Quiz
ITAC MIDTERM
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Questions in this quiz (142)
1 Which of the following statements is (are) true? (Check all that apply.)
- AMost systems are composed of smaller subsystems, each designed to achieve one or more organizational goals, that support a larger system.
- BAs a rule, users make better decisions as the quantity and quality of information decreases.
- CThe smaller the organization and the less complicated the system, the more difficult it is to achieve goal congruence.
- Dhere are limits to the amount of information the human mind can absorb and process.
- EInformation costs and benefits can be difficult to quantify.
2 Which of the following statements is (are) true? (Check all that apply.)
- AInformation system designers use information technology to help decision makers more effectively filter and condense information.
- BChanges in a subsystem can usually be made without considering the effect on other subsystems
- CBenefits of information include reduced uncertainty, improved decisions, and improved ability to plan and schedule activities
- DThe value of information is the cost of producing it minus the benefit produced by the information.
- EGoal conflict occurs when a subsystem achieves its goals while contributing to the organization’s overall goa
3Which of the following statements is (are) true? (Check all that apply.)
- ABusinesses need to collect data about activities that take place, the resources affected by the activities, and the people who participate in the activity
- BInformation is facts that are collected, recorded, stored, and processed by an information system.
- CGoal congruence occurs when a subsystem's goals are inconsistent with the goals of another subsystem or with the system as a whole.
- DA system is a set of two or more interrelated components that interact to achieve a goal.
- EIt is difficult to determine the value of information before it has been produced and utilized.
4In which business cycle are goods shipped to a customer?
- AExpenditure Cycle
- BProduction cycle
- CRevenue Cycle
- DPayroll cycle
5A set of related activities that help accomplish a specific organizational goal is called a(n):
- ABusiness process
- BInformation need
- CKey decision
- DTransaction
6Most organizations engage in a small number of a pair of activities that happen many times. These are called:
- AGive-get exchanges
- BPaired transaction exchanges
- CRevenue expenditure exchanges
- DConflict-congruence exchanges
7 An AIS is composed of people, procedures and instructions, data, software, technology infrastructure, and controls. These six components enable an AIS to fulfill which of the following important business functions? (Check all that apply.)
- AHire the best people available to manage the organization
- BCollect and store data about the organization’s activities, resources, and personnel
- CDevelop the procedures and instructions needed to operate the software and store the data
- DTransform data into information so management can plan, execute, control, and evaluate activities, resources, and personnel
- EProvide the controls needed to safeguard an organization’s assets and data
8Which of the following statements is (are) true? (Check all that apply.)
- AA well-designed AIS can add value to an organization by improving product quality, improving efficiency, and sharing knowledge.
- BBy paying attention to its supply chain, a company can improve its performance by helping the others in the supply chain to improve their performance.
- CIT developments should not be allowed to affect business strategy or organizational culture.
- DBecause the data is so different, it is not practical to collect and integrate both financial and nonfinancial data about an organization’s activities.
- EAn AIS can help improve decision making by providing accurate and timely information, reducing uncertainty, and identifying situations requiring management action.
9Which of the following is a primary activity?
- AFirm infrastructure
- BTechnology
- CInbound Logistics
- DPurchasing
10Which of the following is a secondary activity?
- AMarketing
- BService
- COperations
- DHuman Resources
11 Shipping newly manufactured phones to retailers and customers is an example of which type of primary activity?
- AOperations
- BService
- CMarketing
- DOutbound logistics
12Data differ from information in which way?
- AData are output and information is input
- BInformation is output and data are input
- CData are meaningful bits of information
- DThere is no difference
13Which of the following is not a characteristic that makes information useful?
- AReliable
- BTimely
- CInexpensive
- DRelevant
14Which of the following is a primary activity in the value chain?
- APurchasing
- BAccounting
- CPost-sales service
- DHuman resource management
15Which transaction cycle includes interactions between an organization and its suppliers?
