CPA Business Environment and Concepts (BEC) : CPA Business Environment and Concepts (BEC)
Study concepts, example questions & explanations for CPA Business Environment and Concepts (BEC)
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Example Questions
Example Question #5 : Process Management
Organizations with one-piece flow manufacturing environments that are experiencing bottlenecks in production are most likely to develop strategies associated with:
Theory of constraints
Demand flow manufacturing
Lean manufacturing
Just in time management
Theory of constraints
The theory of constraints says that organizations are impeded from achieving objectives by the existence of one or more constraints.
Example Question #3 : Process Management
Of the following, which is not a key component of IT used in modern business?
Accounting information systems
Management information systems
All of these are key components
Decision support systems
All of these are key components
Among other systems, the following are critical for modern IT infrastructure.
Example Question #1 : Information Technology
Which of the following types of business planning focuses on how a company can most effectively restore business operations following a disaster?
Strategy planning
Capacity planning
Budget planning
Continuity planning
Continuity planning
Business continuity planning focuses on restoring and continuing operations in the event a disaster occurs that affects an organization.
Example Question #1 : Hot Sites/Cold Sites
Which of the following best describes a hot site?
Location that is considered too close to a potential disaster area
Location within the company that is most vulnerable to disaster
Location where a company can install data processing equipment on short notice
Location equipped with the necessary hardware and possibly software
Location equipped with the necessary hardware and possibly software
A hot site will have hardware that can be configured to be used for the processing needs of the client.
Example Question #1 : Information Technology
In which of the following locations should a copy of the accounting system data backup of year end information be stored?
Data backup server in the network room
Fireproof cabinet in the data network room
Secure off site location
Locked file cabinet in the accounting department
Secure off site location
The accounting system data backup of year end information should be stored in some kind of secure off site location and not in any of the other locations.
Example Question #4 : Information Technology
The protective device that allows private intranet users to access the Internet without allowing Internet users access to private Intranet information is called a:
Password
Browser
Anti virus program
Firewall
Firewall
A firewall is a protective device that allows private intranet users to access the Internet without allowing Internet users access to private Intranet information.
Example Question #5 : Information Technology
Which of the following is the step where the intended recipient converts the ciphertext into plain text?
Digital certificates
Encryption
PKI
Decryption or decipherment
Decryption or decipherment
This step is where the intended recipient converts the ciphertext into plain text.
Example Question #2 : Information Technology
A(n) _______ relates to copying data items that have been altered since the previous data backup.
Full backup
Incremental backup
Partial backup
Negative backup
Incremental backup
An incremental backup saves time by not having to duplicate data. A full backup would duplicate all saved data. The other terms are distractors.
Example Question #1 : Information Technology
An enterprise resource planning system is designed to:
Help with the decision making process
Allow nonexperts to make decisions about a particular problem
Integrate data from all aspects of an organization's activities
Present executives with the information needed to make strategic plans
Integrate data from all aspects of an organization's activities
ERP systems work to integrate data from all aspects of an organization's activities.
Example Question #6 : Information Technology
Which of the following factors has the greatest impact on the design of an effective management reporting system?
Types of decisions to be made
Number of transactions to be processed
Number of regulatory agencies to be satisfied
Number of authorized users
Types of decisions to be made
The types of decisions to be made have the greatest impact on the design of an effective management reporting system.
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