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134 Cards in this Set
- Front
- Back
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Which of the following are advantages of the database approach to accounting over the traditional approach? |
* Storage of Data in the Most Dis-aggregated form * Support for Cross-Functional Data analysis |
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Advantages of the Database Approach include |
Events Orientation, Support for real-time reporting, support for Ad-hoc queries and support for cross-functional data analysis |
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Drawbacks of the traditional approach to accounting |
Transactions orientation rather than events orientation, Narrow focus on Financial Data, limited accessibility of information, periodic rather than real time reporting |
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In the hierarchy of data, A group of _____ makes up a _____ |
Fields, Record |
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In the hierarchy of data, group of related _____ forms a field |
Bytes |
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_____ Represents raw facts, whereas _____ is data made meaningful |
Data, Information |
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Every file must have one ____ and may have one or more _____ |
Primary Key, Non-Key attributes |
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If a file has two unique identifiers, each is called a _____ key |
Candidate |
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When two or more fields together serve as the primary key in a file, the key is called |
Concatenated Key |
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A file may have more than one _____ but can have only one _____ |
Unique Identifier, Primary Key |
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A ____ File is accessed during a file maintenance run but not updated |
Reference File |
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_____Files are relatively temporary while ____ files are relatively permanent |
Transaction, Master |
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Editing and sorting the data file are steps performed during the ____ stage in the data processing cycle |
Data Preparation |
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In the data processing cycle, deleting the record for customer ABC would occur during the |
File Maintenance stage |
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Internal Label Test, Sequence check, and control total verification are all type of |
Processing controls in batch processing systems |
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Which of the Following controls CANNOT be used in batch processing systems |
1.Closed loop verification 2.System Generated data 3.Validity Test 4. All of the above 1 and 2 |
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Which of the following are components of a CPU |
1. ALU 2. Control Unit 3. ROM 4. All of the above 1-2 |
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Which of the following is the speediest type of memory |
Asynchronous DRAM Synchronous RAM ECC RAM Cache Memory (Static Ram) Dodge Ram |
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Not Internal Bus Type |
I/O bus |
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Fastest type of Ram |
RDRAM |
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Cache Memory |
an area of very high speed memory designed to store data and instructions that are likely to be needed by the processor |
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A Language translator is a type of systems software designed to |
Convert source code to object code |
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ROM |
Read ONLY memory |
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System Software |
Allows application program to interact with hardware |
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Application software |
Process user data and coverts it to information |
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The Internet uses ______ to transmit data around the global network |
Packet Switching |
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Intranet |
Like the internet, but for authorized users |
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In contrast to low-end and mid-range accounting software, only high end packages |
Interface with a relational database |
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______ in a DFD map to ______ in a relational database |
Processes, Forms |
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In a relational database system, entity integrity means that |
The Primary key CANNOT be null and the primary key must be unique |
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In relational database systems, ______ effectively form an electronic audit trail |
Foreign keys in related tables |
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Which of the following is NOT a relational database system |
OBJECTSTORE |
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The Data in virtually all ERP systems is physically stored in a/an |
Relational database system |
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Advantages of the database approach include all of the following except |
1 Events orientation 2 Access to database only by accountants 3 support for real-time reporting 4 support adhoc queries 5 Support for cross-functional data analysis 2 |
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Which is not an advantage of the database approach in contrast to the file oriented approach |
data redundancy virtually eliminated data independence rapid application development due to sharing of data structure between applications greater potential for data inconsistencies reduction in data storage costs |
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A ______ key is a non-key attribute in a data set which is the primary key in another data set |
Foreign Key |
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In database terminology, another term for a view is |
Virtual table |
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The language used to create a database schema is the |
Data Definition Language (DDL) |
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Which is true regarding referential integrity in the relational model |
A foreign key can have a null value when it is a non-key attribute If a foreign key has a value, it must match a value in the master table a foreign key must always have a value, even when it is a nonkey attribute All of the above |
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In the Database approach, the functions of data backup, control and security |
are centralized |
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If a data set has only one unique identifier, that unique identifier becomes the |
Primary key |
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SQL and QBE are examples of |
DQL - Data query Language |
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DML |
Data Manipulation language - used to change database |
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If a vendor can supply many items, and if an item can be supplied by only one vendor, then the relationshop going from VENDORS to ITEMS is |
1:M ONE TO MANY |
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In the relational model, if two tables are related a ______ must exists in one of the tables |
Foreign Key |
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Entity Intergrity in the relational model means |
The primary key must no be null and has to be unique |
