CPA Business Environment and Concepts (BEC) : Emerging Technologies

Study concepts, example questions & explanations for CPA Business Environment and Concepts (BEC)

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Example Questions

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?

Possible Answers:

Direct access processing

Sequential file processing

Real time processing

Batch processing

Correct answer:

Real time processing

Explanation:

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?

Possible Answers:

Standard query reporting

Artificial intelligence

Data structure

Previously unknown information

Correct answer:

Previously unknown information

Explanation:

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:

Possible Answers:

Data mining

Electronic Data Interchange

Systems analysis

Data processing

Correct answer:

Data mining

Explanation:

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:

Possible Answers:

Security management

Software acquisition

Information technology infrastructure

Logic tests

Correct answer:

Logic tests

Explanation:

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?

Possible Answers:

Performing validity checks

Using data encryption

Conducting fraud awareness training

Reviewing the systems access log

Correct answer:

Reviewing the systems access log

Explanation:

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.

Possible Answers:

Platform as a service

Infrastructure as a service

IT as a service

Software as a service

Correct answer:

Software as a service

Explanation:

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.

All CPA Business Environment and Concepts (BEC) Resources

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