AIS Test 2-Accounting Information Systems EXAM 2026-
2027 LATEST VERSION QUESTIONS AND VERIFIED
CORRECT ANSWERS JUST RELEASED
Which of the following would be least effective to reduce exposure to a computer virus?
- answer>>>A) Only transfer files between employees with USB flash drives.
Spyware that pops banner ads on a monitor, then collects information about the users
web-surfing and spending habits is an example of - answer>>>C) adware.
Ransomware often comes in the form of - answer>>>A) fake antivirus software.
Terrorists often use ________ because it is an effective way to transmit information and
receive orders. - answer>>>A) steganography
Why are threats to accounting information systems increasing? - answer>>>B) Many
companies do not realize that data security is crucial to their survival.
A control procedure designed so that the employee that records cash received from
customers does not also have access to the cash itself is an example of a(n) -
answer>>>A) preventive control.
Duplicate checking of calculations and preparing bank reconciliations and monthly trial
balances are examples of what type of control? - answer>>>B) Detective control
Maintaining backup copies of files, correcting data entry errors, and resubmitting
transactions for subsequent processing are examples of what type of control? -
answer>>>C) Corrective control
Identify the preventive control below. - answer>>>B) Approving customer credit prior to
approving a sales order.
Identify the detective control below. - answer>>>A) Reconciling the bank statement to
the cash control account.
Identify the corrective control below. - answer>>>C) Maintaining frequent backup
records to prevent loss of data.
,According to The Sarbanes-Oxley Act of 2002, the audit committee of the board of
directors is directly responsible for - answer>>>A) hiring and firing the external auditors.
Which of the following measures can protect a company from AIS threats? -
answer>>>D) All of the above are proper measures for the accountant to take.
Internal control is often referred to as a(n) ________, because it permeates an
organization's operating activities and is an integral part of management activities. -
answer>>>C) process
Internal controls are often segregated into - answer>>>B) general controls and
application controls.
Duplicate checking of calculations is an example of a ________ control, and procedures
to resubmit rejected transactions are an example of a ________ control. - answer>>>B)
detective; corrective
Hiring qualified personnel is an example of a ________ control, and procedures to
resubmit rejected transactions are an example of a ________ control. - answer>>>C)
preventive; corrective
Which type of control is associated with making sure an organization's control
environment is stable? - answer>>>A) general
Which type of control prevents, detects, and corrects transaction errors and fraud? -
answer>>>B) application
The primary purpose of the Foreign Corrupt Practices Act of 1977 was - answer>>>B) to
prevent the bribery of foreign officials by American companies.
Congress passed this federal law for the purpose of preventing financial statement
fraud, to make financial reports more transparent and to strengthen the internal control
of public companies. - answer>>>C) The Sarbanes-Oxley Act of 2002
Which of the following was not an important change introduced by the Sarbanes-Oxley
Act of 2002? - answer>>>D) New rules for information systems development
,A(n) ________ measures company progress by comparing actual performance to
planned performance. - answer>>>B) diagnostic control system
A(n) ________ helps top-level managers with high-level activities that demand frequent
and regular attention. - answer>>>C) interactive control system
A(n) ________ helps employees understand management's vision. It communicates
company core values and inspires employees to live by those values. - answer>>>D)
belief system
A(n) ________ helps employees act ethically. - answer>>>A) boundary system
Which of the following is not a violation of the Sarbanes-Oxley Act (SOX)? The
management at Lasalle Investment group - answer>>>D) hired the manager from the
external audit team as company CFO twelve months after the manager had worked on
the audit.
The Sarbanes-Oxley Act (SOX) applies to - answer>>>D) all publicly traded companies.
Lauren Smith was relaxing after work with a colleague at a local bar. After a few drinks,
she began expressing her feelings about her company's new control initiatives. It seems
that as a result of controls put in place by the company, she now has to be more
creative in solving problems and avoiding actions that might have a negative effect on
her company's reputation. The level of control that the company is using in this case is
a(n) - answer>>>A) boundary system.