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in the ______ approach, each application created its own set of files regardless of existing files |
File oriented approach |
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In a Table, a foreign key can be either |
A nonkey attribute or part of a composite primary key |
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Which of the following are rules for relations in the relational model |
Duplicate rows and columns are not allowed relation names must be unique the first column in every table must be the primary key all of the above 1-2 |
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In the database approach, Data structure definitions are handled by |
the database managment system |
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The main tasks conducted during the systems design stage is/are |
Integration of the data and process models converting the physical model into data structures converting logical models into physical models all of the above 1-3 |
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Which of the following is not a stage in the SDLC (systems development life cycle) |
Systems analysis system design system development systems operation and maintanence none of the above (all SDLC stages) |
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The four stage process of creation, startup, maturity, and decline of systems is referred to as |
systems life cycle |
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Logical modeling and model intergration are steps conducted during the ______ stage of the systems development life cycle |
systems design |
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a Post-implementation review has which of the following objectives |
to determine wether the system meets users needs to determine whether the SDLC process can be improved to switch from the old information system to the new one all of the above 1 - 2 |
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All of the following are stages in the Systems life cycle except |
Creation startup change maturity decline |
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creating of data structures and detailed programming are steps undertaken during which of the stages of SDLC |
Systems development |
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Interviews, questionares and observations are techniques used for ______ in the ______ stage of the SDLC |
requirements analysis, system analysis |
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Creation of an entity-relationship diagram to represent data items of relevance to users will occur in which stage of the SLDC |
system design |
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Analyzing user requirements and surveying existing systems are steps conducted in which stage of the SDLC |
System analysis |
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first stage in the systems life cycle |
creation |
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Another term for Logical data modeling is |
Conceptual data modeling |
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Extended entity relationship diagrams are used to depict a ______ model of the system, while data flow diagrams are used to depict a ______ model of the system |
Logical data, Logical process |
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In the physical modeling of Logical process models (data flow diagrams) database forms for maintaining information are created for which of the following table types |
agent tables resource tables event tables all of the above 1-2 |
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A lvl 0 DFD |
shows details about a high level process depicted in a context diagram |
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In an EER diagram, an O on the relationship line next to an entity is used to indicated that |
the entities participation in the relationship is optional |
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in a DFD, a single headed arrow originating from a data store, and going to a process indicates that the data store is being |
accessed by the process |
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At the highest lvl, a DFD is reffered to as a |
Context Diagram |
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If a SUPERVISOR can have either none or many subordinates, the minimum----maximum cardinatlity for SUBORDINATES is |
0 ---N |
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In an EER model, a vertical line indicates |
mandatory participation in the relationship |
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DFD diagram, arrows are used to represent |
data flows |
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Ovals in an EER indicate |
Attributes |
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in a DFD, open ended rectangles are used to indicate |
data stores |
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unlike an ER model, only an EER model shows |
Cardinality of relationships optionality of relationships attributes of entities and relationships ALL OF THE ABOVE |
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Extended entity relationship diagrams are used to depict a ____ model of the system, while DFD are used to depict a ______ model of the system |
logical data, logical process |
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In an EER model, Crows feet indicate |
Many side of a relationship |
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Which symbol is used in a LVL 0 DFD but not in a context diagram |
Data store |
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A context diagram treat the entire information system as one process and shows |
Inputs and outputs of the system |
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A table with only one NONkey attribute can never violate |
Third Normal Form |
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Correct conversion rule for mandatory M:M relationship |
Create composite key table, with the primary key of each entity being used as the composite primary key |
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____ in a DFD map to_____ in a relational database |
Process, Forms |
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Consider two related tables, Table A and B, if the primary key of B appears as a foreign key in A, it means that |
there is a 1:M relationship from Table B to Table A |
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For a table to be in first normal form, it must |
not have any repeating groups |
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Correct conversion rule for mandatory 1:1 relationships |
collapse both entities into one table with a single field chosen as the primary key |
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A table with a single field primary key can never |
Violate second normal form |
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Correct conversion rule for mandatory 1:M relationship |
Post the primary key of the table on the ONE side of the relationship to the table on the MANY side of the relationship |
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If Field A is functionally dependant on Field B, |
For every Value of B there can only be one possible value of A |
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A table in third normal form |
cannot have any repeating groups, has no transitive dependencies, has no non-keyfields depending on only a part of the composite primary key |
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A transitive dependency is a dependency between |
Two non-key attributes |
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A third normal form violation can occur |
