Sample Paper CA Inter – Paper 7A: Enterprise Information Systems (New Course) May 2019 Examination provided by ICAI. The pattern of CA Inter question paper would be 30% objective and 70% descriptive under the Old and New Schemes.
1 During an audit of financial transactions in an enterprise XYZ, it was found that simple errors of data entry were occurring when two digits that were either individual or part of larger sequence of numbers were reversed when posting a transaction. Which type of error is this?
(a) Addition Error
(b) Truncation Error
(c) Substitution Error
(d) Transposition Error
2 While Auditing the Input Controls in an enterprise ABC, which of the following controls will not fall under the purview of Input Controls?
(a) Source Document Controls
(b) Data Coding Controls
(c) Boundary Controls
(d) Batch Controls
3 Which are the controls that are responsible for maintaining a chronology of the events from the time a sender dispatches a message to the time a receiver obtains the message?
(a) Boundary Controls
(b) Communication Controls
(c) Input Controls
(d) Database Controls
4 In ABC, financial institution, the authorised officials identified existence of numerous accounts numbers of inactive accounts in their usage data of active customers. Complaint was reported to their IT team. Which type of controls can be exercised by the IT Team in the given case?
(a) Corrective Controls
(b) Detective Controls
(c) Preventive Controls
(d) Compensatory Controls
5 Mr. X entered into a contract with Mr. Y for purchase of house hold products via online stores on Cash on Delivery (CoD). As per the terms, it was to be delivered within 3 days of the order placed. Due to delivery on the fourth day, Mr. X denied for the performance of the contract. This can be said to be a ____________.
(a) Risk associated with controls
(b) Risk associated with security
(c) Risk associated with transaction
(d) Risk associated with e-Commerce
6. XBL bank gave an undertaking to the third party for the supply of goods /services to pay amount of Rs. 2 crore on behalf of the Mr. X, a business man, provided the terms and conditions of the undertaking are complied with. This service of banks is known as –
(a) Issuing letter of Guarantee
(b) Issuing letter of Comfort
(c) Issuing letter of Credit
(d) Issuing letter of Understanding
7. Under Data Resource Management Controls, __________ controls are designed to prevent unauthorized individual from viewing, retrieving, computing or destroying the entity’s data in any organization.
(a) Access
(b) Backup
(c) Concurrency
(d) Quality
8. Name the Module in ERP – Business Process Modules that includes the software deigned specifically for production planning and management.
(a) Production Planning
(b) Material Management
(c) Sales and Distribution Module
(d) Supply Chain Module
9. Which of the following does not form part of Human Resource (HR) Management?
(a) Training and Development
(b) Career Development
(c) Leadership Management
(d) Invoicing
10. In his work place, an employee Mr. X wants to maintain a record of physical receipts of goods purchased from a vendor Mr. G in his Accounting System. Which Voucher type shall he use?
(a) Delivery Note
(b) Receipt Note
(c) Sales
(d) Purchase
11. Which of the following transactions are not recorded in the Voucher Type “Contra” of the Accounting System?
(a) Cash deposit in bank
(b) Cash withdrawal from bank
(c) Cash transfer from one location to another
(d) Recording of all types of trading sales by any mode
12 In a 3-Tier Architecture, name the layer that is responsible of receiving the inputs fro the users and perform certain validations.
(a) Application Layer
(b) Database Layer
(c) Operating System Layer
(d) Network Layer
13. An aspiring CA in his interview CA was asked to provide correct sequence of the following sub-processes that represent Accounting Process Flow. The sub processes are – (1) Source Document, (2) Financial Statement, (3) Adjustments (4) Ledger, (5) Adjusted Trail Balance, (6) Closing Entries, (7) Journal and (8) Trial Balance. What should be the answer?
(a) (1)-(2)-(3)-(4)-(5)-(6)-(7)-(8)
(b) (4)-(3)-(7)-(6)-(1)-(2)-(8)-(5)
(c) (1)-(7)-(4)-(8)-(3)-(5)-(6)-(2)
(d) (8)-(5)-(3)-(1)-(2)-(4)-(6)-(7)
14. Which feature of Operating Systems helps in allocating resources to make optimum utilization of resources?
(a) User Interface
(b) Memory Management
(c) File Management
(d) Task Management
15. “Installation of Firewalls” in a telecommunication network is a classic example of ____________ controls under Information Systems’ Controls.
(a) Managerial
(b) Application
(c) Preventive
(d) Corrective
16. Which feature of Operating Systems controls how memory is accessed and also maximizes the memory availability and storage?
(a) User Interface
(b) Memory Management
(c) File Management
(d) Task Management
17. Under Asynchronous attacks in a telecommunication network systems, ___________ involves spying on information being transmitted over communication network.
(a) Wire-tapping
(b) Data Leakage
(c) Subversive attacks
(d) Piggybacking
18 Provide the correct sequence of phases of Program Development Life Cycle. (1) Operations and Maintenance, (2) Coding, (3) Control, (4) Design, (5) Testing and (6) Planning
(a) (4)-(6)-(2)-(3)-(1)-(5)
(b) (6)-(3)-(4)-(2)-(5)-(1)
(c) (1)-(6)-(3)-(5)-(4)-(2)
(d) (3)-(5)-(2)-(1)-(6)-(4)
19. In ABC, financial institution, the authorised officials identified existence of numerous accounts numbers of inactive accounts in their usage data of active customers. Complaint was reported to their IT team. Which type of controls can be exercised by the IT Team in the given case?
(a) Corrective Controls
(b) Preventive Controls
(c) Detective Controls
(d) Compensatory Controls
20. Mr. Hope of Delhi ordered raw material for manufacturing of products for domestic use from supplier in Kolkata. Service to deliver the raw material was fixed “within 10 days from the date of order”. State the subsequent stage of order to cash cycle-
(a) Collections
(b) Invoicing
(c) Delivery Note
(d) Order Fulfillment