AIS615

TEST 1

PART A

1. Identify the following event that does not lead to information overload.
A. Telecom bill with dozens of line items for data usage at different tier, roaming
charges, and discounts.
B. Installing an application which requires consenting to legal terms that can be
dozens of pages long.
C. A car navigation system with dozens of buttons and menu options.
D. All the above.

2. Differentiate between data and information.

A. Data is output, information is input.
B. Data is input, information is output.
C. There is no different between data and information.
D. Data is meaningful and useful bit of information.

3. Business process that includes firms selling shares to investors, borrowing money,
paying dividend to shareholders and paid interest on loan is called the ____________.
A. financing cycle
B. expenditure cycle
C. revenue cycle
D. conversion cycle

4. A firm, its suppliers and its customers collectively form a(n) ___________________.
A. ERP system
B. Supply chain
C. Value chain
D. EDP system

5. Zany Tint. recently changed hand to new owners. The new owners have requested for
audit of firm’s financial records. During the audit process, the auditors were unable to
reproduce financial reports that were prepared by Mr. Guzeni, the financial officer who
has been working with the firm for the past 15 years. While there is no evidence of any
wrongdoings, the auditors are concerned that the discrepancies might lead to poor
decisions. Identify the characteristic of useful information that is absent in this
situation.
A. Reliable
B. Relevant
C. Verifiable
D. Completeness

6. Nelly has been working in the coffee bean business for 2 years. Her job descriptions
would include overseeing the process of green bean procured directly from the farmers
by the firm’s buyers and transporting the roasted and packed beans to storage sites.
Identify the function of value chain performed by Nelly.
A. Marketing and sales
B. Operations
C. Outbound logistic
 D. Inbound logistic

7. The following statements are the benefits of supply chain EXCEPT__________.

A. Expertise can be developed in a particular type of operation.
B. It makes movement of product simple, cost-effective, and efficient as transporting
process is simple.
C. It allows firms to conduct operations at an appropriate time and place for the
benefit of suppliers and the firms.
D. It helps firms in reducing inventory as finished goods are stored nearer to
customers.

8. All the information about a particular student (For example Name, ID no, Course
Program, GPA) is stored in the same _______________.
A. files
B. attributes
C. record
D. field

9. A document that records firm data, sent to external party and then returned to the
firm’s system as input is called _______________.
A. Source document
B. Turnaround document
C. Source data automation document
D. External input document

10. In transaction processing the activity that will occur first is ___________________.
A. Recording data in journal
B. Posting data into a ledger
C. Posting items to special journal
D. Capturing data on source document

11. Inventory items are often coded with this type of coding.
A. Group code
B. Block code
C. Mnemonic code
D. Sequence code

12. Faith Fashion is a boutique retailed in Klang area, During the peak tourist season it
has average daily cash and credit sales of almost RM10,000. The best way for the
business to ensure they can capture every sales data entry efficiently and accurately is
______________.
A. Sequentially numbered documents
B. Source data automation
C. Turnaround document
D. Well-designed document

13. A customer visits the MAS online ticket reservation system. She then keys in her
intended flight details, choosing a seat and making the payment through the system.
As soon as payment is processed, the system generates a booking confirmation
number and issue an electronic version of ticket. The whole process takes her 20
minutes to complete. The data processing system is using ______________.
 A. Real time processing which features immediate updating as to the reservation and
ticketing database.
B. Batch processing which features updating at fixed period.
C. Real time processing which features updating at fixed period.
D. Batch processing which features immediate updating as to the reservation and
ticketing database.

14. Select the TRUE statement that explains ERP system.

A. A purchase to pay ERP module facilitates, production scheduling, work-in-process,
quality control, cost management, and manufacturing processes
B. In an ERP system, data entry controls such as validating data item and checking
them for accuracy at the time of initial entry are not needed.
C. In an integrated ERP system, undetected data entry errors can automatically
propagate throughout the system.
D. ERP implementation costs for large companies with multiple sites are usually about
half the cost of the ERP user license.

15. A ________________ is known as a very huge database. It is also used as the basis
for analytical investigations as well as support for a strategic decision making.
A. data warehouses
B. master data
C. data complex
D. primary data

16. Ascertain the correct database management system (DBMS) languages that relates
with data independence which is achieved by interposing between the database
management system (DBMS) software and its’ users.
A. Data Definition Language (DDL)
B. Data Manipulation Language (DML)
C. Data Query Language (DQL)
D. All of the above

17. Choose the following threats due to fraud that is being imposed on an accounting
information system (AIS) and leads potential harm to users.
A. Natural and political disasters
B. Software errors and equipment malfunctions
C. Unintentional acts
D. Intentional acts

18. In early 2000s, Mr. Rich was convicted by the Department of Justice in his country due
to an accounting scandal committed by the management. One of the manipulation
methods adopted at that time by pumping up the revenues with false means. This
fraud is to be considered as__________.
A. Misappropriation of assets
B. Fraudulent financial reporting
C. Earnings management
D. Off balance sheet