A table with a single field primary key and two non-key attributes and A table with a composite key and two-nonkey attributes |
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For a table to be in 2NF |
it must be in 1NF and every nonkey attribute must depend on the ENTIRE primary key |
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PROJECTS table is used to keep track of the quantity of each part required on each project. PROJECTS(PROJECTNO.PART-NO, PART-DESCRIPTION, QTYREQUIRED) |
has a partial dependency on a composite primary key and therefore violates second normal form |
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Only a table with _____ |
can potentially violate second normal form |
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According to conversion rules, "optional" relationships are treated as _____ for the purpose of conversion |
"Mandatory many" relationships |
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Economic Duality relationship |
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The Dollar amount of loss that would occur if a ____ is realized is called ______ |
risk, exposure |
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Not a risk in computer based systems |
Errors and irregularities in data loss of data natural disasters computer crime all of the above NONE of the above |
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Controls designed to prevent or detect errors within each information system or subsystem are called |
application controls |
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policies and guidelines established by management to provide reasonable assurance that specific entity objectives will be achived |
control activities |
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parity check, dual read check are types of |
hardware controls |
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most secure method of proctecting data during transmission |
Public key encryption |
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indicates which users have access to which files or programs and the type of access allowed |
access control matrix |
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Most important segregation of duties within AIS |
programming and computer operations |
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Auditor manually reperforms computer processing steps for selected transactions inputs when she/he is |
auditing around the computer |
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Not a capability of generalized audit software |
generating test transactions |
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Auditor can rely on computerbased apps only if |
general control procedures are found to be reliable |
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Not a problem caused by computerization of accounting systems |
Greater likelihood of errors in calculations |
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Auditing WITH the computer can be performed using which of the following technicques |
Utility programs Genarilized audit software Query processing in database environments ALL of the above 1-2 |
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When allowable detection risk is low |
the auditor must perform extensive tests of detail |
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Not a component of Audit risk |
Managment risk |
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every single transaction error that occured during an audit period can be captured using |
Embedded Audit module |
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The_____ technique involves creating a dummy file |
integrated test facility |
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Continous auditing techniques |
Integrated test facility embedded audit modules |
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Auditing AROUND the computer is an approach that |
treats the computer like a BLACK box |
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NOT a capability of generalized audit software |
Generating test transactions |
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All of the following are revenue business process except |
Shipping merchandise to customers Collecting cash from customers Executing sales Checking the validity of item numbers entered on sales orders NONE OF THE ABOVE |
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Which table must be accessed to determine accounts receivable |
Customers |
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Inputs to the sales, collections and sales returns include all of the following except |
Shipping documents customer payments sales orders return authorizations |
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nontraditional resource related to revenue business processes that would be captured in the even oriented approach |
FEEDBACK
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Outputs from the expenditure system include all of the following except |
Purchase orders vendor invoices payment to vendors debit memos |
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Before a purchase order can be created a |
purchase requisition must exist |
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A control that ensures that the CONDITION field accepts only one of the following values --good, satisfactory, poor is called a
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Validity Check |
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Which does not access the inventory table |
Process returns |
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Which of the following is not an expenditure system process |
Keeping track of prices of items available for sale from different vendors
processing purchase requisitions received from departments issuing purchase orders to vendors processing returns of items to vendors ALL of the above are expenditures system processes |
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Inputs for the expenditure system include all excecpt |
Departamental requisitions vendor invoices item prices Debit memos All of the above are expenditures system processes |
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Process in the expenditure system begin with the |
creating of a purchase requisition by a department |
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Not an Advantage of ERP |
Duplication of data, minimizing accidental data loss online validation of data ability to generate real time reports ability to drill down to view details of summary reports automated procedures spanning functional areas |
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_____processes increase cash and ____ processes decrease cash |
Sales, Purchases |
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NOT a relational database system |
OBJECTSTORE |
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programming language used to develop the applications within SAP |
ABAP/4 |
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In addition to purchasing related and sales related busines processes, the enterprise wide model also needs to represent |
Human resources related process fixed asset related processes loan related process ALL OF THE ABOVE NONE of the above |
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Anthethisis of cross functioinal intergration is |
Departmental stove pipes or silos |
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Not an advantage of ERP systems |
Promotes STOVEPIPING of departments such that data in one department will never affect any other department |
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d |
