CPA Business Environment and Concepts (BEC) : Information Technology
Study concepts, example questions & explanations for CPA Business Environment and Concepts (BEC)
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Example Questions
Example Question #1 : Risk And Controls
A digital signature is used primarily to determine that a message is:
Not intercepted in route
Received by the intended recipient
From an authentic sender
Sent to the correct address
From an authentic sender
A digital signature is a means of ensuring that the sender of a message is authentic.
Example Question #4 : Risk And Controls
A(n) _______ requires a full backup of all available data, regardless of whether or not it was saved before.
Full backup
Incremental backup
Negative backup
Partial 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?
Sequential file processing
Batch processing
Real time processing
Direct access 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?
Artificial intelligence
Data structure
Previously unknown information
Standard query reporting
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:
Electronic Data Interchange
Data mining
Data processing
Systems analysis
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:
Software acquisition
Information technology infrastructure
Security management
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?
Conducting fraud awareness training
Using data encryption
Performing validity checks
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.
Example Question #1 : Cobit Model
Which organization created the COBIT framework?
FASB
ISACA (Information Systems Audit and Control Association)
US Government IT Commission
Treadway Commission
ISACA (Information Systems Audit and Control Association)
The ISACA is the organization which created the COBIT framework.
Example Question #2 : Cobit Model
Per ISACA, beneficiaries of an implemented COBIT framework would include all of the following except:
Audit committee members
Process owners
Risk committee
Hourly employees
Hourly employees
The beneficiaries of an implemented COBIT framework should be those with more of a stake in the operations of the company.
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