"e o$ messa"es%
processin" does not permit access to another
compan!@s data.ase%
Ans+er 9C: is correct% Bectronic data interchan"e
9B(2: is the communication o$ eectronic documents
direct! $rom a computer in one entit! to a computer
in another entit!% Dor e3ampe; a .u!er@s computer
+i issue a purchase order to a seer@s computer%
B(2 +as de#eoped to enhance K2) in#entor!
mana"ement% )he ad#anta"es o$ B(2 incude
reduction o$ cerica errors; speed; eimination o$
repetiti#e cerica tasks; and eimination o$ document
preparin"; processin"; and maiin" costs%
Ans+er 9(: is incorrect .ecause distri.uted
processin" distri.utes +ork amon" computers inked
.! a communications net+ork%
[,11] Source: CMA 1,-4 4-18
Ans+er 9A: is incorrect .ecause B(2 is the
communication o$ eectronic documents direct! $rom
a computer in one entit! to a computer in another
entit!%
processin" does not ao+ $or the use o$ another
end-user@s appication pro"rams%
Ans+er 9C: is incorrect .ecause an e3ecuti#e
support s!stem $ocuses on strate"ic o.8ecti#es and
"i#es immediate in$ormation a.out an or"ani0ation@s
critica success $actors%
Ans+er 9(: is correct% Cooperati#e processin" is a
s!stem +here.! computers in a distri.uted
processin" net+ork can share the use o$ appication
pro"rams .eon"in" to another end user% )he s!stem
assi"ns di$$erent machines the $unctions the! per$orm
.est in e3ecutin" a transaction-.ased appication
pro"ram% Dor e3ampe; a microcomputer mi"ht .e
used to enter and #aidate data $or the appication;
and a main$rame mi"ht hande $ie input and output%
[,1,] Source: CMA 06-5 4-1-
Ans+er 9A: is correct% A >AA is a oca distri.uted
computer s!stem; o$ten housed +ithin a sin"e
.uidin"% Computers; communication de#ices; and
other e7uipment are inked .! ca.e% Specia
so$t+are $aciitates e$$icient data communication
amon" the hard+are de#ices%
Ans+er 9': is incorrect .ecause a >AA is more than
a s!stem to ao+ computer users to share
in$ormationF it is an interconnection o$ a computer
s!stem%
Ans+er 9C: is incorrect .ecause a >AA is not a
i.rar!%
Ans+er 9(: is incorrect .ecause a >AA does not
re7uire speciai0ed hard+are%
[,11] Source: CMA 06-5 4-,0
Ans+er 9A: is incorrect .ecause each or"ani0ationa
unit de#eops pro"rams to make use o$ eements o$ a
.road data.ase%
Ans+er 9': is incorrect .ecause data handin"
techni7ues are sti the responsi.iit! o$ the data
processin" departmentF it is the use o$ the data that is
departmentai0ed%
Ans+er 9C: is incorrect .ecause the ('MS is no
sa$er than an! other data.ase s!stem%
Ans+er 9(: is correct% A $undamenta characteristic
o$ data.ases is that appications are independent o$
the data.ase structureF +hen +ritin" pro"rams or
desi"nin" appications to use the data.ase; on! the
name o$ the desired item is necessar!% &ro"rams can
.e de#eoped $or the user@s speci$ic needs +ithout
concern $or data capture pro.ems% <e$erence can .e
made to the items usin" the data manipuation
an"ua"e; a$ter +hich the ('MS takes care o$
ocatin" and retrie#in" the desired items% )he ph!sica
or o"ica structure o$ the data.ase can .e compete!
atered +ithout ha#in" to chan"e an! o$ the pro"rams
usin" the data itemsF on! the schema re7uires
ateration%
[,14] Source: CMA 06-5 4-,1
Ans+er 9A: is incorrect .ecause a compe3 net+ork
structure re7uires somethin" more intricate than a $at
$ie structure%
Ans+er 9': is incorrect .ecause a net+ork structure
reduces redundanc! .! arran"in" data throu"h
de#eopment o$ man!-to-man! reationshipsF that is;
each item ma! ha#e mutipe antecedent as +e as
successi#e reationships; +hich +oud precude a $at
$ie structure%
Ans+er 9C: is incorrect .ecause a net+ork structure
reduces redundanc! .! arran"in" data throu"h
de#eopment o$ man!-to-man! reationshipsF that is;
each item ma! ha#e mutipe antecedent as +e as
successi#e reationships; +hich +oud precude a $at
$ie structure%
Ans+er 9(: is correct% A $at $ie structure is used
+ith a reationa data.ase mode% A reationa
structure or"ani0es data in conceptua ta.es% 5ne
reation 9ta.e or $ie: can .e 8oined to"ether or
reated to another +ithout pointers or inked ists i$
each contains one or more o$ the same $ieds 9aso
kno+n as coumns or attri.utes:% )he reationa
structure is e3pected to .ecome the most popuar
structure .ecause it is reati#e! eas! to construct%
[,15] Source: CMA 06-5 4-,,
Ans+er 9A: is incorrect .ecause i.rarians maintain
contro o#er documentation; pro"rams; and data $iesF
the! shoud ha#e no access to e7uipment; .ut the!
can assist in data processin" operations%
Ans+er 9': is correct% Separation o$ duties is a
"enera contro that is #ita in a computeri0ed
en#ironment% Some separation o$ duties common in
noncomputeri0ed en#ironments ma! not .e $easi.e in
a computer en#ironment% *o+e#er; certain tasks
shoud not .e com.ined% S!stems ana!sts; $or
e3ampe; shoud .e separate $rom pro"rammers and
computer operators% &ro"rammers desi"n; +rite; test;
and document speci$ic pro"rams re7uired .! the
s!stem de#eoped .! the ana!sts% 'oth pro"rammers
and ana!sts ma! .e a.e to modi$! pro"rams; data
$ies; and contros and shoud there$ore ha#e no
access to computer e7uipment and $ies or to copies
o$ pro"rams used in production% 5perators shoud
not .e assi"ned pro"rammin" duties or responsi.iit!
