1) The ability to tag qualitative data with XBRL tags allows users to search for specific economic, social, and environmental performance indicators, such as carbon footprint, and then compare these among different organizations.
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2) Computer software may be programmed to run at a specific time each day to perform a task, such as, checking inventory stock levels.
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3) The Customer Module of a baseline accounting system includes creating purchase orders.
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4) Sustainability is transformational business, transforming business from a focus on bottom line profit to a holistic view of the business as an integral part of a larger system.
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5) The electronic tags used by XBRL permit the user to slice and dice data for multidimensional data analysis.
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6) In XBRL integrated tagging, data for reports is retrieved from the database, reports are prepared, and electronic tags are added to create XBRL reports.
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7) SQL DML statements select, insert, update, and delete database records.
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8) In a relational database, the database tables should not have any connections to other tables in the database.
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9) In BPMN 2.0 a gateway is represented by a triangle.
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10) The integrated database management system offers the enterprise additional reporting capabilities that could not be offered before the era of integrated systems.
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11) The Purchase Order Line table is an intersection table required to eliminate the many-to-many relationship between the Purchase Order table and the Item table.
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12) Cloud computing uses remote computing facilities owned by third parties to run software applications and store files.
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13) Short-term results that might appear favorable for all three bottom lines might also be favorable in the long run.
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14) A user with specialized knowledge cannot use partial database access to gain full access to a database.
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15) Accounting software often includes a navigation screen that represents the major modules within the accounting system.
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16) Most entrepreneurs need to hire custom programmers to write accounting programs.
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17) The intersection table’s primary key is a composite primary key.
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18) The purchase order is sent to the vendor. The enterprise does not keep a copy.
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19) When a system allows the copying information from an existing document, such as a purchase order, it saves time and reduces the opportunity for error.
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20) Database fields are pieces of information about event, people, and objects.
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21) The prototyping methodology
A) Completes a phase before starting the next phase
B) Creates a sample that is provided to the end users for feedback
C) Always starts with a baseline system
D) Another name for spiral methodology
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22) Which of the following is NOT a XBRL essential?
A) Instant document
B) Schema
C) Taxonomy
D) Data integrity
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23) XBRL Statement A
<ifrs-gp:PrepaymentsCurrent contextRef=”Current_AsOf” unitRef=”U-Euros” decimals=”0″>25000</ifrs-gp:PrepaymentsCurrent>
In the XBRL Statement A, how many decimal places are in the amount?
A) 2
B) 4
C) 3
D) 0
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24) Which of the following is an example of a routine business decision?
A) Contracting with another enterprise to provide a customer support call center
B) Using the most cost effective shipping procedure
C) Purchasing a competing business
D) Launching a new product
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25) In the ABC methodology of software development, which stage of the baseline stage identifies the opportunity a new system would address?
A) Plan
B) Analyze
C) Design
D) Build/Buy
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26) Which report is an internal management report?
A) Contribution Margin Income Statement
B) Balance sheet
C) State income tax report
D) Statement of Cash Flows
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27) Which of the following agents is internal to a company?
A) Customer
B) Employee
C) Vendor
D) Investor
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28) How long does the typical fraud last before being detected?
A) Six months
B) One year
C) Two years
D) Three years
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29) Which of the following is an incident or occurrence that originates inside an organization?
A) Changes in regulations
B) Data integrity
C) New technology
D) Product competition
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30) In a dimensional database with a star structure
A) The dimension database tables are all related only to the central fact table
B) There is one inner circle of dimension tables and additional dimension tables are related to the inner dimension tables
C) Queries traverse at least three tables
D) A and C
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31) Nice Lawn Calculate Payroll Narrative
Nice Lawn has an automated process for calculating payroll. On the appropriate date, the accounting system automatically calculates the gross pay, withholdings, and net pay for each employee. A Nice Lawn accountant then verifies the payroll before authorizing the pay. After the review, the accountant authorizes the payroll.
What are the swim lanes(s) and pool(s) in the Nice Lawn Calculate Payroll narrative?
A) Swim lanes: Accounting, Data; Pool: Nice Lawn
B) Swim lanes: Accounting, Employee, Data; Pool: Nice Lawn
C) Swim lanes: Accounting, Employee, Data, Government; Pool: Nice Lawn
D) Swim lanes: Accounting, Data, IRS, FICA; Pools: Nice Lawn, Government
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32) Which of the following is NOT a general guideline for database form design?
A) Design user-friendly forms
B) Use data validation
C) Enter data twice
D) Enable auto entry
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33) Control of shadow data is usually under the control of
A) IT professionals
B) Accounting professionals
C) Security professionals
D) Middle management
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34) E-cycling is
A) A transaction cycle of a purchase over the Internet
B) The recycling of electronics, such as computers and cellular phones
C) The improper disposal of electronic waste
D) Something that has little impact on IT hardware purchases
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35) In the early 1980s, data was shared between personal computers using
A) Flash drives
B) Local area networks
C) Floppy disks
D) Wireless networks
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36) XBRL Statement A
<ifrs-gp:PrepaymentsCurrent contextRef=”Current_AsOf” unitRef=”U-Euros” decimals=”0″>25000</ifrs-gp:PrepaymentsCurrent>
In the XBRL Statement A, which taxonomy is used?
A) IFRS
B) Global Ledger
C) Prepayments Current
D) GAAP
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37) Which cloud service level lets an enterprise rent programming languages, operating systems, networks, servers, and storage needed to deploy or develop applications?
A) PaaS (Platform-as-a-Service)
B) SaaS (Software-as-a-Service)
C) IaaS (Infrastructure-as-a-Service)
D) CaaS (Cloud-as-a-Service)
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38) IFRS is an acronym for
A) Integrated Financial Reporting Services
B) International Financial Reporting Standards
C) Integrated Federal Recording Standards
D) International Financial Regulated Services
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39) Which guiding principle of integrated reporting attempts to provide stakeholders with management’s expectations about the future?
A) Responsiveness and Stakeholder Inclusiveness
B) Strategic Focus
C) Conciseness, Reliability, and Materiality
D) Future Orientation
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40) Which database architecture is a relatively new type of database?
A) Dimensional
B) XBRL
C) Relational
D) Network
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41) Which access control threat are programs or devices that examine traffic on the enterprise network?
A) Password attack
B) Network sniffer
C) Identify theft
D) Spoofing at log-on
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42)
By using an intersection table, which field can be removed from the TimeSheet table?
A) Total Hours
B) Week Ending
C) Project ID
D) EmployeeID
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43) Which type of sustainability is best defined as having a balance of cash inflows and cash outflows that can be maintained in the long run?
A) Environmental sustainability
B) Economic sustainability
C) Social sustainability
D) Human sustainability
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44) In a BPMN diagram, which symbol represents an intermediate event?
A)
B)
C)
D)
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45) The Value Chain begins with which activity?
A) Selling items to customers
B) Creating the products
C) Purchasing items from vendors
D) Providing support to customers
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46) ________ are used to record accounting transactions resulting from various activities associated with the modules in an accounting system.
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47) Why are shadow data spreadsheets created?
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48) ________ developed the 10-domain Common Body of Knowledge (CBK) for IT security and controls.
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49) ________ is designed for small and midsize businesses seeking an integrated solution that goes beyond accounting-only software.
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50) Generally, the relationship between a table that stores customer data and table that stores sales order data is ________.
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51) ________ elements are numeric or nonnumeric facts.
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52) Designing the interface to minimize keystrokes and time required to enter and retrieve data ________ productivity of the user.
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