- ARevenue cycle
- BExpenditure
- CHuman resources/payroll cycle
- DGeneral ledger and reporting system
16
Which of the following is not a means by which information improves decision making?- AIncreases information overload
- BReduces uncertainty
- CProvides feedback about effectiveness of prior decisions
- DIdentifies situations requiring management action
17In the value chain concept, upgrading IT is considered what kind of activity?
- APrimary activity
- BSupport Activity
- CService Activity
- DStructured activity
18In which cycle does a company ship goods to customers?
- AProduction cycle
- BFinancing cycle
- CRevenue cycle
- DExpenditure cycle
19
Which of the following is a function of an AIS?- AReducing the need to identify a strategy and strategic position
- BTransforming data into useful information
- CAllocating organizational resources
- DAutomating all decision making
20A firm, its suppliers, and its customers collectively form which of the following?
- ASupply chain
- BValue chain
- CERP system
- DAIS
21A report telling how well all approved vendors have performed in the prior 12 months is information that is MOST needed in which business process?
- APaying vendors
- BAcquiring Inventory
- CSelling merchandise
- DPaying employees
22Information is best described as
- Adata that have been organized and processed to provide meaning and improve decision making.
- Bfacts that are collected, recorded, stored, and processed by an information system.
- Craw facts about transactions.
- DA set of related, coordinated, and structured data.
23The value of information can best be determined by
- Athe usefulness provided to decision makers.
- Bthe time it takes to help decision makers make their decisions.
- Cthe relevance provided to decision makers.
- Dthe benefit provided by information less the cost of producing it.
24 ________ information reduces uncertainty, improves decision making, or confirms or corrects prior expectations.
- ARelevant
- BComplete
- CVerifiable
- DReliable
25 Joey Smith has been the controller of Nadia Cake for the past 5 years. The owners of Nadia have recently decided to expand their operation and are in the process of obtaining a loan from a local bank. In order to be qualified for the loan, the bank asks Nadia to conduct an audit of the financial records. The auditors have been unable to obtain Nadia’s financial statements that were prepared by Joey. While there is no evidence of wrongdoing, the auditors are not able to complete the audit. Which of the following characteristics of useful information is absent in the situation described above?
- AComplete
- BAcessible
- CVerifiable
- DReliable
26Before a company can identify the information needed to effectively manage a process, the company must
- AUnderstand its business process
- BHire an information system director
- Cconsult with its operation department
- DUpgrade its information system
27In which transaction cycle would information for generating customer orders be most likely to pass between internal and external accounting information systems?
- AThe HR/payroll cycle
- BThe expenditure cycle
- CThe revenue cycle
- DThe financing cycle
28Which of the following is not a transaction cycle?
- AThe revenue cycle
- BThe general ledger cycle
- CThe HR/payroll cycle
- DThe expenditure cycle
29Which of the following is an example of a common activity in an AIS?
- ASelling goods and services and collecting cash.
- BOrganizing community services for the company.
- CKeeping track of the number of customers who visited the company’s website.
- DRecording sales calls for marketing purposes.
30All of the following are ways an AIS can add value to an organization except:
- ASharing knowledge
- BIncreasing product costs
- CImproving internal controls
- DImproving efficiency
31 Which of the following is NOT a component of an AIS?
- ASoftware
- BPeople
- CCompany culture
- DIT infrastructure
32An accounting information system must be able to perform which of the following tasks?
- AProvide adequate controls
- BProcess transaction data
- CCollect transaction data
- DAll of these tasks
33The text discusses three different steps when processing input. Which of the following is (are) one of those steps? (Check all that apply.)
- AMake sure captured data are accurate and complete.
- BMake sure company policies are followed when data is input.
- CMake sure the input data is processed and stored correctly.
- DMake sure to capture transaction data and enter them into the system.
34With respect to data input, data must be collected about three facets of each business activity. Which of the following is (are) one of those facets? (Check all that apply.)
- AEach activity of interest
- BThe decisions that will be made about each activity
- CThe controls needed to protect activity data
- DThe resource(s) affected by each activity
- EThe people who participate in each activity
35Which of the following statements about data storage is (are) true? (Check all that apply.)