$or s!stems desi"n; and shoud ha#e no opportunit!
to make chan"es in pro"rams and s!stems%
Ans+er 9C: is incorrect .ecause a separate
in$ormation o$$icer outside o$ the accountin" $unction
+oud not .e as critica a separation o$ duties as that
.et+een pro"rammers and processors%
Ans+er 9(: is incorrect .ecause pro"rammers
usua! hande a t!pes o$ pro"rams%
[,16] Source: CMA 06-5 4-,1
Ans+er 9A: is incorrect .ecause termina o"s are
access contros%
Ans+er 9': is incorrect .ecause pass+ords are
access contros%
Ans+er 9C: is correct% Appication contros; incudin"
input contros; are desi"ned to assure the accurac!
and competeness o$ data entered into the computer%
2nput contros pro#ide assurance that data ha#e not
.een ost; suppressed; added; dupicated; or
other+ise improper! chan"ed% A hash tota is an
e3ampe o$ a data input #aidation routine% A hash
tota is a contro tota +ithout a de$ined meanin"; such
as the tota o$ empo!ee num.ers or in#oice num.ers;
that is used to #eri$! the competeness o$ data% )hus;
the hash tota $or the empo!ee istin" .! the
personne department coud .e compared +ith the
tota "enerated durin" the processin" run%
Ans+er 9(: is incorrect .ecause .ackup contros are
"enera contros%
[,17] Source: CMA 06-6 4-14
Ans+er 9A: is incorrect .ecause an uninterrupti.e
po+er s!stem is a s!stem that is $u! protected .! a
"enerator or .atter! .ackup to pre#ent data
destruction and do+ntime $rom eectrica po+er
outa"es%
Ans+er 9': is incorrect .ecause a parae s!stem
e3ists i$ a compan! maintains an identica s!stem to
the main s!stem%
Ans+er 9C: is incorrect .ecause a cod site is a
cheaper aternati#e to a hot site% 2t is a she $aciit!
suita.e $or the 7uick instaation o$ computer
e7uipment% 2t pro#ides a pre.uit; en#ironmenta!
controed area +ith raised $oorin"; eectrica po+er;
and appropriate pum.in"%
Ans+er 9(: is correct% A disaster reco#er! pan ma!
incude a contract +ith an e3terna contin"enc! $aciit!
#endor% (ependin" on the or"ani0ation@s needs; the
contin"enc! $aciit! ma! .e a hot site or a cod site% A
hot site is an arran"ement +ith a #endor $or a $u!
operationa $aciit! that is con$i"ured to the user@s
speci$ic needs and that +i .e a#aia.e +ithin ,4
hours% A hot site ma! aso .e $i3ed or porta.e and is
recommended $or an or"ani0ation that cannot a$$ord
$or its computer s!stem to .e do+n $or e#en one da!%
[,18] Source: CMA 1,-6 4-,5
Ans+er 9A: is correct% (istri.uted processin" is
characteri0ed .! a mer"er o$ computer and
teecommunications technoo"!% (istri.uted s!stems
permit not on! remote access to a computer .ut aso
the per$ormance o$ oca processin" at oca sites% )he
resut is "reater $e3i.iit! in s!stems desi"n and the
possi.iit! o$ an optima distri.ution o$ processin"
tasks%
Ans+er 9': is incorrect .ecause; in a centrai0ed
net+ork; processin" occurs in one ocation%
Ans+er 9C: is incorrect .ecause; in a pure
decentrai0ed s!stem; the nodes are not
interconnected%
Ans+er 9(: is incorrect .ecause a mutidrop net+ork
pro#ides inks $or each termina to a sin"e
communications ine connected to a centra
processin" unitF on! one termina can send or recei#e
messa"es at a time%
[,1-] Source: CMA 1,-6 4-,-
Ans+er 9A: is correct% Contros in a pa!ro s!stem
shoud incude a proper separation o$ the $unctions o$
authori0ation; record keepin"; and custod! o$ assetsF
.atch totas $or such items as hours +orked and
pa!ro amountsF hash totas 9e%"%; o$ empo!ee
identi$ication num.ers: to test $or competeness o$
processin"F record counts $or each runF specia
contro o#er uncaimed checks 9the person +ho
distri.utes checks must not retain uncaimed checks:F
and .ackup copies o$ $ies to ao+ $or reconstruction
i$ in$ormation is ost%
Ans+er 9': is incorrect .ecause separation o$ duties
Ans+er 9(: is incorrect .ecause specia contros
o#er uncaimed checks and .ackup procedures are
omitted%
[,,0] Source: CMA 06-5 4-10
Ans+er 9A: is incorrect .ecause an 2)D incudes a
dumm! entit! as +e as test data%
Ans+er 9': is incorrect .ecause "enerai0ed audit
so$t+are is a set o$ speciai0ed so$t+are routines that
are desi"ned to per$orm speciai0ed audit tests and
store audit e#idence%
Ans+er 9C: is correct% An 2)D in#o#es the use o$ a
$ictitious entit!; such as a dumm! customer in
accounts recei#a.e; a"ainst +hich data transactions
are processed% <esuts are compared +ith pre#ious!
determined resuts% )his procedure is used +ithin the
$rame+ork o$ re"uar production; $re7uent! +ithout
computer operator kno+ed"e% )he use o$ an 2)D
ena.es testin" o$ a s!stem as it routine! operates%
)he cost o$ usin" an 2)D is o+% )he disad#anta"es o$
the 2)D incude the need to ater nui$! the data put
into the s!stem and the possi.iit! o$ contaminatin" a
data.ase%
Ans+er 9(: is incorrect .ecause the 2)D does not
use an audit o"%
[,,1] Source: CMA 06-1 4-8
Ans+er 9A: is correct% An e3pert s!stem is so$t+are
desi"ned to percei#e; reason; and understand% An
e3pert s!stem is an interacti#e s!stem that asks a
series o$ 7uestions and uses kno+ed"e "ained $rom a
human e3pert to ana!0e ans+ers and come to a
decision% )he s!stem is de#eoped .! usin" a
continuous process o$ re#ision% As ne+ kno+ed"e or
decision-makin" strate"ies .ecome a#aia.e; prior
s!stems must .e re#ised%
Ans+er 9': is incorrect .ecause decision support
s!stems are e3tensions o$ the M2S concept that are
primari! use$u $or semistructured pro.ems; such as
those re7uirin" the decision maker to e3ercise
8ud"ment in controin" the process .ut ao+in" $or
certain aspects o$ the pro.em to .e prepro"rammed%
A decision support s!stem does not automate a
decision .ut rather pro#ides toos $or the user to
empo! in app!in" his/her o+n insi"ht and 8ud"ment%
Ans+er 9C: is incorrect .ecause muti-net+orkin"
in#o#es usin" mutipe net+orks +ith the same
computer%
Ans+er 9(: is incorrect .ecause neura net+orks;
athou"h simiar to e3pert s!stems; can earn $rom
makin" mistakes%
[,,,] Source: &u.isher
Ans+er 9A: is incorrect .ecause it is an ad#anta"e o$
usin" computers in the interna audit process%
Ans+er 9': is incorrect .ecause it is an ad#anta"e o$
Ans+er 9C: is incorrect .ecause it is an ad#anta"e o$
Ans+er 9(: is correct% Auditors ma! use computers
in man! +a!s to simpi$! and enhance the audit
process% )he auditor can +ork independent! o$ the
auditee and can access records at remote sites
+ithout tra#e% Auditors shoud ne#er ater cient data%
[,,1] Source: CMA 06-0 1-,7
Ans+er 9A: is incorrect .ecause authori0ation and
appro#a .! users and re#ie+ .! contro "roups are
contros that do not $unction durin" processin"%
Ans+er 9': is incorrect .ecause re#ie+ .! contro
"roups is a contro that does not $unction durin"
processin"%
Ans+er 9C: is incorrect .ecause use o$ interna and
e3terna a.es is an or"ani0ationa; not a processin";
contro% B3terna a.es ao+ the computer operator
to determine +hether the correct $ie has .een
seected $or an appication% B3terna a.es are
"ummed-paper a.es attached to a tape ree or other
stora"e medium that identi$! the $ie% 2nterna a.es
per$orm the same $unction throu"h the use o$
machine-reada.e identi$ication in the $irst record in a
$ie%
Ans+er 9(: is correct% A contro tota is an
appication contro that ma! consist o$ a count o$ the
num.er o$ records processed at di$$erent sta"es o$
the operation% Comparison o$ the counts indicates
+hether a records ha#e .een processed or some
ha#e .een added% A contro tota mi"ht aso consist
o$ a tota o$ one in$ormation $ied $or a records
processed; such as the tota saes doars $or a .atch
o$ saes in#oices% A imit or reasona.eness check
tests +hether the #aue o$ a $ied $as outside a
prescri.ed ran"e% )he ran"e ma! .e stated in terms
o$ an upper imit; o+er imit; or .oth% )he oss;
addition; etc%; o$ data ma! resut in an unreasona.e
#aue% A se7uence test #eri$ies the orderin" o$
records and ma! there$ore detect #arious anomaies%
[,,4] Source: C2A 11-5 222-11
Ans+er 9A: is incorrect .ecause microcomputer use
is ess controa.e than main$rame use%
Ans+er 9': is incorrect .ecause the di$$icut! o$
contro in a microcomputer en#ironment threatens
data inte"rit!%
Ans+er 9C: is incorrect .ecause; "i#en their decades
o$ re$inement; main$rames are usua! more reia.e
than microcomputers%
Ans+er 9(: is correct% 2n cooperati#e processin";
microcomputers are more cost e$$ecti#e than
main$rames $or data entr! and presentation% )he! are
.etter suited to $re7uent screen updatin" and
"raphica user inter$aces%
[,,5] Source: C2A 05-5 222-68
Ans+er 9A: is incorrect .ecause; "i#en that on!
