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10 Cards in this Set
- Front
- Back
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It is described as a problem in a flat-file systems due to data storage, updating, and currency issues |
Data redundancy |
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The solution for the problem in the flat file systems |
Database model |
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It is a physical system that is implemented in the ERP systems |
REA system |
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It is most often associated with so-called legacy systems |
Flat file approach |
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In a flat file system, files are easily shared by users A. True B. False |
False |
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Under SOX legislation, auditors are no longer allowed to provide consulting services to audit clients |
True |
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Auditors cannot provide consulting services to audit clients but may still provide them to non-audit clients |
True |
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It is an appraisal function housed within the organization that performs a wide range of services for management |
Internal auditing |
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Advantages of a database system include all of the following except A. Elimination of data redundancy B. Open access to all data by all users C. Single update for changes in data D. Confidence that all data is current |
B..open access to all data by all users |
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Accountants play many roles relating to the accounting information system, including all of the following except: A. System users B. System designers C. System auditors D. System programmers |
D. System programmers |