- AA general journal is used to record a large number of repetitive transactions
- BA general ledger contains detailed level data for every asset, liability, equity, revenue, and expense account.
- CA specialized journal is used to record infrequent or non-routine transactions.
- DA chart of accounts is a list of the numbers assigned to each general ledger account.
- EA subsidiary ledger contains detailed data for any general ledger account with many individual subaccounts.
36With respect to computer-based storage concepts, which of the following statements is (are) true? (Check all that apply.)
- AA set of interrelated, centrally coordinated files is referred to as a database.
- BA file is a group of related records.
- CAn attribute is something about which information is stored.
- DData values are characteristics of interest that are stored.
37Once business activity data have been entered into the system, they must be processed to keep the databases current. Which of the following are NOT one of the four different types of data processing activities?
- AUpdating previously stored data
- BCreating new data records
- CControlling access to the data records
- DDeleting data records no longer needed
- EReading, retrieving, or viewing existing data
38ERP systems are modular, with each module handling a standard business process. This modular design allows businesses to add or delete modules as needed. Which of the following are typical ERP modules mentioned in the text? (Check all that apply.)
- AOrder to cash—sales order entry, shipping, inventory, cash receipts, and commission calculation.
- BFinancial—general ledger, budgeting, cash management, and preparation of managerial reports and financial statements.
- CVendor relationship management—procurement and promotion, vendor contact and service, and call center support.
- DSystem tools—tools for establishing master file data, specifying flow of information, and access controls.
- EProject management—costing, billing, time and expense, performance units, and activity management.
39Which of the following are advantages of ERP systems? (Check all that apply.
- AManagement gains greater visibility into every area of the enterprise, and greater monitoring capabilities.
- BERP systems are relatively inexpensive.
- CProcedures and reports are standardized across business units
- DERP systems provide an integrated, enterprise-wide view of an organization's data and financial situation.
- EBecause the ERP system benefits are so great, there is little resistance to their installation.
40Which of the following are disadvantages of ERP systems? (Check all that apply.
- AUsually companies must adapt their processes to standardized ERP business processes.
- BThe organization is less able to control access to the system.
- CData input must be captured or keyed multiple times as it is entered into different systems.
- DThey are complex because they have to integrate many different business activities and systems.
- EIt can take years to select and fully implement an ERP system.
41Which of the following statements about ERP systems is (are) true? (Check all that apply.)
- ASince there are so few quality ERP systems, choosing one is an easy task.
- BCompanies seldom hire outside help to implement ERP software.
- COne way to choose a suitable ERP system is to select a package designed for your industry
- DThe importance of sound internal controls in an ERP system cannot be overstated.
- ETop management's commitment to an ERP system greatly increases the chances of success.
42Which of the following is not a step in the data processing cycle?
- Adata collection
- Bdata input
- Cdata storage
- DData processing
43All of the information (e.g., name, GPA, major, etc.) about a particular student is stored in the same _______________.
- AFile
- BRecord
- CAttribute
- DField
44Which of the following would contain the total value of all inventory owned by an organization?
- ASource document
- BGeneral Ledger
- CCash budget
45Which of the following is most likely to be a general ledger control account?
- AA/R
- BPetty Cash
- CPrepaid Rent
- DRetained Earnings
46Which of the following documents is most likely to be used in the expenditure cycle?
- ASales order
- BCredit memo
- CReceiving report
- DJob time ticket
47Which of the following is least likely to be a specialized journal?
- ASales journal
- BCash receipt journal
- CRepaid insurance journal
- DCash disbursement journal
48How does the chart of accounts list general ledger accounts?
- AAlphabetical order
- BChronological order
- CSize order
- DThe order in which they appear in financial statements
49Which of the following is not an advantage of an ERP system?
- ABetter access control
- BStandardization of procedures and reports
- CImproved monitoring capabilities
- Dsimplicity and reduced costs
50Records of company data sent to an external party and then returned to the system as input are called _________.
- ATurnaround documents
- BSource data automation documents
- Csource documents
- Dexternal input documents
51
Recording and processing information about a transaction at the time it takes place is referred to as which of the following?- ABatch processing
- Bonline-real time processing
- Ccaptured transaction processing
- Dchart of accounts processing
52What is the first step in the data processing cycle?