e3istin" s!stems +oud .e con#erted; the transaction
#oume +oud ike! remain reati#e! constant%
Ans+er 9': is incorrect .ecause; in a cooperati#e
processin" en#ironment; di$$erent computers e3ecute
di$$erent parts o$ an appication%
Ans+er 9C: is correct% Cooperati#e processin"
impies a ti"hter coupin" than pre#ious! e3isted
.et+een the microcomputers and the main$rame% )he
resut ma! threaten the mana"ers@ percei#ed
autonom! .! increasin" the contro e3ercised .!
head7uarters and there$ore the accounta.iit! o$ oca
mana"ers%
Ans+er 9(: is incorrect .ecause; compared +ith
main$rame-on! processin"; cooperati#e processin"
t!pica! re7uires more computer e7uipment at
distri.uted ocations%
[,,6] Source: C2A 05-6 222-75
Ans+er 9A: is correct% 2n distri.uted or cooperati#e
s!stems; the responsi.iit! $or ensurin" that ade7uate
.ackups are taken is the responsi.iit! o$ user
mana"ement% )he s!stems are under the contro o$
users; not a centra in$ormation processin"
department%
Ans+er 9': is incorrect .ecause distri.uted
en#ironments ha#e no s!stems pro"rammers
compara.e to those at centra sites $or traditiona
s!stems%
Ans+er 9C: is incorrect .ecause distri.uted
en#ironments ma! not ha#e data entr! cerks% 6sers
t!pica! per$orm their o+n data entr!%
Ans+er 9(: is incorrect .ecause; in distri.uted
en#ironments; there are no tape i.rarians%
[,,7] Source: C2A 11-, 222-15
Ans+er 9A: is incorrect .ecause normai0ation is the
practice o$ decomposin" data.ase reations to
remo#e data $ied redundancies and thus reduce the
ikeihood o$ update anomaies%
Ans+er 9': is incorrect .ecause; in a data.ase; entit!
inte"rit! means that each thin" or reationship in the
data.ase is uni7ue! identi$ied .! a sin"e ke! #aue%
Ans+er 9C: is incorrect .ecause; in a data.ase; the
interna schema descri.es the +a!s the data are
ph!sica! or"ani0ed on the disk%
Ans+er 9(: is correct% )he data in a data.ase are
su.8ect to the constraint o$ re$erentia inte"rit!% )hus;
i$ data are coected a.out somethin"; e%"%; a pa!ment
#oucher; a re$erence conditions re"ardin" the data
must .e met% )hus; $or a #oucher to e3ist; a #endor
must aso e3ist%
[,,8] Source: C2A 11-6 222-75
Ans+er 9A: is incorrect .ecause inconsistent
processin" occurs +hen a transaction has di$$erent
e$$ects dependin" on +hen it is processed% (ata
ockin" ensures consistent processin"%
Ans+er 9': is incorrect .ecause ro.ack $aiure is the
ina.iit! o$ the so$t+are to undo the e$$ects o$ a
transaction that coud not .e run to competion% A
ro.ack $aiure is not caused .! data ockin"%
*o+e#er; data ockin" ma! ead to situations in
+hich ro.ack is re7uired%
Ans+er 9C: is incorrect .ecause unreco#era.e
transactions are not a t!pica s!mptom o$ ockin"
procedures%
Ans+er 9(: is correct% 2n a distri.uted processin"
s!stem; the data and resources a transaction ma!
update or use shoud .e hed in their current status
unti the transaction is compete% A dead! em.race
occurs +hen t+o transactions need the same
resource at the same time% 2$ the s!stem does not
ha#e a method to cope +ith the pro.em e$$icient!;
response time +orsens or the s!stem e#entua! $ais%
)he s!stem shoud ha#e an a"orithm $or undoin" the
e$$ects o$ one transaction and reeasin" the resources
it contros so that the other transaction can run to
competion%
[,,-] Source: C2A 05-6 222-65
Ans+er 9A: is incorrect .ecause the snapshot
techni7ue makes dupicates to .e stored at mutipe
ocations% Chan"es are periodica! copied and sent
to each ocation% 2$ a data.ase is sma; storin"
mutipe copies ma! .e cheaper than retrie#in"
records $rom a centra site%
Ans+er 9': is incorrect .ecause the repication
techni7ue makes dupicates to .e stored at mutipe
ocations% Chan"es are periodica! copied and sent
to each ocation% 2$ a data.ase is sma; storin"
mutipe copies ma! .e cheaper than retrie#in"
records $rom a centra site%
Ans+er 9C: is correct% A distri.uted data.ase is
stored in t+o or more ph!sica sites% )he t+o .asic
methods o$ distri.utin" a data.ase are partitionin"
and repication% *o+e#er; normai0ation is a process
o$ data.ase desi"n; not distri.ution% Aormai0ation is
the term $or determinin" ho+ "roups o$ data items in
a reationa structure are arran"ed in records in a
data.ase% )his process reies on Jnorma $orms;J that
is; conceptua de$initions o$ data records and
speci$ied desi"n rues% Aormai0ation is intended to
pre#ent inconsistent updatin" o$ data items% 2t is a
process o$ .reakin" do+n a compe3 data structure
.! creatin" smaer; more e$$icient reations; there.!
