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CPA Information Communication Technology – April 2026 Past Paper & Answers

Unit: Information Communication Technology

5 Questions

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Questions

Download CPA Information Communication Technology April 2026 past paper with detailed answers and marking scheme. This paper is based on KASNEB examination standards and is ideal for revision and exam preparation.

Access the full paper online, download the PDF, or study offline. Each question includes step-by-step solutions to help you understand key concepts in Information Communication Technology.

1
Data security Computer networks Introduction to information communication technology (ICT) Information systems in an enterprise Overview of operating systems An overview of application packages
​​(a) A recent system crash disrupted operations for two days.

(i) Explain TWO roles of system recovery planning. 

(ii) Recommend TWO continuity mechanisms.  

Rafiki Holdings is considering virtualisation to reduce infrastructure costs.

 Assess FOUR benefits of implementing virtualised environments. 

(C) Analyse THREE ways in which ICT alignment with business strategy could create competitive advantage for Rafiki Holdings.

(d) The organisation is deciding between Windows Server and Linux Server environments. 
     
      Evaluate THREE critical operating system features that should influence this decision in an enterprise accounting environment. 
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2
Information systems in an enterprise Computer networks An overview of application packages
​​The Finance Director of Summer Manufacturing Ltd. wishes to enhance data-driven decision-making. 

Required: 
(a) Management reports have been inconsistent across departments. 

Assess FOUR roles of standardised reporting templates and automated systems in improving data reliability.    

(b) Summer Ltd. is considering migrating accounting systems to cloud-based platforms. 

Citing TWO reasons, justify whether this decision would enhance or weaken financial governance.  
 
(c) Evaluate THREE ways spreadsheet tools could be leveraged for financial forecasting, risk analysis and performance monitoring. 
 
(d) The organisation is implementing Enterprise Resource Planning (ERP) software. 
 
 Analyse THREE ways ERP integration could strengthen internal controls and financial transparency. 
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3
Data security Computer networks
​​BrightPath Microfinance operates in multiple regions and processes sensitive customer financial data. 
 
Required: 
(a) The institution has experienced phishing attacks targeting finance staff. 
 
 Analyse TWO organisational weaknesses that enable such attacks and propose mitigation strategies. 

(b) Management is considering adopting a zero-trust security model. 
 
Assess FOUR strategic implications of implementing zero-trust architecture.  

(c) Citing  THREE reasons, justify the most appropriate network architecture for secure inter-branch communication. 
 
(d) A cybersecurity audit revealed vulnerabilities in endpoint devices. 
 
 Evaluate THREE major cyber threats affecting financial institutions and recommend layered security controls.  
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4
e-Commerce Mobile devices and applications Legal, ethical and social issues in information systems
​​MetroMart Retail Group is expanding into online retail and digital marketplaces. 

Required: 
(a) (i) List THREE e-commerce models. 
 
 (ii)  Evaluate the suitability of the models in (a) (i) above for a multi-channel retail enterprise.  

(b) The company must implement secure digital payment systems. 
 
(i) List THREE payment security mechanisms.  
 
(ii) Assess the effectiveness of the mechanisms provided in (b) (i) above in reducing fraud risk.  
 
(c) MetroMart plans to deploy mobile applications with integrated customer analytics. 
 
 Evaluate FOUR ways mobile commerce can influence consumer behaviour and revenue growth.  

(d) Online operations expose the company to cross-border regulatory issues. 
 
 Assess FOUR legal and ethical implications of operating digital platforms internationally.  
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5
Data security Legal, ethical and social issues in information systems Systems analysis and design
​ ​​Unity Bank is developing an Artificial Intelligence (AI) powered loan assessment platform. 

 Required:
 (a) Stakeholder resistance has emerged during requirements gathering. 

 (i) Highlight TWO causes of user resistance. 

 (ii) Recommend TWO strategies for effective change management.

(b) The AI system relies on large datasets. 

 Evaluate FOUR data governance challenges associated with big data and machine learning systems. 

 (c) Artificial Intelligence is transforming accounting and governance.

 Examine FOUR ethical, professional and workforce implications of AI adoption in the accounting or governance profession. 

 (d) Evaluate FOUR ways Systems Development Life Cycle (SDLC) manages risks in AI-based system development. 
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