Identify the item below that would be classified as an event by the REA data model.
A) An IOU from a customer.
B) The customer.
C) A customer sale.
D) A loan from a vendor.
Grizzly Delivery calculates the cost per delivery by identifying variables as cost drivers,
and allocating overhead accordingly. What costing approach does Grizzly Delivery use?
A) job-order
B) activity-based
C) unit-based
D) process
Who of the following would not be involved in the expenditure cycle?
A) Accounts payable clerk.
B) Receiving clerk.
C) Cashier.
D) Requisition manager.
Pat Owen is chair of the National Grizzly Society, which maintains a database of all
grizzly bears within the United States. One table will store the name, birth date, and
other characteristics of all of the grizzly bears that have been registered. Each grizzly
bear is uniquely identified by a registration number. A second table will contain data
that link each grizzly bear to its male and female parents by means of their registration
numbers. The primary key in the second table is
A) name.
B) birth date.
C) the same as the primary key in the first table.
D) a combination of primary keys in the first table.
In which stage(s) of the database design process is the completed data model used?
A) only in the systems analysis stage
B) only in the conceptual design stage
C) in both the systems analysis and design stages
D) neither the systems analysis nor the design stages
A ________ is an abstract representation of a database’s contents.
A) schema
B) logical data model
C) physical view
D) data dictionary
Which of the following poses an internal control problem?
A) Physical inspection of inventory quantity and condition is outsourced to a firm that
specializes in this service.
B) Products are released from inventory after a warehouse employee and a shipping
clerk both sign the pick list.
C) Sales representatives have authority to increase customers’ credit limits in $1,000
increments.
D) When customer payments are received in the mail, checks are sent to the cashier’s
office and remittance advices are sent to the accounts receivable department.
________ is a form of resistance when users blame anything and everything on the new
system, such that it becomes the scapegoat for all real and imagined problems and
errors.
A) Acceptance
B) Aggression
C) Avoidance
D) Projection
The cardinality pair from the Financial Institution entity to the Cash resource has a
________ minimum and an ________ maximum because companies will probably only
keep information about financial institutions with which they have accounts but may
have more than one account at the same financial institution.
A) 0; N
B) 0; 1
C) 1; N
D) M; N
Identify the attribute below that would not make a good primary key.
A) Birthdate.
B) Social security number.
C) A unique number automatically generated by the system.
D) Cell phone number.
The sales department administrative assistant has been assigning phone order sales to
her brother-in-law, a company sales person. Company policy is to pay commissions
only on orders directly received by sales people, not on orders received over the phone.
The resulting fraudulent commission payments might best have been prevented by
requiring that
A) sales commission statements be supported by sales order forms signed by the
customer and approved by the sales manager.
B) sales order forms be prenumbered and accounted for by the sales department
manager.
C) sales orders and commission statements be approved by the accounting department.
D) disbursement vouchers for commission payments be reviewed by the internal audit
department and compared to sales commission statements and sales orders.
For a retail business, a delivery of inventory, from a vendor (with whom there is an
established credit relationship) would be initially recorded in which type of accounting
record as part of which transaction cycle?
A) purchases journal; expenditure cycle
B) general journal; expenditure cycle
C) general ledger; expenditure cycle
D) cash disbursements journal; production cycle
The document that shows the items stored in a file, including the order and length of the
data fields and the type of data stored is called
A) a data layout.
B) a logical layout.
C) a physical layout.
D) a record layout.
Which planning technique does not show the relationships among various activities?
A) Gantt chart.
B) PERT.
C) the critical path method.
D) VAN.
Before a firm can identify the information needed to effectively manage a process, the
firm must
A) hire an outside consultant.
B) understand the process.
C) purchase computers and/or workstations.
D) obtain internet access.
The ________ procedure for auditing computer process controls uses a hypothetical
series of valid and invalid transactions.
A) concurrent audit techniques
B) test data processing
C) integrated test facility
D) dual process
Which of the following is a control that can be implemented to help prevent paychecks
being issued to a “phantom” or “ghost” employee?
A) The cashier should sign all payroll checks.
B) Sequentially prenumber all payroll checks.
C) Use an imprest account to clear payroll checks.
D) Paychecks should be physically distributed by someone who does not authorize time
data or record payroll.
How many types of relationships are possible between entities?
A) One.
B) Two.
C) Three.
D) Four.
Creating an empty table in a relational database requires use of the ________, and
populating that table requires the use of ________.
A) DDL; DML
B) DQL; SQL
C) DDL; DQL
D) DML; DDA
Companies usually accept the project with the ________ when using the payback
method to determine a project’s economic feasibility.
A) longest payback period
B) weighted average payback period
C) payback period that is equal to the project’s economic life
D) shortest payback period
What type of data does CAATS use to produce an auditing program?
A) Archived data.
B) Backup data.
C) Live data.
D) A copy of live data.
Using technology such as robots and computer-controlled machinery to shift from mass
production to custom order manufacturing is referred to as
A) computer integrated manufacturing (CIM).
B) lean manufacturing.
C) Six Sigma.
D) computer-aided design (CAD).
The schema that provides an organization-wide view of the entire database is known as
the
A) external-level schema.
B) internal-level schema.
C) conceptual-level schema.
D) logical view of the database.
Using computer technology to harm another person is known as
A) pharming.
B) cyber-bullying.
C) hacking.
D) vishing.
Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent a connection to another part of
the flowchart on the same page?
A) #4
B) #13
C) #14
D) #9
Just-In-Time (JIT) inventory is best characterized by
A) frequent deliveries of large quantities to be held at the work centers.
B) frequent deliveries of smaller quantities of items to the work centers.
C) less frequent deliveries of large quantities of goods to central receiving.
D) infrequent bulk deliveries of items directly to work centers.
Why are end-user created systems often poorly documented?
A) Users often do not know how to document systems properly.
B) Users often consider systems documentation to be unimportant.
C) Users often believe it is too expensive to properly document systems.
D) Users are often unaware they need to properly document systems.
Which of the following about planning for systems development is false?
A) Project plans are developed for each new system and each system modification.
Then, these project plans are combined together to form the master plan.
B) A project development plan includes an economic feasibility analysis and a schedule
of activities.
C) The master plan identifies system goals, who will develop the system, and the
resources that will be needed.
D) The master plan includes details about organizational goals, existing systems and
resources, projects being conducted, and predictions of future needs and requirements.
In activity-based costing, the expenses associated with planning and design of new
products are ________ overhead.
A) batch-related
B) product-related
C) company wide
D) expenditure-based
At the end of each production run, preventive maintenance is done on the assembly
line. The expenses associated with this maintenance are ________ overhead.
A) batch-related
B) product-related
C) company wide
D) department-based