minimi0in" or eiminatin" the repeatin" "roups in each
reation%
Ans+er 9(: is incorrect .ecause $ra"mentation or
partitionin" stores speci$ic records +here the! are
most needed% Dor e3ampe; a $inancia institution ma!
store a particuar customer@s data at the .ranch +here
9s:he usua! transacts his/her .usiness% 2$ the
customer e3ecutes a transaction at another .ranch;
the pertinent data are retrie#ed #ia communications
ines%
[,10] Source: C2A 11-6 222-57
Ans+er 9A: is correct% )he data de$inition an"ua"e
de$ines the data.ase structure and content; especia!
the schema 9the description o$ the entire data.ase:
and su.schema 9o"ica #ie+s o$ the data.ase:% )he
schema speci$ies characteristics such as the names o$
the data eements contained in the data.ase and their
reationship to each other% )he su.schema de$ines the
o"ica data #ie+s re7uired $or appications% )hus; it
imits the data eements and $unctions a#aia.e to
each appication%
Ans+er 9': is incorrect .ecause the data contro
an"ua"e speci$ies the pri#ie"es and securit! rues
"o#ernin" data.ase users%
Ans+er 9C: is incorrect .ecause data manipuation
an"ua"e pro#ides appication pro"rams +ith a means
o$ interactin" +ith the data.ase to add; retrie#e;
modi$!; or deete data or reationships%
Ans+er 9(: is incorrect .ecause data command
interpreter an"ua"es are s!m.oic character strin"s
used to contro the current state o$ data.ase
mana"ement s!stem operations%
[,11] Source: C2A 11-1 222-11
Ans+er 9A: is incorrect .ecause the data.ase
mana"ement s!stem o" contains checkpoint records
that mark the .oundar! .et+een t+o consecuti#e
transactions%
Ans+er 9': is correct% Accordin" to the S!stems
Audita.iit! and Contro <eport 9)he 2nstitute o$
2nterna Auditors; 1--1; p% 5-15:; a Jdata
dictionar!/director! is an or"ani0ed and shared
coection o$ in$ormation a.out the o.8ects and
resources used .! the 2S or"ani0ation to dei#er or
e3chan"e in$ormation interna! and e3terna!%J
Ans+er 9C: is incorrect .ecause speci$ication o$
s!stem users is a $unction o$ the securit! $eatures o$ a
('MS%
Ans+er 9(: is incorrect .ecause the data contro
an"ua"e speci$ies pri#ie"es and securit! rues $or
o.8ects and resources%
[,1,] Source: C2A 05-6 222-51
Ans+er 9A: is incorrect .ecause; i$ the on! access is
read-on!; no updatin" is possi.e%
Ans+er 9': is incorrect .ecause utiit! pro"rams
9e%"%; per$ormance monitors; 8o. scheduers; and tape
and disk mana"ement s!stems: ma! ha#e pri#ie"ed
access capa.iities% )hus; the! ma! .e a.e to .!pass
norma securit! measures% &ermittin" updatin" $rom
pri#ie"ed so$t+are is a .reach o$ securit!%
Ans+er 9C: is correct% A data.ase mana"ement
s!stem@s so$t+are incudes securit! $eatures% )hus; a
speci$ied user@s access ma! .e imited to certain data
$ieds or o"ica #ie+s dependin" on the indi#idua@s
assi"ned duties% A o"ica #ie+ consists o$ the $ieds
a#aia.e to a "i#en user; $unction; or appication% 2t
ma! incude a or part o$ a ph!sica data $ie or a
com.ination o$ $ieds $rom mutipe ph!sica data $ies%
Ans+er 9(: is incorrect .ecause updatin" o$ users@
access pro$ies shoud .e a $unction o$ a securit!
o$$icer%
[,11] Source: C2A 11-6 222-77
Ans+er 9A: is correct% <SA is a potentia encr!ption
standard icensed to hard+are and so$t+are #endors%
&u.ic ke! encr!ption re7uires mana"ement o$ $e+er
ke!s $or a "i#en cient-ser#er en#ironment than does
pri#ate ke! encr!ption% *o+e#er; compared +ith
(BS; <SA entais more compe3 computations and
there$ore has a hi"her processin" o#erhead% <SA
re7uires t+o ke!s: the pu.ic ke! $or encr!ptin"
messa"es is +ide! kno+n; .ut the pri#ate ke! $or
decr!ptin" messa"es is kept secret .! the recipient%
Ans+er 9': is incorrect .ecause (BS is a shared
pri#ate-ke! method de#eoped .! the 6%S%
"o#ernment% 2t encr!pts data into 64-.it .ocks usin"
a 56-.it ke!% (BS re7uires on! a sin"e ke! $or each
pair o$ communicants that +ant to send each other
encr!pted messa"es%
Ans+er 9C: is incorrect .ecause a modem is used $or
teecommunications%
Ans+er 9(: is incorrect .ecause a c!pher ock is a
ph!sica de#ice%
[,14] Source: C2A 11-6 222-78
Ans+er 9A: is incorrect .ecause no encr!ption
approach a.soute! "uarantees the secrec! o$ data%
Ans+er 9': is incorrect .ecause ke!s ma! aso .e
distri.uted eectronica! #ia secure ke! transporters%
Ans+er 9C: is correct% Bncr!ption so$t+are uses a
$i3ed a"orithm to manipuate pain te3t and an
encr!ption ke! 9a set o$ random data .its used as a
startin" point $or appication o$ the a"orithm: to
introduce #ariation% )he machine instructions
necessar! to encr!pt and decr!pt data constitute
s!stem o#erhead% As a resut; processin" speed ma!
.e so+ed%
Ans+er 9(: is incorrect .ecause periodic pass+ord
chan"es are needed% &ass+ords are the t!pica
means o$ #aidatin" users@ access to unencr!pted
data%
[,15] Source: C2A 11-5 222-40
Ans+er 9A: is correct% Companies can use pu.ic
s+itched ines 9phone ines: on a per-transmission
.asis% )his option is the most cost-e$$ecti#e +a! $or
o+-#oume users to conduct teecommunications%
Ans+er 9': is incorrect .ecause $ast-packet s+itches
recei#e transmissions $rom #arious de#ices; .reak the
data into packets; and route them o#er a net+ork to
their destination% )he! are t!pica! instaed .!