- Aoutput
- Bstorage
- Cinput
- Dprocessing
53Data must be collected about three facets of each business activity. These facets are
- Aactivity of interest, the resource(s), and the people who participate.
- Bactivity of interest, the resource(s), and the process.
- Cactivity of interest, the process, and the people who participate.
- Dthe resource(s), the benefits, and the process.
54Which of the following is an example of a turnaround document?
- AA company's financial statements
- BUtility bill
- CEmployee earnings records
- DPurchase order
55 Which of the following is the most common source document in the expenditure cycle?
- ABill of lading
- BRemittance advice
- Ccredit memo
- Dpurchase order
56Cupcake by Emma is a dessert retailer located in Springtown, Texas. Emma is a sole proprietorship that stocks an inventory of between 30 and 50 different kind of dessert. Inventory is updated in real time by the company’s AIS. If Emma wishes to keep cumulative data about its company, Emma might use a
- Amaster file
- Brelational file
- Ctransaction file
- Dspecific file
57 ERP is the abbreviation for
- AEnterprise reporting program
- Bentity resource planning
- Centreprise resource planning
- DEnterprise resource program
58Which of the following is a benefit of implementing an ERP system at a multinational corporation?
- ACustomer service improves as employees can quickly access data.
- BStandardization of procedures and reports across business units.
- CIncreased productivity of employees.
- DAll of these are correct.
59In an ERP system, the module used to record data about transactions in the disbursement cycle is called
- APurchase to pay
- Border to cash
- Cmanufacturing
- Dfinancial
60Which of the following is the most effective way to segregate duties in an ERP system?
- ANo one person should be responsible for authorization, recording, and have custody of organizational assets
- BNo one person should be responsible for authorization, monitoring, and risk assessment.
- CNo one person should be responsible for recording and monitoring of organizational assets.
- DNo one person should be responsible for recording, risk assessment, and control procedures.
61 Which of the following is an example of an ERP system?
- AJohn uses a computerized information system to keep track of all the financial data generated by his business.
- BEach week Emily enters all of the data into a system that automatically generates purchase orders, based on predetermined inventory reorder points. Production quotas for the coming week are also automatically generated based on customer orders.
- CKen is a freelance contractor. He keeps records of all expenses and revenues on his cell phone app and the files are uploaded to the cloud on a regular basis.
- DJim has a system that keeps track of the cash receipts and cash disbursements of his cleaning business. At the end of each month, the system helps him prepare a monthly profit and loss statement.
62With respect to data flow diagrams, which of the following statements are true?
- ADFDs are subdivided into successively lower levels in order to provide ever-increasing amounts of detail.
- BIf two or more data flows move together, two lines are used. If the data flow separately, a single line is used
- CA context diagram is the lowest-level DFD; it provides a low-level view of a system.
- DIn order to provide more information, a portion of a level zero diagram (such as process 2.0) can be divided into sub-processes (for example, 2.1, 2.2, and 2.3, if there are three sub-processes).
63 Which of the following are data flow diagram preparation guidelines? (Check all that apply.)
- AGive each process a sequential number to help readers navigate among the DFD levels.
- B)Include all error paths, no matter how unimportant they may seem.
- CInclude all relevant data elements so that they are considered during the system development.
- DAll transformation processes should have one or more incoming data flows, but may not have an outgoing data flow.
64Which of the following are data flow diagram preparation guidelines? (Check all that apply.
- AData flows can only move in one direction.
- BAll data flows should come from, and go to, a transformation process, a data store, or a source or destination.
- CIn a DFD, you should always show how the system starts and stops.
- DProcesses and data stores typically take their names from the data inflows or outflows.
65Which of the following are flowchart preparation guidelines? (Check all that apply.)
- ADevelop an understanding of the system using tools, such as interviews or questionnaires, or by walking through the system transactions.
- BThere is no need to identify departments, job functions, or external parties on the flowchart.
