1) Telling the customer when they will receive an item is known as available to promise (ATP).
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2) Web browsers are software programs designed specifically to allow users to view the various documents and data sources available on the Internet.
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3) Theoretically, in the push approach to manufacturing, each job consists of a batch of one unit.
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4) The uniform product codes (UPCs) used by supermarkets and other retailers are examples of a block coding scheme.
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5) Electronic bill presentment and payment (EBPP) systems are B2B systems that use a Web site to post customers’ bills and to receive their electronic payments.
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6) In a systems flowchart, two parallel lines represent the data store symbol.
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7) An information system consists of an integrated set of computer-based and manual components established to provide information to users.
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8) The purchase order master data is a compilation of open POs and includes the status of each item on order.
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9) A debit card is a method of payment whereby a third party, for a fee, removes from the collector the risk of non-collection of the account receivable.
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10) Enterprise application integration (EAI) links together two or more systems and allows them to work together.
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11) Which of the following statements related to the event-driven approach is false?
A.It attempts to describe all aspects of business events
B.It is also referred to as the top-down approach
C.It focuses on how users interact with business events and processes
D.It usually results in a better database design than the bottom-up approach
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12) ____ are facts and figures in raw form.
A.data
B.information
C.objectives
D.goals
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13) In a batch sequence check a computer program sorts the input documents into numerical order; checks the documents against the sequence number range; and reports missing, duplicate, and out-of-range data.
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14) In a control matrix, the coding M-1 means:
A.a major control plan
B.a missing control plan
C.process 1 is missing
D.none of the above
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15) The vendor packing slip triggers which process?
A.receive goods and services
B.order goods and services
C.determine requirements
D.none of the above
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16) The enterprise system might facilitate the purchase of office equipment by all of the following except
A.providing an electronic order form (a purchase requisition)
B.assisting the vendor with the selection of the appropriate purchase order
C.routing the order to appropriate authorities for specific approval
D.making data available for management analysis
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17) A process captures only authorized transactions but fails to record them only once. Which control goal does this fail to achieve?
A.Validity
B.Accuracy
C.Completeness
D.Effectiveness
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18) Including HR data within the enterprise system allows sharing of common data providing benefits except:
A.creating a single source for obtaining HR information
B.increased data redundancy
C.improving data accuracy
D.ensuring data integrity and consistency
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19) A control in which two people key the same inputs into a system where they are compared is called:
A.online prompting
B.key verification
C.computer matching procedures
D.a redundancy check
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20) Typically, all of the following are tasks of structured systems design except:
A.to recommend which computer hardware to use for the new system
B.to convert the structured specification into a reliable, maintainable design
C.to develop a plan and budget that will ensure an orderly and controlled implementation of the new system
D.to develop a user manual which facilitates efficient and effective use of the new system
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21) A ____ describes a portion of a DBMS’ configuration of record types and data items and the relationships among them.
A.query language
B.Subschema
C.Schema
D.DML
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22) Which component of the ERM framework is best described here: Internal and external events affecting achievement of an entity’s objectives must be identified, distinguishing between risks and opportunities. Opportunities are channeled back to management’s strategy or objective-setting processes.
A.control activities
B.event identification
C.risk assessment
D.risk response
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23) In an on-line computer system, restricting user access to programs and data files includes all of the following except:
A.user identification
B.user authentication
C.determining user access rights
D.wearing identification badges
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24) Inventory carrying costs include all of the following except:
A.clerical cost of ordering goods
B.opportunity cost of investment funds
C.insurance costs
D.obsolescence and deterioration
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25) The following E-R diagram shows a M:N relationship between two relations. To map this E-R diagram into a logical database model:
A.divide the content of the Course relation to establish two relations having 1:N relationships
B.add the primary key of the Student relation as an attribute in the Course relation
C.create a new relation whose primary key is a composite of the primary keys of two relations
D.add the primary key of the Course relation as an attribute in the Student relation
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26) These are applied to all IT service activities.