teecommunication utiit! companies and other ar"e
companies that ha#e their o+n net+orks%
Ans+er 9C: is incorrect .ecause eectronic mai
s!stems do not ao+ $or #oice and ima"e
transmissions%
Ans+er 9(: is incorrect .ecause the 2nternet does
not pro#ide teephone connections%
[,16] Source: C2A adap
Ans+er 9A: is incorrect .ecause #aue-added
carriers pro#ide data securit! and error detection and
correction procedures%
Ans+er 9': is correct% &u.ic-s+itched net+orks are
+ide area net+orks that use pu.ic teephone ines%
)his arran"ement ma! .e the most economica; .ut
data transmission ma! .e o$ o+er 7uait!; no
connection ma! .e a#aia.e; and securit! measures
ma! .e ine$$ecti#e%
Ans+er 9C: is incorrect .ecause oca area net+orks
inherent! imit data transmission e3posures%
Ans+er 9(: is incorrect .ecause pri#ate net+orks
pro#ide securit! throu"h imited access and dedicated
$aciities%
[,17] Source: C2A 05-5 222-44
Ans+er 9A: is incorrect .ecause o$$ine processin"
occurs +hen de#ices are not direct! connected to
the computer%
Ans+er 9': is incorrect .ecause e3pert s!stems are
in$ormation s!stems that pro#ide dia"nostic and
pro.em so#in" throu"h the use o$ structured
so$t+are and e3pert e3perience%
Ans+er 9C: is incorrect .ecause direct access re$ers
to the method $or storin" and retrie#in" data +ithin a
data.ase%
Ans+er 9(: is correct% A oca area net+ork is a
user-controed net+ork that operates +ithout the
assistance o$ a common carrier% 2t can ha#e se#era
microcomputers attached to a host computer; can .e
inked as part o$ se#era >AAs that ma! or ma! not
communicate +ith a host computer; or can .e
connected to"ether .ut not connected to a host
computer 9stand aone:% A peer-to-peer net+ork
operates +ithout a main$rame or $ie ser#er%
[,18] Source: C2A 11-6 222-47
Ans+er 9A: is incorrect .ecause data repication
consists o$ cop!in" a o$ the data on mutipe de#ices
$or impro#ed accessi.iit!%
Ans+er 9': is incorrect .ecause data $ra"mentation
in#o#es distri.utin" data across di$$erent ocations so
that the $ra"ments $rom the di$$erent ocations must .e
put to"ether to create the compete $ie%
Ans+er 9C: is incorrect .ecause the snapshot
approach does not in#o#e +ritin" o$ transactions to
$ies%
Ans+er 9(: is correct% Snapshot $ies are created at a
$i3ed time% )hus; .! the time an empo!ee do+noads
the data su.set; it coud .e o.soete% Snapshot data
a#aia.e to do+noad into spreadsheets ma! contain
od or erroneous in$ormation that +as ater corrected
on the main $ie s!stem%
[,1-] Source: C2A 11-4 222-,1
Ans+er 9A: is incorrect .ecause the ca.in" that
interconnects the nodes o$ the >AA is the
teecommunications ink%
Ans+er 9': is correct% A $ie ser#er is a computer in a
net+ork that operates as a i.rarian% 2t stores
pro"rams and data $ies $or users o$ the >AA and
mana"es access to them%
Ans+er 9C: is incorrect .ecause a de#ice that
connects the >AA to other net+orks is a net+ork
"ate+a!%
Ans+er 9(: is incorrect .ecause a +orkstation
dedicated to a sin"e user o$ the >AA is a cient%
[,40] Source: C2A 05-6 222-76
Ans+er 9A: is correct% >oss o$ con$identiait! is a
ma8or risk o$ an e-mai s!stem% )hus; ina.iit! to
encr!pt messa"es "oin" .et+een net+ork "ate+a!s
is a ma8or securit! issue% A "ate+a! is a means o$
connectin" other+ise incompati.e net+orks; nodes;
or de#ices% 2t per$orms this $unction .! con#ertin"
one set o$ communication protocos to another%
Accordin"!; e#en i$ a s!stems are secured; an
unsecured "ate+a! can .e a securit! e3posure%
Ans+er 9': is incorrect .ecause oss o$ critica te3t
+ithin messa"es is a ess serious concern than oss o$
con$identiait!%
Ans+er 9C: is incorrect .ecause ina.iit! o$ recei#in"
users to automatica! ackno+ed"e receipt o$
messa"es is a ess serious concern than oss o$
con$identiait!%
Ans+er 9(: is incorrect .ecause ina.iit! to keep
.ackup copies o$ messa"es is a ess serious concern
than oss o$ con$identiait!%
[,41] Source: C2A 11-6 222-61
Ans+er 9A: is incorrect .ecause B(2 is $or the
eectronic transmission o$ .usiness in$ormation and
eectronic mai; .ut it does not o$$er centra
repositories that store messa"es $or man! parties to
read%
Ans+er 9': is correct% 'uetin .oard s!stems
$unction as a centrai0ed in$ormation source and
messa"e s+itchin" s!stem $or a particuar interest
"roup% 6sers re#ie+ and ea#e messa"es $or other
users; and communicate +ith other users on the
s!stem at the same time%
Ans+er 9C: is incorrect .ecause; athou"h
$a3/modem so$t+are can store ima"es o$ $a3es
recei#ed; it does not meet the criterion o$ ease o$
access to in$ormation on a particuar topic%
Ans+er 9(: is incorrect .ecause a &'L is a
teecommunications s!stem that routes cas to
particuar e3tensions +ithin an or"ani0ation%
[,4,] Source: C2A 05-6 222-57
Ans+er 9A: is incorrect .ecause B(2 transmits
document data; not the actua document%
Ans+er 9': is correct% Bectronic data interchan"e is
the eectronic trans$er o$ documents .et+een
.usinesses% B(2 +as de#eoped to enhance
8ust-in-time 9K2): in#entor! mana"ement% Ad#anta"es
incude speed; reduction o$ cerica errors; and
eimination o$ repetiti#e cerica tasks and their costs%
2mpro#ed .usiness reationships resut .ecause o$ the
mutua .ene$its con$erred .! B(2% Accordin"!; some
or"ani0ations re7uire B(2%
Ans+er 9C: is incorrect .ecause ia.iit! $or
protection o$ a tradin" partner@s proprietar! .usiness
data is a ma8or risk that must .e addressed .! the
contro structure%
Ans+er 9(: is incorrect .ecause .ackup and
contin"enc! pannin" re7uirements are not diminished
.! use o$ B(2%
[,41] Source: C2A 05-1 222-18
Ans+er 9A: is correct% B(2 is the communication o$
eectronic documents direct! $rom a computer in one
entit! to a computer in another entit!% B(2 $or
.usiness documents .et+een unreated parties has
the potentia to increase the risk o$ unauthori0ed
third-part! access to s!stems .ecause more outsiders
+i ha#e access to interna s!stems%
Ans+er 9': is incorrect .ecause s!stematic
pro"rammin" errors are the resut o$ misspeci$ication
o$ re7uirements or ack o$ correspondence .et+een
speci$ications and pro"rams%
Ans+er 9C: is incorrect .ecause inade7uate
kno+ed"e .ases are a $unction o$ ack o$ care in
.uidin" them%
Ans+er 9(: is incorrect .ecause a .ene$it o$ B(2 is
to impro#e the e$$icienc! and e$$ecti#eness o$ s!stem
use%
[,44] Source: C2A 11-1 222-41
Ans+er 9A: is correct% 2$ the compan! ackno+ed"es
messa"es initiated e3terna!; the ae"ed sender
+oud ha#e the opportunit! to reco"ni0e that it had
not sent the messa"e and coud noti$! the compan! o$
the potentia $or"er!% )hen correcti#e action can .e
taken .! the compan!%
Ans+er 9': is incorrect .ecause permittin" on!
