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 #2 : Risk And Controls
Which of the following terms best describes a Decision Support System (DSS)?
Formalized system
Interactive system
Structured system
Management reporting system
Interactive system
A DSS is an interactive system in order to facilitate with the decision-making process.
Example Question #3 : Risk And Controls
Which of the following types of control plans is particular to a specific process or subsystem rather than related to the timing of its occurrence?
Preventive
Detective
Application
Corrective
Application
Application controls are written into the application and are specific to the particular process or subsystem.
Example Question #4 : Risk And Controls
A digital signature is used primarily to determine that a message is:
Not intercepted in route
Sent to the correct address
From an authentic sender
Received by the intended recipient
From an authentic sender
A digital signature is a means of ensuring that the sender of a message is authentic.
Example Question #1 : Risk And Controls
A(n) _______ requires a full backup of all available data, regardless of whether or not it was saved before.
Negative backup
Full backup
Partial backup
Incremental backup
Full 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 : Emerging Technologies
What type of data processing system would be most appropriate for a company that is opening a new retail location?
Direct access processing
Sequential file processing
Real time processing
Batch processing
Real time processing
A new retail location would be significantly improved with real time processing in inventory.
Example Question #2 : Emerging Technologies
Which of the following can be discovered using a data mining process?
Standard query reporting
Artificial intelligence
Data structure
Previously unknown information
Previously unknown information
Data mining can be used to sort through data in order to discover previously unknown information.
Example Question #3 : Emerging Technologies
Analysis of large and diverse amounts of data included in data warehouses is often referred to as:
Data mining
Electronic Data Interchange
Systems analysis
Data processing
Data mining
This is the definition of the process of data mining.
Example Question #4 : Emerging Technologies
General controls in an information system include each of the following except:
Security management
Software acquisition
Information technology infrastructure
Logic tests
Logic tests
General controls ensure that an organization's control environment is well managed and stable. Logic tests are not one of the components of general controls.
Example Question #5 : Emerging Technologies
Which of the following activities would most likely detect computer related fraud?
Performing validity checks
Using data encryption
Conducting fraud awareness training
Reviewing the systems access log
Reviewing the systems access log
System access logs are electronic lists of who has accessed or has attempted to access systems or parts of systems or data or subsets of data.
Example Question #1 : Emerging Technologies
______ is a way of distributing software through applications hosted by a vendor and made available to customers over the web.
Platform as a service
Infrastructure as a service
IT as a service
Software as a service
Software as a service
IT as a service is not a term, software as a service relates to applications hosted by a vendor, and platform as a service allows customers to host their own applications.
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