- CIn document flowcharts, divide the flowchart into columns with labels, clearly label all symbols, and use arrowheads on all the flow lines.
- DIt is usually not necessary to show procedures and processes in the order they take place.
- EDesign the flowchart so that data flow from bottom to top and from right to left.
66 Which of the following are flowchart preparation guidelines? (Check all that apply.)
- AShow data entered into, or retrieved from, a database as passing through a processing operation (computer program) first.
- BShow the final disposition of all the documents.
- CShow where documents or processes originate, and data are processed, but do not show where data are stored or sent.
- DIdentify the business processes, documents, data flows, and data processing procedures to be flowcharted.
- EDo not indicate on the flowchart who prepared the flowchart.
67 With respect to flowcharts, which of the following statements are true? (Check all that apply.)
- Asystem flowchart describes the specific logic used to perform a process shown on a program flowchart.
- BAn internal control flowchart can be used to describe, analyze, and evaluate internal control strengths.
- CAn internal control flowchart is not very helpful in spotting system weaknesses or inefficiencies.
- DDocument flowcharts trace a document from its cradle to its grave, showing everything that happens as it flows through the system.
- EFlowcharts can be used to analyze how to improve business processes, but not document flows.
68Which of the following are business process diagram preparation guidelines? (Check all that apply.)
- APlace the name, date, and preparer’s name on each page of the completed BPD.
- BIdentify business processes, documents, data flows, and data processing procedures.
- CGet an understanding of the system using tools, such as observing business processes and data flows, or by walking through the system transactions.
- DShow documents as they flow through the system, and show where each is stored.
- EDivide the BPD into columns with labels, clearly label all symbols, and use arrowheads on all flow lines.
69 Which of the following are business process diagram preparation guidelines? (Check all that apply.)
- AEach row or swim lane in a BPD contains the activities performed by the indicated employee or department.
- BUnlike DFDs, most BPDs will not start with an action verb.
- CBPDs depict the major steps in a process sequentially, reading from left to right and top to bottom.
- DA BPD, no matter how detailed, is rarely sufficient to evaluate internal controls, such as whether duties are properly segregated.
- EShow what technology is used in each business process.
70A DFD is a representation of which of the following?
- AThe logical operations performed by a computer program
- BFlow of data in an organization
- CDecision rules in a computer program
- DComputer hardware configuration
71Documentation methods such as DFDs, BPDs, and flowcharts save both time and money, adding value to an organization.
- ATrue
- BFalse
72Which of the following statements is false?
- AFlowcharts make use of many symbols.
- BA document flowchart emphasizes the flow of documents or records containing data.
- CDFDs help convey the timing of events.
- DBoth a and b are false
73A DFD consists of the following four basic elements: data sources and destinations, data flows, transformation processes, and data stores. Each is represented on a DFD by a different symbol.
- ATrue
- BFalse
74All of the following are guidelines that should be followed in naming DFD data elements except:
- AProcess names should include action verbs, such as update, edit, prepare, and record.
- BMake sure the names describe all the data or the entire process.
- CName only the most important DFD elements.
- DChoose active and descriptive names.
75The documentation skills that accountants require vary with their job function. However, all accountants should at least be able to do which of the following?
- ARead documentation to determine how the system works.
- BCritique and correct documentation that others prepare.
- CPrepare documentation for a newly developed information system.
- DTeach others how to prepare documentation.
76Which of the following statements is false?
- AA flowchart is an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner.
- BFlowcharts use a standard set of symbols to describe pictorially the flow of documents and data through a system.
- CFlowcharts are easy to prepare and revise when the designer utilizes a flowcharting software package.
- DA system flowchart is a narrative representation of an information system.
77Which of the following flowcharts illustrates the flow of data among areas of responsibility in an organization?
- AProgram flowchart
- BComputer configuration chart
- CSystem flowchart
- DDocument flowchart
78All of the following are recommended guidelines for making flowcharts more readable, clear, concise, consistent, and understandable except:
- ADivide a document flowchart into columns with labels.
- BFlowchart all data flows, especially exception procedures and error routines.
