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Question 1

analog representation that is produced by the fluctuations of a continuous signal which uses electrical

Answer 1

mechanical

Question 2

arithmetic/logic unit performs mathematical operation and logical comparisons

Question 3

audit hooks exits in an entity’s computer program that allows an auditor to insert commands for audit processing

Question 4

Audit modules programmed audit routines incorporated into an application program that are designed to perform an audit function

Question 5

Automated source data input devices (magnetic tape reader

Answer 5

magnetic ink character reader

Question 6

automated teller machines machine used to execute and record transactions with financial institutions

Question 7

bit one binary digit

Question 8

buffers temporary storage unit used to hold data during computer operations

Question 9

byte eight bits which can form a letter

Answer 9

number or a special character

Question 10

cathode ray tube typewriter like device that decodes key stroke into electronic impulses

Question 11

Central processing unit principal hardware component and processes programs of instructions for manipulating data which has the control unit

Answer 11

storage unit and arithmetic and logic unit

Question 12

Cloud/online accounting application (hosted online or remote servers)

Question 13

code review actual analysis of the logic of the program’s processing routines

Question 14

comparison programs auditor is allowed to compare computerized files

Question 15

Computer programmable electronic device that has the ability to store

Answer 15

retrieve and process data

Question 16

Computer Hardware physical device or equipment used to accomplish data processing functions

Question 17

console terminal used for communication between the operator and the computer

Question 18

control units interprets program instructions and coordinates input

Answer 18

output and storage devices

Question 19

controllers hardware units designed to operate specific input-output units

Question 20

Data storage warehouse of data processed by computer such as hard disk which can either be fixed or removable

Question 21

Database system (an organized data collection that is stored and accessed electronically)

Question 22

digital series of binary digits (0 and 1)

Question 23

Electronic commerce involves an entity’s computer communicating with another to conduct business and financial transactions globally

Question 24

Enterprise accounting application (for larger organization that allow more extensive accounting processes and part of larger suite of software/enterprise resource planning system)

Question 25

extended records attaches additional audit data which would not otherwise be saved to historic records and thereby helps to provide a more complete audit trail

Question 26

flowcharting software flowchart of program's logic and may be used both in mainframe and microcomputer

Question 27

gigabyte composed of 1024 megabytes

Question 28

Internet (network covering the world)

Question 29

IT application program/set of programs used in the initiation

Answer 29

processing

Question 30

IT infrastructure network

Answer 30

operating systems and databases and their related hardware and software

Question 31

IT processes entity's processes to manage access to the IT environment

Answer 31

manage program changes or changes to the IT environment

Question 32

IT/EDP/CIS environment refers to the IT application and supporting IT infrastructure

Answer 32

as well as IT processes and personnel involved in those processes

Question 33

Keying data (key to tape and key to disk in which data can be entered directly on tapes and disks respectively through a cathode ray tube and then read into a computer)

Question 34

kilobyte composed of 1024 bytes

Question 35

Local Area Network (communication networks that allows resources

Answer 35

data and program sharing within limited geographical area)

Question 36

magnetic disks include CD (mainframe) and hard disks or drives (microcomputers)

Question 37

Magnetic ink character reader device that reads character by scanning temporarily magnetized characters using magnetic ink

Question 38

magnetic tape primary medium for backing up random-access disk files and considered to be the cheapest type of storage device

Question 39

Magnetic tape reader device capable of sensing information recorded as magnetic spots on magnetic tape

Question 40

Mainframe computers (large

Answer 40

powerful high-speed computers)

Question 41

megabyte composed of 1024 kilobytes

Question 42

Metropolitan Area Network (network covering an entire city)

Question 43

Microcomputers (personal computers

Answer 43

laptops)

Question 44

millions of instructions per second (MIPS) unit for measuring the execution speed of computers

Question 45

Minicomputers (not as large or powerful as mainframe computers)

Question 46

National Area Network (network covering an entire country)

Question 47

network environments communication system that enables computer users to share computer equipment

Answer 47

application software

Question 48

Networks (comprised of two or more computers that are linked to facilitate sharing of devices

Answer 48

application software

Question 49

Off line equipment not in direct communication with the CPU or absence of internet connection

Question 50

Online equipment is connected with the CPU or to the internet

Question 51

online batch processing individual transactions are entered at a terminal device

Answer 51

which is later processed together. Errors in this kind of processing are detected in a later part

Question 52

Online entry (visual display terminal

Answer 52

mouse

Question 53

online real time processing transactions are processed immediately

Answer 53

and master file is updated immediately. Errors in this kind of processing are detected as soon as the data are entered

Question 54

operating controls concerned with efficient and effective CIS operations and proper procedures for new computer applications

Answer 54

and to control changes made to existing applications

Question 55

Operating systems (software that controls computer hardware and supports basic functions and loaded in the data storage of the computer)

Question 56

optical character recognition device that reads characters directly from documents based on their shapes and positions on the source document

Question 57

Optical disks use laser technology to store and read data

Question 58

organizational controls concerned with the proper segregation of duties and responsibilities within the CIS environment

Question 59

Output devices devices which translate processed data into forms understandable by users (monitors

Answer 59

printers)

Question 60

Peripheral equipment all non CPU hardware

Question 61

Personal digital assistants (tablets

Answer 61

smartphones)

Question 62

POS recorders terminal connected to a computer and takes the place of a cash register or similar device which allows instant recording of transactions and is capable of keeping perpetual inventory

Question 63

primary memory storage active data and program steps that are being processed by the CPU are stored

Question 64

program mapping section of code which may be potential source of abuse is identified

Question 65

program tracing instruction executed is listed along with control information affecting the instruction

Question 66

Random access memory stores the application programs and data at execution time and may be modified by the user

Question 67

Read only memory memory that cannot be changed; contains the system's boot input/output system (BIOS) and others

Question 68

Redundant array of independent disks way of storing the same data redundantly on multiple magnetic disks to minimize the likelihood of data loss

Question 69

Servers (high powered microcomputers that serve applications and data to clients that are connected via a network and act as central repository for organizational data)

Question 70

Small and medium-sized business accounting applications (includes basic bookkeeping functions such as invoicing

Answer 70

business payments

Question 71

snapshot takes a picture of status of program

Answer 71

immediate results

Question 72

Solid state drive uses semiconductor cells to store and read data

Question 73

Supercomputers (extremely powerful

Answer 73

high speed computers for extremely high volume or complex processing needs)

Question 74

System control audit review files logs that control transaction information for subsequent review and analysis by the auditor

Question 75

System development and documentation controls intended to monitor the design of

Answer 75

documentation for new computer applications

Question 76

terabyte composed of 1024 gigabytes

Question 77

transaction tagging transaction record is tagged and then traced through critical control points in the information system

Question 78

Turnaround documents (a paper document containing computer-generated output that can also be used as a computer input

Answer 78

usually after the addition of some extra information by the user)

Question 79

Virtual machines (servers where multiple operating systems can coexist and operate simultaneously on the same machine)

Question 80

voice recognition system that understands spoken words and transmits them into a computer

Question 81

Wide Area Network (networks that span over large geographical area)