Lauren Smith was relaxing after work with a colleague at a local bar. After a few drinks,
she began expressing her feelings about her company's new control initiatives. It seems
that as a result of controls put in place by the company, she now has to find ways to
help her staff to better understand the company's vision and core values. The level of
control that the company is using in this case is a(n) - answer>>>D) belief system.
Which of the following is not a component of the COSO Enterprise Risk Management
Integrated Framework (ERM)? - answer>>>B) Ethical culture.
The COSO Enterprise Risk Management Integrated Framework stresses that -
answer>>>A) risk management activities are an inherent part of all business operations
and should be considered during strategy setting.
, Nolwenn Limited has been diligent in ensuring that their operations meet modern
control standards. Recently, they have extended their control compliance system by
incorporating policies and procedures that require the specification of company
objectives, uncertainties associated with objectives, and contingency plans. Nolwenn
Limited is transitioning from a ________ to a ________ control framework. -
answer>>>D) COSO-Integrated Framework; COSO-ERM
How many principles are there in the 2013 updated COSO - Internal Control
Framework? - answer>>>C) 17
Why was the original 1992 COSO - Integrated Control framework updated in 2013? -
answer>>>C) As an effort to more effectively address technological advancements.
Which internal control framework is widely accepted as the authority on internal
controls? - answer>>>C) COSO Integrated Control.
Identify the statement below that is not true of the 2013 COSO Internal Control updated
framework. - answer>>>A) It more efficiently deals with control implementation and
documentation issues.
Which of the following is not one of the five principles of COBIT5? - answer>>>D)
improving organization efficiency
The COBIT5 framework primarily relates to - answer>>>D) best practices and effective
governance and management of organizational assets.
Applying the COBIT5 framework, governance is the responsibility of - answer>>>D) the
board of directors.
Applying the COBIT5 framework, monitoring is the responsibility of - answer>>>A) the
CEO.
B) the CFO.
C) the board of directors.
D) all of the above
Answer: D
2027 LATEST VERSION QUESTIONS AND VERIFIED
CORRECT ANSWERS JUST RELEASED
Which of the following would be least effective to reduce exposure to a computer virus?
- answer>>>A) Only transfer files between employees with USB flash drives.
Spyware that pops banner ads on a monitor, then collects information about the users
web-surfing and spending habits is an example of - answer>>>C) adware.
Ransomware often comes in the form of - answer>>>A) fake antivirus software.
Terrorists often use ________ because it is an effective way to transmit information and
receive orders. - answer>>>A) steganography
Why are threats to accounting information systems increasing? - answer>>>B) Many
companies do not realize that data security is crucial to their survival.
A control procedure designed so that the employee that records cash received from
customers does not also have access to the cash itself is an example of a(n) -
answer>>>A) preventive control.
Duplicate checking of calculations and preparing bank reconciliations and monthly trial
balances are examples of what type of control? - answer>>>B) Detective control
Maintaining backup copies of files, correcting data entry errors, and resubmitting
transactions for subsequent processing are examples of what type of control? -
answer>>>C) Corrective control
Identify the preventive control below. - answer>>>B) Approving customer credit prior to
approving a sales order.
Identify the detective control below. - answer>>>A) Reconciling the bank statement to
the cash control account.
Identify the corrective control below. - answer>>>C) Maintaining frequent backup
records to prevent loss of data.
,According to The Sarbanes-Oxley Act of 2002, the audit committee of the board of
directors is directly responsible for - answer>>>A) hiring and firing the external auditors.
Which of the following measures can protect a company from AIS threats? -
answer>>>D) All of the above are proper measures for the accountant to take.
Internal control is often referred to as a(n) ________, because it permeates an
organization's operating activities and is an integral part of management activities. -
answer>>>C) process
Internal controls are often segregated into - answer>>>B) general controls and
application controls.
