Product code WSH500D08 is an example of
A) sequence codes.
B) block codes.
C) group codes.
D) mnemonic codes.
Identify the system below that is likely to be most appropriate for end-user
development.
A) An accounts receivable system.
B) A general ledger system.
C) An inventory system.
D) A loan amortization spreadsheet program.
In a well-structured relational database,
A) foreign keys cannot be null.
B) there must be at least two foreign keys.
C) every column in a row must be single valued.
D) one table must be related to all other tables.
The project committee for ALDI corporation is attempting to evaluate design
alternatives proposed for a new, organization-wide accounting information system.
However, there is a great deal of debate regarding whether source documents,
turnaround documents, or source data automation should be utilized in the new system.
Which design consideration is most appropriately associated with these alternatives?
A) Communication channels.
B) Data storage structure.
C) File organization and access.
D) Input medium.
Inventory information for Sun Corp. is provided in real time by a firm’s accounting
information system. However, the accuracy of this information is questionable. Many
store managers often report stock outs of components that the system indicates are in
stock. Which of the following characteristics of useful information is absent in the
situation described above?
A) relevant
B) reliable
C) complete
D) timely
E) understandable
F) verifiable
G) accessible
Listening to private voice or data transmissions is called
A) masquerading.
B) bluebugging.
C) eavesdropping.
D) podslurping.
A fully normalized database is called
A) first normal form (1NF).
B) second normal form (2NF).
C) third normal form (3NF).
D) forth normal form (4NF).
The activities involved in soliciting and processing customer orders within the revenue
cycle are known as the
A) sales order entry process.
B) shipping order process.
C) revenue process.
D) marketing process.
How many principles are there in the 2013 updated COSO – Internal Control
Framework?
A) 5
B) 8
C) 17
D) 21
A method for tracking accounts receivable that matches specific invoices and payments
from the customer is called a(n) ________ method.
A) specific identification
B) balance forward
C) cycle billing
D) open-invoice
Which of the following elements link rows in one table to rows in another table?
A) Primary keys
B) Foreign keys
C) Semantic keys
D) Link keys
How many tables are needed to implement an REA data model that has five distinct
entities, two M:N relationships and three 1:N relationships in a relational database?
A) 5
B) 7
C) 8
D) 10
Street Smarts is a retailer located in Naperville, Illinois. During the peak tourist season,
it has average daily cash and credit card sales in excess of $10,000. What is the best
way for Street Smarts to ensure that sales data entry is efficient and accurate?
A) well-designed paper forms
B) source data automation
C) turnaround documents
D) sequentially numbered sales invoices
Identify the adjusting entry that is made at the end of an accounting period to reflect an
exchange of cash prior to the performance of a related event is classified as a(n)
A) Accrual entry.
B) deferral entry.
C) Closing entry.
D) Correcting entry.
The primary key for M:N relationship tables
A) is a single attribute.
B) always consists of two attributes.
C) is the primary key of the most important entity linked to that relationship.
D) does not exist. Many-to-many relationship tables only use foreign keys.
A ________ is created to guide and oversee systems development and acquisition.
A) performance evaluation
B) project development plan
C) steering committee
D) strategic master plan
A monthly statement sent to customers serves a control purpose by
A) providing an opportunity for customers to verify the balance owed and activity on
the account.
B) triggering the process to record a customer payment.
C) summarizing invoices and amounts due for customers.
D) reminding customers of the balance due and due date.
All of the following regarding payroll checks is correct except
A) access to payroll checks should be restricted.
B) payroll checks should be sequentially pre-numbered.
C) payroll checks should be drawn on the organization’s regular bank account(s).
D) the cashier should sign payroll checks.
Ashley Baker works in the information technology department of Core Company. On
Monday morning, she arrived at work, scanned her identity card, and entered her access
code. At that moment, a man in a delivery uniform came up behind Ashley with a bunch
of boxes. Although Ashley held the door for the delivery man, she later wondered if the
man was engaged in
A) pretexting.
B) piggybacking.
C) posing.
D) spoofing.
Yasamin Roshni owns and operates a small deli in Miami, Florida.. She maintains a file
that lists the steps required to make each of her famous subs. These step-by-step
instructions are examples of a(n)
A) operations list.
B) bill of materials.
C) production order.
D) materials requisition.
________ can determine whether the necessary control procedures are in place.
A) A systems review
B) A systems overhaul
C) Tests of controls
D) Both B and C
________ is a data entry input control that involves summing the first four digits of a
customer number to calculate the value of the fifth digit, then comparing the calculated
number to the number entered during data entry.
A) Validity check
B) Duplicate data check
C) Closed-loop verification
D) Check digit verification
Adjusting entries that are made to recognize revenue that has been received but not yet
earned are classified as
A) estimates.
B) deferrals.
C) accruals.
D) revaluations.
What is not an advantage of using disbursement vouchers?
A) Disbursement vouchers reduce the number of checks written.
B) Disbursement vouchers can be prenumbered which simplifies the tracking of all
payables.
C) Disbursement vouchers facilitate separating the time of invoice approval from the
time of invoice payment.
D) There are no disadvantages to using disbursement vouchers.
Rebus Fashions provides haircuts to men and women. Rebus uses an REA database to
record information that is important to the firm. Rebus has a table named “Employee”
where it keeps information about its hair stylists. Identify the attribute below that most
likely does not belong in the Employee table.
A) Stylist phone number.
B) Stylist hair cut specialties.
C) Number of haircuts provided by a stylist on a given day.
D) All of the above are appropriate attributes for the Employee table.
Catarina Boards is a skateboard retailer located in Pueblo, New Mexico. Catarina
Boards is a sole proprietorship that stocks an inventory of between 30 and 50 different
skateboards. Inventory is updated in real time by the AIS. If Catarina wishes to keep
detailed information about the purchase price of each skateboard in a place outside of
the general ledger, it might use a
A) relational ledger.
B) transaction file.
C) master file.
D) specific ledger.
A good rule to follow to prevent behavioral problems associated with implementing a
new system is “Avoid complex systems that cause radical changes.” What expression is
used to describe this system design rule?
A) Allay fears and stress new opportunities.
B) Keep the system simple and humanize it.
C) Manage users’ expectations.
D) Provide tech support.
Insiders are frequently the ones who commit fraud because
A) they are more dishonest than outsiders.
B) they need money more than outsiders.
C) they are less likely to get caught than outsiders.
D) they know more about the system and its weaknesses than outsiders.
A reverse auction would likely be best suited to the purchase of
A) central processing units (CPUs).
B) soybeans.
C) designer clothing.
D) automobiles.
The ________ audit reviews the general and application controls of an AIS to assess its
compliance with internal control policies and procedures and its effectiveness in
safeguarding assets.
A) financial
B) information systems
C) management
D) internal control
Which of the following is conceptually similar to a journal in a manual AIS?
A) database
B) master file
C) record
D) transaction file
Which of the following diagrams represents the cardinality pairs in a situation where
goods don’t have to be requisitioned, but if they are, requisitions are approved and
processed before purchase orders are issued?
A)
B)
C)
D)
Which of the following documents would be likely to yield the greatest cost saving by
converting from paper to electronic?
A) Payroll register.
B) Employee’s earnings statement.
C) Deduction register.
D) Time card.
Customer number is least likely to be a foreign key in which entity of an an expanded
revenue cycle REA diagram?
A) Call on Customers.
B) Customers.
C) Fill Customer Order.
D) Take Customer Order.