authori0ed empo!ees to ha#e access to transmission
$aciities contros $or unauthori0ed access to the
$aciities .ut +oud not detect $or"ed B(2 messa"es%
Ans+er 9C: is incorrect .ecause dea!in" action on
orders unti a second order is recei#ed $or the same
"oods de$eats the purpose o$ usin" B(2; name!;
rapid communication $oo+ed .! rapid response%
Ans+er 9(: is incorrect .ecause +ritin" a incomin"
messa"es to a +rite-once/read-man! de#ice is a
"ood practice; .ut it +i not detect $or"eries%
[,45] Source: C2A 11-6 222-5-
Ans+er 9A: is incorrect .ecause dedicated phone
ines are not a#aia.e to a"ents in the $ied%
Ans+er 9': is incorrect .ecause ca-.ack $eatures
are used to authenticate the user .ut do not other+ise
protect the transmitted data%
Ans+er 9C: is incorrect .ecause $re7uent chan"es o$
user 2(s and pass+ords are used to authenticate the
user .ut do not other+ise protect the transmitted
data%
Ans+er 9(: is correct% Bncr!ption o$ data is a
securit! procedure in +hich a pro"ram encodes data
prior to transmission and another pro"ram decodes
the data a$ter transmission% Bncodin" is important
+hen con$identia data that can .e eectronica!
monitored are transmitted .et+een "eo"raphica!
separated ocations%
[,46] Source: C2A 11-1 222-45
Ans+er 9A: is correct% 'e$ore sendin" or recei#in"
B(2 messa"es; a compan! shoud e3ecute a tradin"
partner a"reement +ith its customers and suppiers%
A parties shoud understand their responsi.iities; the
messa"es each +i initiate; ho+ the! +i interpret
messa"es; the means o$ authenticatin" and #eri$!in"
the competeness and accurac! o$ messa"es; the
moment +hen the contract .et+een the parties is
e$$ecti#e; the re7uired e#e o$ securit!; etc%
Ans+er 9': is incorrect .ecause the compan! ma!
intend to reduce in#entor! e#es; .ut that intention is
unreated to the timin" o$ its $irst B(2 messa"es%
Ans+er 9C: is incorrect .ecause the compan! ma!
+ant to demand or encoura"e a its customers and
suppiers to impement B(2 capa.iities; .ut that
re7uest is independent o$ sendin" and recei#in"
messa"es%
Ans+er 9(: is incorrect .ecause it is not possi.e to
e#auate the e$$ecti#eness o$ B(2 transmissions unti
a$ter the! occur%
[,47] Source: C2A 11-1 222-46
Ans+er 9A: is incorrect .ecause the compan! and its
customers ma! o.tain their B(2-reated so$t+are
$rom the same #endor .ut sti ha#e so$t+are
incompati.iit! pro.ems i$ the! do not s!nchroni0e
their instaation o$ updated #ersions%
Ans+er 9': is correct% B(2 entais the e3chan"e o$
common .usiness data con#erted into standard
messa"e $ormats% )hus; t+o crucia re7uirements are
that the participants a"ree on transaction $ormats and
that transation so$t+are .e de#eoped to con#ert
messa"es into a $orm understanda.e .! other
companies% )hus; i$ one compan! chan"es its
so$t+are; its tradin" partners must aso do so%
Ans+er 9C: is incorrect .ecause; as .usiness
re7uirements chan"e; it ma! not .e possi.e to use
the same so$t+are in the same +a!s inde$inite!%
Ans+er 9(: is incorrect .ecause; e#en i$ the
compan! and its customers each +rite their o+n
#ersions; s!nchroni0ation pro.ems +i arise $rom
updates%
[,48] Source: C2A 11-5 222-6,
Ans+er 9A: is incorrect .ecause GAAs norma!
pro#ide mai.o3 ser#ices; common communication
inter$aces; and o"s o$ transactions%
Ans+er 9': is incorrect .ecause GAAs norma!
Ans+er 9C: is incorrect .ecause GAAs norma!
Ans+er 9(: is correct% Companies must purchase
their o+n so$t+are to transate their data to a nationa
standard protoco $or B(2 purposes; either AAS2
L%1, in the 6%S% or B(2DAC) in Burope and most o$
the rest o$ the +ord% 5nce the data are in the
standard $ormat; the GAA handes a aspects o$ the
communication% GAAs are pri#ate! o+ned
teecommunications carriers that se capacit! to
outside users% Amon" other thin"s; a GAA pro#ides
a mai.o3 ser#ice permittin" B(2 messa"es to .e
sent; sorted; and hed unti needed in the recipient@s
computer s!stem%
[,4-] Source: C2A 05-6 222-5-
Ans+er 9A: is incorrect .ecause usin" a third-part!
ser#ice pro#ider does not re7uire encr!ption%
Ans+er 9': is incorrect .ecause usin" a third-part!
ser#ice pro#ider does not re7uire encr!ption%
Ans+er 9C: is incorrect .ecause use o$
pu.ic-s+itched data net+orks is not a re7uirement
o$ B(2%
Ans+er 9(: is correct% An auditor shoud re#ie+
tradin" partner a"reements and contracts +ith
third-part! ser#ice pro#iders% )hese documents
shoud contain necessar! causes and appropriate!
imit ia.iities% Moreo#er; e"a counse shoud ha#e
re#ie+ed the a"reements or contracts% An auditor
shoud aso determine +hether the third-part! ser#ice
pro#ider@s operations and contros ha#e .een
independent! re#ie+ed 9$or e3ampe; .! pu.ic
accountants:%
[,50] Source: C2A 11-1 222-4-
Ans+er 9A: is correct% 2$ the compan! "i#es the
suppier more in$ormation a.out use o$ the materias;
the suppier ma! .e a.e to pan its production more
e$$ecti#e!% 2t coud then reduce its in#entor! o$ the
materias and its in#entor! costs; thus permittin" it to
char"e a o+er price%
Ans+er 9': is incorrect .ecause the compan! coud
demand that the suppier reduce the price o$ the
materias; .ut the suppier coud then decine to
supp! them%
Ans+er 9C: is incorrect .ecause other suppiers ma!
