CPA Information Communication Technology – August 2026 Past Paper & Answers

Introduction to information communication technology (ICT) Overview of operating systems Legal, ethical and social issues in information systems

Umoja Savings and Credit Co-operative is replacing old computers used by tellers, accountants and branch managers. The project team must procure suitable devices, select an operating system and reduce disruption during migration.

Required:

(a) List TWO hardware specifications that should be confirmed before procuring computers for the accounting department.

(b) Explain TWO roles performed by an operating system when users securely start and operate the computers.

(c) Analyse THREE ways in which poor software licensing, device compatibility or user support could disrupt daily finance operations.

(d) Evaluate FOUR considerations that should guide the selection of desktop computers, laptops and operating systems for a hybrid accounting workplace.

An overview of application packages

Nia Foods Ltd. prepares monthly sales, inventory and cash-flow reports using office applications and an accounting package. The finance manager wants reliable templates, linked workbooks and reports that can be reviewed by internal auditors.

Required:

(a) Identify TWO word processing features that could aid in standardizing management reports before circulation.

(b) Explain TWO spreadsheet functions or formulas that could support receivables analysis and loan repayment schedules.

(c) Suggest THREE spreadsheet tools that could assist the finance team to build a cash-flow dashboard for management review.

(d) Evaluate FOUR controls that should be considered when selecting and configuring computerised accounting software for reliable transaction capture and audit trail.

Computer networks The Internet Data security

AfyaCare County Hospital is connecting billing offices, pharmacy stores and remote clinics. Staff use e-mail, cloud documents and online portals to share operational data. Management are concerned about data confidentiality and service availability.

Required:

(a) State TWO examples of data transmission media that could be used in the hospital network.

(b) Explain TWO ways in which network hardware could improve connectivity between the hospital and its clinics.

(c) Analyse THREE ways in which internet services and online collaborative tools could support field teams without weakening patient confidentiality.

(d) Assess FOUR layered data security controls that could protect cloud files, endpoint devices, user accounts and backup copies in the hospital billing system.

e-Commerce Mobile devices and applications Legal, ethical and social issues in information systems

Jirani Stores Ltd. plans to launch an online marketplace supported by a mobile application, digital payments, customer analytics and social media campaigns. The directors want the platform to comply with legal and ethical expectations.

Required:

(a) List TWO electronic payment methods that could be used on the proposed marketplace.

(b) Explain TWO mobile application features that could improve customer convenience during shopping and payment.

(d) Assess FOUR legal, ethical and social issues arising from collecting customer location, browsing and purchase history data.

Information systems in an enterprise Systems analysis and design

Taifa County Treasury is developing an information system for monitoring grants, approvals and expenditure reports from sub-county offices. Users have different reporting needs and some departments fear that the new system will expose errors in their records.

Required:

(a) Identify TWO components of an information system that must work together in the proposed project.

(b) Explain TWO requirements elicitation techniques that could be used to understand the needs of finance users and managers.

(c) Analyse THREE systems development life cycle risks that could affect deployment of the grant monitoring system across sub-county offices.

(d) Citing a justification in each case propose FOUR governance actions for managing stakeholder resistance, data quality, cyber security and compliance risks during implementation.