Emerging Technologies

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CPA Auditing and Attestation (AUD) › Emerging Technologies

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1

______ is a way of distributing software through applications hosted by a vendor and made available to customers over the web.

Software as a service

CORRECT

Platform as a service

0

Infrastructure as a service

0

IT as a service

0

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.

2

What type of data processing system would be most appropriate for a company that is opening a new retail location?

Direct access processing

0

Real time processing

CORRECT

Batch processing

0

Sequential file processing

0

Explanation

A new retail location would be significantly improved with real time processing in inventory.

3

Which of the following can be discovered using a data mining process?

Standard query reporting

0

Previously unknown information

CORRECT

Data structure

0

Artificial intelligence

0

Explanation

Data mining can be used to sort through data in order to discover previously unknown information.

4

Analysis of large and diverse amounts of data included in data warehouses is often referred to as:

Data processing

0

Data mining

CORRECT

Systems analysis

0

Electronic Data Interchange

0

Explanation

This is the definition of the process of data mining.

5

Which of the following activities would most likely detect computer related fraud?

Performing validity checks

0

Conducting fraud awareness training

0

Using data encryption

0

Reviewing the systems access log

CORRECT

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.

6

General controls in an information system include each of the following except:

Logic tests

CORRECT

Information technology infrastructure

0

Security management

0

Software acquisition

0

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.