aso char"e a hi"h price%
Ans+er 9(: is incorrect .ecause; i$ the specia
materias are needed in the primar! product ine; it is
unike! that the compan! +oud discontinue that ine
.e$ore in#esti"atin" aternati#es; e%"%; +orkin" +ith
the suppier to hep the suppier mana"e its in#entor!%
[,51] Source: C2A 11-1 222-50
Ans+er 9A: is incorrect .ecause a c!ce time o$ ,1
da!s does not incude reductions possi.e .! usin"
B(2 to eiminate mai time and suppier processin"
time%
Ans+er 9': is incorrect .ecause a c!ce time o$ 18
da!s does not incude reductions possi.e .! usin"
B(2 to eiminate suppier processin" time%
Ans+er 9C: is correct% )he $u impementation o$ an
B(2 s!stem +i eiminate the manu$acturer@s
preparation time $or purchase orders; the da!s in the
mai; and processin" .! the suppier% )he on! time
re7uired +i .e the 4 da!s $or ph!sica dei#er!% An
B(2 s!stem ao+s $or the computer-to-computer
e3chan"e o$ transaction documents such as purchase
orders; in#oices; and shippin" documents% 2t
eiminates the printin" and handin" o$ paper .! one
part! and the input o$ data .! the other%
Ans+er 9(: is incorrect .ecause the c!ce time
cannot .e reduced .eo+ the dei#er! time o$ 4 da!s
+ith impementation o$ B(2 aone% More e$$icient
transportation +oud .e re7uired%
[,5,] Source: C2A 05-6 222-64
Ans+er 9A: is incorrect .ecause unauthori0ed access
and acti#it! is a risk speci$ic to BD)%
Ans+er 9': is incorrect .ecause inaccurate
transaction processin" 9incudin" dupication: is a risk
speci$ic to BD)%
Ans+er 9C: is correct% BD) is a ser#ice pro#ided .!
$inancia institutions +ord+ide that is .ased on B(2
technoo"!% BD) transaction costs are o+er than $or
manua s!stems .ecause documents and human
inter#ention are eiminated $rom the transactions
process%
Ans+er 9(: is incorrect .ecause inade7uate .ackup
and reco#er! capa.iities is a risk speci$ic to BD)%
[,51] Source: C2A 11-6 222-61
Ans+er 9A: is incorrect .ecause improper chan"e
contro procedures is a risk common to a
in$ormation technoo"! en#ironments% )his risk is not
hi"her than the risk $or other s!stems%
Ans+er 9': is correct% 6nauthori0ed access to
mone! trans$er acti#ities or data is an inherent and
uni7ue risk o$ BD) s!stems% An unauthori0ed person
ma! attempt to read; ater; or deete in$ormation in
data $ies or to enter authori0ed $und trans$ers% *ence;
in the $inancia ser#ices industr!; protection o$
con$identia customer transactions is especia!
important% Moreo#er; unauthori0ed trans$ers su.8ect
a $inancia institution to a direct risk o$ serious oss%
Ans+er 9C: is incorrect .ecause insu$$icient onine
edit checks is a risk common to a in$ormation
technoo"! en#ironments% )his risk is not hi"her than
the risk $or other s!stems%
Ans+er 9(: is incorrect .ecause inade7uate .ackups
and disaster reco#er! procedures is a risk common
to a in$ormation technoo"! en#ironments% )his risk
is not hi"her than the risk $or other s!stems%
[,54] Source: CMA 1,8- 5-11
Ans+er 9A: is incorrect .ecause an interna header
Ans+er 9': is incorrect .ecause these are not
hard+are contros%
Ans+er 9C: is correct% *ard+are contros incude
parit! checks; echo checks; dua read-+rite heads;
dua circuitr!; dia"nostic routines; .oundar!
protection; interock; and a $ie protection rin"%
Ans+er 9(: is incorrect .ecause an interna header
Ans+er 9A: is incorrect .ecause a packet $iterin"
s!stem e3amines each incomin" 2& packet%
Ans+er 9': is incorrect .ecause Mer.eros is
encr!ption and authentication so$t+are that uses (BS
encr!ption techni7ues%
Ans+er 9C: is correct% A pro3! ser#er maintains
copies o$ +e. pa"es to .e accessed .! speci$ied
users% 5utsiders are directed there; and more
important in$ormation is not a#aia.e $rom this access
point%
Ans+er 9(: is incorrect .ecause an authentication
s!stem #eri$ies a user@s identit! and is o$ten an
appication pro#ided .! a $ire+a s!stem; .ut it is not
a $ire+a s!stem itse$%
Ans+er 9A: is incorrect .ecause a $ire+a cannot
ade7uate! protect a s!stem a"ainst computer
#iruses%
Ans+er 9': is correct% A $ire+a is a de#ice that
separates t+o net+orks and pre#ents passa"e o$
speci$ic t!pes o$ net+ork tra$$ic +hie maintainin" a
connection .et+een the net+orks% /enera!; an
2nternet $ire+a is desi"ned to protect a s!stem $rom
unauthenticated o"ins $rom outside users; athou"h it
ma! pro#ide se#era other $eatures as +e%
Ans+er 9C: is incorrect .ecause industria spies need
not eak in$ormation throu"h the $ire+a% A teephone
or $opp! disk are much more common means o$
sharin" con$identia in$ormation%
Ans+er 9(: is incorrect .ecause a $ire+a cannot
ade7uate! protect a"ainst a )ro8an horse 9a
pro"ram; such as a "ame; that appears $riend! .ut
that actua! contains appications destructi#e to the
computer s!stem: or an! other pro"ram that can .e
e3ecuted in the s!stem .! an interna user%
[,57] Source: C2A 05-1 22-17
Ans+er 9A: is correct% Arti$icia intei"ence and its
su.$ied; e3pert s!stems; ha#e .een identi$ied .! the
A2C&A Duture 2ssues Committee as one o$ the ma8or
issues the accountin" pro$ession +i $ace in the $uture%
B3pert s!stems attempt to permit a computer to think
and make decisions in a human +a!% An e3pert
s!stem is an interacti#e s!stem that asks a series o$
7uestions and uses kno+ed"e "ained $rom a human
e3pert to ana!0e ans+ers and come to a decision;
that is; to e3ercise 8ud"ment% )he! +ere ori"ina!
de#eoped to make decisions in areas that did not
ha#e enou"h human e3perts to make decisions% Some
o$ the eariest e3pert s!stems +ere used .! doctors
to dia"nose diseases%
Ans+er 9': is incorrect .ecause e3pert s!stems do
not re7uire outside consutants%
Ans+er 9C: is incorrect .ecause hard+are does not
make 8ud"ment decisions%
Ans+er 9(: is incorrect .ecause automation o$
routine tasks is not the purpose o$ e3pert s!stems%
[,58] Source: C2A 11-6 222-68
Ans+er 9A: is incorrect .ecause e3pert s!stems
codi$! and app! e3istin" kno+ed"e; .ut the! do not
create kno+ed"e that is ackin"%
Ans+er 9': is correct% B3pert s!stems ao+ e#en
sma companies to per$orm acti#ities and pro#ide
ser#ices pre#ious! on! a#aia.e $rom ar"er $irms%
)he use o$ e3pert s!stems has heped to impro#e the
7uait! o$ customer ser#ice in appications such as
maintenance and scheduin" .! automatin" them and
makin" them eas! to per$orm%
Ans+er 9C: is incorrect .ecause e3pert s!stems do
.est in automatin" o+er-e#e cerica $unctions%
Ans+er 9(: is incorrect .ecause e3pert s!stems
concern pro.ems +ith reati#e! $e+ possi.e
outcomes that are a kno+n in ad#ance%
[,5-] Source: C2A 11-4 222-41
Ans+er 9A: is incorrect .ecause a"orithms are
de$ined procedures used in t!pica computer
pro"rams%
Ans+er 9': is incorrect .ecause deterministic
procedures are procedures used in computer
pro"rams that permit no uncertaint! in outcomes%
Ans+er 9C: is correct% Mno+ed"e-.ased 9e3pert:
s!stems contain a kno+ed"e .ase $or a imited
domain o$ human e3pertise and in$erence procedures
$or the soution o$ pro.ems% )he! use s!m.oic
processin" .ased on heuristics rather than a"orithms%
A heuristic procedure is an e3porator!