Duplicate checking of calculations is an example of a ________ control, and procedures
to resubmit rejected transactions are an example of a ________ control. - answer>>>B)
detective; corrective
Hiring qualified personnel is an example of a ________ control, and procedures to
resubmit rejected transactions are an example of a ________ control. - answer>>>C)
preventive; corrective
Which type of control is associated with making sure an organization's control
environment is stable? - answer>>>A) general
Which type of control prevents, detects, and corrects transaction errors and fraud? -
answer>>>B) application
The primary purpose of the Foreign Corrupt Practices Act of 1977 was - answer>>>B) to
prevent the bribery of foreign officials by American companies.
Congress passed this federal law for the purpose of preventing financial statement
fraud, to make financial reports more transparent and to strengthen the internal control
of public companies. - answer>>>C) The Sarbanes-Oxley Act of 2002
Which of the following was not an important change introduced by the Sarbanes-Oxley
Act of 2002? - answer>>>D) New rules for information systems development
,A(n) ________ measures company progress by comparing actual performance to
planned performance. - answer>>>B) diagnostic control system
A(n) ________ helps top-level managers with high-level activities that demand frequent
and regular attention. - answer>>>C) interactive control system
A(n) ________ helps employees understand management's vision. It communicates
company core values and inspires employees to live by those values. - answer>>>D)
belief system
A(n) ________ helps employees act ethically. - answer>>>A) boundary system
Which of the following is not a violation of the Sarbanes-Oxley Act (SOX)? The
management at Lasalle Investment group - answer>>>D) hired the manager from the
external audit team as company CFO twelve months after the manager had worked on
the audit.
The Sarbanes-Oxley Act (SOX) applies to - answer>>>D) all publicly traded companies.
Lauren Smith was relaxing after work with a colleague at a local bar. After a few drinks,
she began expressing her feelings about her company's new control initiatives. It seems
that as a result of controls put in place by the company, she now has to be more
creative in solving problems and avoiding actions that might have a negative effect on
her company's reputation. The level of control that the company is using in this case is
a(n) - answer>>>A) boundary system.
Lauren Smith was relaxing after work with a colleague at a local bar. After a few drinks,
she began expressing her feelings about her company's new control initiatives. It seems
that as a result of controls put in place by the company, she now has to find ways to
help her staff to better understand the company's vision and core values. The level of
control that the company is using in this case is a(n) - answer>>>D) belief system.
Which of the following is not a component of the COSO Enterprise Risk Management
Integrated Framework (ERM)? - answer>>>B) Ethical culture.
The COSO Enterprise Risk Management Integrated Framework stresses that -
answer>>>A) risk management activities are an inherent part of all business operations
and should be considered during strategy setting.
, Nolwenn Limited has been diligent in ensuring that their operations meet modern
control standards. Recently, they have extended their control compliance system by
incorporating policies and procedures that require the specification of company
objectives, uncertainties associated with objectives, and contingency plans. Nolwenn
Limited is transitioning from a ________ to a ________ control framework. -
answer>>>D) COSO-Integrated Framework; COSO-ERM
How many principles are there in the 2013 updated COSO - Internal Control
Framework? - answer>>>C) 17
Why was the original 1992 COSO - Integrated Control framework updated in 2013? -
answer>>>C) As an effort to more effectively address technological advancements.
Which internal control framework is widely accepted as the authority on internal
controls? - answer>>>C) COSO Integrated Control.
Identify the statement below that is not true of the 2013 COSO Internal Control updated
framework. - answer>>>A) It more efficiently deals with control implementation and
documentation issues.
Which of the following is not one of the five principles of COBIT5? - answer>>>D)
improving organization efficiency
The COBIT5 framework primarily relates to - answer>>>D) best practices and effective
governance and management of organizational assets.
Applying the COBIT5 framework, governance is the responsibility of - answer>>>D) the
board of directors.
Applying the COBIT5 framework, monitoring is the responsibility of - answer>>>A) the
CEO.
B) the CFO.
C) the board of directors.
D) all of the above
Answer: D