19. The following are the conditions for a fraud to happen EXCEPT_________.
A. Pressure
B. Role playing
C. Opportunity
D. Rationalise
20. Mr. Shahmin took the money from the company that he works due to desperate. Her
daughter was diagnosed with cancer one year ago and her treatment costs Mr
Shahmin a lot of money. He made a promise to himself that he will pay back the
money that he took from the company’s bank account. Under fraud triangle, this
condition is known as _____________.
A. Pressure
B. Role playing
C. Opportunity
D. Rationalise

21. Recognised the incorrect classification of computer fraud?

A. Data fraud
B. Input fraud
C. Processor fraud
D. Program fraud

22. Computer fraud cases are increasing fast recently which is due to __________.
A. not everyone agrees on what constitutes computer fraud
B. a lot of cases of computer fraud went undetected
C. the total value of losses is difficult to calculate
D. all of the above

23. Select the suggestions on how to prevent and detect fraud.

i. Adopt a structure of governance

ii. Segregation of duties on critical tasks
iii. Control and restriction of access on confidential information
iv. Maintenance of audit functions

A. i & ii
B. i, ii & iii
C. i, ii, & iv
D. i, ii, iii & iv

24. Several years ago, a total of RM10 millions were electronically stolen from the CDDM
bank’s system. The criminal activity is called as ______________.
A. hacking
B. social engineering
C. malware
D. spamming

25. An attacker sends so many email bombs nearly at the same time while sourcing from
false addresses. Ultimately, the internet service provider’s email server is overloaded
resulting to a shutdown. This is a _______________ attack.
A. denial of service
B. spam
C. splogs
D. zero day

26. Choose the TRUE statement about hijacking.

A. It is an unauthorised access upon the computer system by infiltrating the loopholes
in the operating system
B. It is a gaining of control on someone else’s computer in order to carry out illegal
activities in the absence of the user’s knowledge
 C. It is a penetration of a system’s defence by stealing the file of valid passwords and
gaining access to the files
D. It is an infiltration of access by perpetrating as the authorised user and to gain
access to the system

27. The main purpose of hacking is to gain an unauthorised access into a computer
system for several intentional purposes. The following are other types of hacking
EXCEPT___________.
A. Piggybacking
B. Phreaking
C. Podslurping
D. Cyber extortion

28. The following activities are classified as malware related EXCEPT___________.

A. Botnet
B. Spyware
C. Worm
D. Trap door

29. Mr Abu has just received an email containing a letter of warning from a sender
claiming that he is an officer from Inland Revenue Board (IRB). The IRB has
demanded Mr Abu to update his account immediately via a special link. This is known
as ____________.
A. Pharming
B. Pooling
C. Spoofing
D. Phishing

30. People who would easily being victim to fraud attacks usually are___________.

i. Insanity iii. Greed

ii. Sloth iv. Trust

A. ii, iii & iv

B. i, iii, & iv
C. ii & iv
D. All of the above

PART B
Question 1
a) Organisations invested on comprehensive Accounting Information System (AIS) to
add value to the business processes. Briefly explain THREE (3) ways how AIS can
add values to the organisation.

b) A computer based information system perform the operations in a cycle known as

data processing cycle. Explain the 4 steps data processing cycle.

Question 2

a) Covid 19 pandemic has affected the economic significantly. The followings are an
examples of fraud cases occur due to the pandemic.
 i. Ahmad has been working in Muafakat Bank for three years. He is a dedicated
workers and always make sure there is no shortage in daily business
operations. Due to the recent Covid 19 pandemic the bank has a salary cut.
All the new workers were affected including him. Ahmad was very
disappointed as he was the only staff with more than three years services
affected by the salary cut. He thought that was not fair as he has been
working efficiently for more than three years. Due to that he started stealing
small amount of money every day from different accounts and transfer the
amount in a dummy account. “This is the replacement for the salary cut” he
told himself when he drew the money from the dummy account.

ii. Deen was an ex-computer programmer in Bunga Investment Sdn Bhd. He

was retrenched in the recent company restructuring process. He has a lot of
financial obligations and without a job he would not be able to pay the
financial obligations. As he knew the information system of the company very
well, he developed a program and placed it in the company’s server. The
program captures confidential data from the emails while they are transmitting
over the network. The data was sold to the third party. He was happy that with
the money he was able to pay his financial obligations.

iii. Zainon works a head cashier in a mall. Her task is to collect the daily money
collections form the cashiers and update the collection system. Every
weekend the mall will have promotions for variety of products. The prices of
the products keep on changing and the mall has insufficient staff to handle
the changes in the product prices every week. Zainon takes advantage of this
situation by stealing difference in collection as the system does not track this.
She will change the daily collection record to tally with physical collection
amount to hide her wrongdoings.

Required:

For each of the fraud identify and explain:

 the fraud triangle condition present in the situation
 the fraud and fraud abuse techniques used by the perpetrator

b) Spoofing is making an electronic communication look as if someone else sent it to

gain the trust of recipients. Explain any TWO (2) forms of spoofing.