pro.em-so#in" techni7ue that uses se$-education
methods; e%"%; the e#auation o$ $eed.ack; to impro#e
per$ormance% )hese s!stems are o$ten #er!
interacti#e and pro#ide e3panations o$ their
pro.em-so#in" .eha#ior%
Ans+er 9(: is incorrect .ecause simuations are
computer pro"rams that permit e3perimentation +ith
o"ica and mathematica modes%
[,60] Source: C2A 11-1 222-56
Ans+er 9A: is incorrect .ecause traditiona
pro"rams; e%"%; in C5'5>; ha#e se7uentia contro
structuresF e3pert s!stems do not%
Ans+er 9': is incorrect .ecause traditiona pro"rams;
not e3pert s!stems; ha#e distinct input/output
#aria.es%
Ans+er 9C: is correct% An e3pert s!stem reies on a
computer@s a.iit! to make decisions in a human +a!%
)here are si3 components to the e3pert s!stem:
kno+ed"e .ase; domain data.ase; data.ase
mana"ement s!stem; in$erence en"ine; user inter$ace;
and kno+ed"e ac7uisition $aciit!% )he kno+ed"e
.ase contains the rues used +hen makin" decisions%
Ans+er 9(: is incorrect .ecause traditiona
pro"rams; not e3pert s!stems; ha#e passi#e data
eements%
[,61] Source: C2A 11-6 222-6-
Ans+er 9A: is incorrect .ecause assi"nin" airport
"ates to arri#in" airine $i"hts re7uires an e3pert
s!stem that uses precise data $or 7uick and consistent
decisions%
Ans+er 9': is incorrect .ecause neura net+orks
pro#ide the technoo"! to undertake sophisticated
$orecastin" and ana!sis% )he! emuate the processin"
patterns o$ the .rain and there$ore can earn $rom
e3perience%
Ans+er 9C: is correct% Du00! o"ic is a superset o$
con#entiona 9'ooean: o"ic that has .een e3tended
to hande the concept o$ partia truth% 'ecause the!
use nonspeci$ic terms 9mem.ership $unctions:
characteri0ed .! +e-de$ined imprecision; $u00! o"ic
s!stems can create rues to address pro.ems +ith
man! soutions% Du00! o"ic can .e used +hen #aues
are appro3imate or su.8ect and data are incompete
or am.i"uous% )hese s!stems ha#e .een appied
success$u! to appications such as #entiatin"
e3press+a! tunnes; .ackin" a tractor-traier into a
parkin" space; reducin" po+er usa"e in an air
conditioner; seectin" companies $or .usiness
com.inations; or detectin" $raud in medica insurance
caims%
Ans+er 9(: is incorrect .ecause dia"nosin" pro.ems
+ith computer hard+are re7uires an e3pert s!stem%
[,6,] Source: CMA Samp H%4-10
Ans+er 9A: is incorrect .ecause competeness errors
+i .e detected% )he sum +i .e di$$erent i$ such
errors occur%
Ans+er 9': is incorrect .ecause transcription errors
+i .e detected% )he sum +i .e di$$erent i$ such
errors occur%
Ans+er 9C: is correct% Se$-checkin" di"its ma! .e
used to detect incorrect identi$ication num.ers% )he
di"it is "enerated .! app!in" an a"orithm to the 2(
num.er% (urin" the input process; the check di"it is
recomputed .! app!in" the same a"orithm to the
code actua! entered% 2$ the check di"it is mere! a
sum; transposition errors +i not .e detected
.ecause the sum +i .e una$$ected%
Ans+er 9(: is incorrect .ecause #aidit! errors +i
.e detected% )he sum +i .e di$$erent i$ such errors
occur%
[,61] Source: CMA Samp H4-11
Ans+er 9A: is incorrect .ecause du.ious transactions
can .e immediate! identi$ied and reported to the
auditor 9rather than the user: $or re#ie+ and
in#esti"ation; +ithout +aitin" $or the schedued audit%
Ans+er 9': is incorrect .ecause em.edded audit
modues and the ike compensate $or the oss o$ the
traditiona paper audit trai%
Ans+er 9C: is incorrect .ecause du.ious transactions
can .e immediate! identi$ied and reported to the
auditor 9rather than the user: $or re#ie+ and
in#esti"ation; +ithout +aitin" $or the schedued audit%
Ans+er 9(: is correct% )he primar! use o$
"enerai0ed audit so$t+are 9/AS: is to seect and
summari0e a cient@s records $or additiona testin"%
)hese packa"es permit the auditor to audit throu"h
the computerF to e3tract; compare; ana!0e; and
summari0e dataF and to "enerate output $or use in the
audit% )he! ao+ the auditor to e3poit the computer
to e3amine man! more records than other+ise
possi.e +ith $ar "reater speed and accurac!% *ence;
/AS $aciitates ana!sis o$ a sources o$ potentia
error% *o+e#er; concurrent auditin" techni7ues are
not incuded .ecause the! must .e incorporated into
the cient@s s!stems% Dor e3ampe; em.edded audit
data coection is a transaction seection approach
incorporated +ithin the re"uar production pro"rams
to routine! e3tract transactions meetin" certain
criteria $or $urther testin"% 2n e$$ect; it pro#ides a
+indo+ throu"h +hich the auditor can access the
process%
[,64] Source: C&A 11-5 D-11
Ans+er 9A: is incorrect .ecause the ease is a capita
ease i$ the essee has the ri"ht to su.stantia! a o$
the remainin" use o$ the propert!% )rans$er .! the
essee o$ o+nership risks is not characteristic o$ a
capita ease%
Ans+er 9': is correct% 2n a sae-ease.ack
transaction; i$ the ease 7uai$ies as a capita ease; the
"ain or oss on the sae is norma! de$erred and
amorti0ed .! the seer-essee in proportion to the
amorti0ation o$ the eased asset% <etention o$
su.stantia! a the remainin" use o$ the propert! is a
characteristic o$ a capita ease% *o+e#er; the ease is
not a capita ease i$ it trans$ers su.stantia! a the
risks o$ o+nership%
Ans+er 9C: is incorrect .ecause the ease is a capita
capita ease%
Ans+er 9(: is incorrect .ecause the ease is a capita
capita ease%

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