A.control goals
B.control plans
C.IT general controls
D.the control matrix
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27) A deliberate act or untruth intended to obtain unfair or unlawful gain is a(n):
A.audit
B.embezzlement
C.fraud
D.theft
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28) In an entity-relationship (E-R) diagram for the accounts payable/cash disbursements process, you would expect that the words sent to would appear in the diamond showing the relationship between:
A.VENDORS and INVENTORY_RECEIPTS
B.VENDORS and VENDOR_INVOICES
C.VENDORS and CASH_DISBURSEMENTS
D.CASH_DISBURSEMENTS and INVENTORY_RECEIPTS
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29) The implementation features of just-in-time (JIT) manufacturing typically include all of the following except:
A.arranging the factory in work cells
B.assigning each worker to a single machine
C.allowing workers to stop the production line
D.requiring that the daily production schedule remain fairly constant
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30) Which of the following items is not a control plan of the purchasing process?
A.minimize inventory carrying costs
B.approved purchase order
C.compare vendors for favorable prices, terms, quality, and product availability
D.PO confirmation to requesting department
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31) Information-processing policies and procedures that assist in accomplishing control goals are known as:
A.control plans
B.control systems
C.control objectives
D.control outcomes
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32) Payments not typically supported by invoices include:
A.payroll
B.income taxes
C.investments
D.all of the above
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33) Failing to record a customer’s order for the purchase of inventory violates the control goal of:
A.ensure input accuracy
B.ensure input completeness
C.ensure input validity
D.ensure input accuracy and input validity
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34) A data flow or event that causes a process to begin is called a:
A.Tickler
B.Trigger
C.Document
D.validity check
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35) The financial statements contain detailed information of all of an organization’s business event data.
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36) Data flows that mirror and monitor business operations are called ____ flows.
A.horizontal information
B.vertical information
C.Sequential
D.master data
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37) Which of the following involves short production runs, continuous flow of operations, cellular manufacturing, reduced floor space, and reduced WIP?
A.product lifecycle management
B.throughput time
C.push manufacturing
D.pull manufacturing
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38) A set of interdependent elements that together accomplish specific objectives is a
A.system
B.subsystem
C.database
D.accounting information system
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39) ____ databases include abstract data types that allow users to define characteristics of the data to be stored when developing an application.
A.hierarchical
B.relational
C.network
D.object-oriented
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40) Which of the following is not a requirement of SOX Section 404?
A.Evaluate the design of the company’s controls to determine if they adequately address the risk that a material misstatement of the financial statements would not be prevented or detected in a timely manner
B.Gather and evaluate evidence about the operation of controls
C.Implement key controls to determine their operating efficiency
D.Present a written assessment of the effectiveness of internal control over financial reporting
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41) A(n) ____ reflects a system’s key entities and the relationship among them.
A.data flow diagram
B.relational table
C.program flowchart
D.entity-relationship diagram
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42) ______________________________ management is the combination of processes and procedures used to ensure the delivery of goods and services to customers at the lowest cost while providing the highest value to the customer.
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43) The ______________________________ framework suggests that organizations and auditors should continue to use COSO as a basis for internal control.
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44) The business document that accompanies the purchased inventory from the vendor and identifies the shipment and triggers the inventory receiving process is the ______________________________.
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45) A(n) ______________________________ is an automated manufacturing operations system that can react quickly to product and design changes because a centralized computer control provides real-time routing, load balancing, and production scheduling logic.
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46) A(n) ______________________________ shows what activities the system is doing without specifying how, where or by whom the activities are accomplished.
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47) ______________________________ is a control plan that establishes, for shipping personnel, that someone other than warehouse personnel authorized a shipment.
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48) The process whereby lost data is restored and operations are continued is called ______________________________.
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49) Structured system design is a set of procedures performed to convert the ______________________________ into a design that can be implemented on the organization’s computer system.
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50) A(n) ______________________________ report compares actual results with budgeted expectations.
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