- CDesign the flowchart so that flow proceeds from top to bottom and from left to right.
- DShow the final disposition of all documents to prevent loose ends that leave the reader dangling.
79
How are data sources and destinations represented in a data flow diagram?- ASquare
- BCurved arrow
- CCircle
- DTwo parallel lines
- ENone of the above
80 A graphical description of data sources, data flows, transformation processes, data storage, and data destinations is called
- Adata flow diagram
- BBusiness process diagram
- Ccontext diagram
- Dflowchart
81In a DFD, a data destination is represented by
- Atwo horizontal lines
- Bsquare
- Ca bubble
- Dan arrow
82 Which of the following is not a guideline when preparing a data flow diagram?
- ADo not ignore any aspects of the system
- Bgroup transformation processes
- Csubdivide the DFD
- Dgive each process a sequential number
83A well-planned and drawn level 0 data flow diagram for the revenue cycle would show which of the following processes?
- A0.1 Take customer’s order; 0.2 Ship product; 0.3 Bill customer.
- B0.1 Take customer’s order; 0.12 Ship product; 0.13 Bill customer.
- C1.0 Take customer’s order; 2.0 Ship product; 3.0 Bill customer.
- D1.1 Take customer’s order; 1.2 Ship product; 1.3 Bill customer.
84Which of the following is NOT a flowcharting symbol category?
- AProcessing
- BInput/output
- Creporting
- Dstorage
85A ______ is a pictorial, analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner.
- Acontext flow diagram
- BBFD
- Cflowchart
- Dnarrative
86The type of flowchart that illustrates the flow of documents and data among areas of responsibility within an organization is called
- Asystem flowchart
- Bdocument flowchart
- Cprogram flowchart
- Dbusiness process flowchart
87The type of flowchart that illustrates the relationships among system input, processing, storage, and output in an organization is called
- Asystem flowchart
- Bdocument flowchart
- Cinternal control flowchart
- Dprogram flowcharts
88 A BPD provides users a ________ of the different steps or activities in a business process.
- Adata flow
- Bvisual view
- Cnarrative
- Ddecision tree
89A BPD for the revenue cycle will include which of the following?
- A)Description of all selling functions within an organization.
- BDescription of all the major functions performed within all cycles within an organization.
- CDescription of all human resource and payroll functions within an organization.
- DDescription of all purchasing functions performed within an organization.
90Which of the following statements about data aggregation is (are) true? (Check all that apply.)
- AA database usually has more than one data warehouse
- BA record usually has more than one field
- CA database usually has more than one file.
- DA file usually has more than one database
91Data mining is defined as:
- ASeparating data and programs such that each can be changed without changing the other
- BAllowing many authorized users to browse data to research a problem or obtain detailed information underlying a report.
- CCombining master files into large data repositories that many application programs can access
- DUsing sophisticated statistical analysis to discover relationships among data not previously hypothesized
92Business Intelligence is defined as
- AStoring most data only once to more efficiently store data and increase data accuracy
- BProcess that manages the interfaces between stored data and application programs
- CAnalyzing large amounts of data for strategic decision making
- DDefining relationships among data to facilitate the preparation of management reports
93The logical view of data is:
- AHow people organize, view, and understand relationships among data items
- BInformation about the database structure; includes description of each data element
- CWay data are arranged and stored in the computer
- DDescription of data elements in a database, relationships among them, and logical model used to organize and describe data
94A schema is defined as:
- AOrganization-wide view of all fields that lists important fields and relationships between them
- BDescription of data elements in a database, relationships among them, and logical model used to organize and describe data
- CIndividual user’s view of portions of a database.
- DLow-level view of entire database describing how data are actually stored and accessed
95The data manipulation language:
- AChanges database content, including updates, insertions, and deletions
- BBuilds the data dictionary, creates the database, describes logical views, and specifies security constraints
- CContains powerful, easy-to-use commands that can retrieve, sort, order, and display data
- DSimplifies report creation and shows items stored in a file, including the order and length of data fields
96The text mentions four guidelines for developing a properly structured relational database. Which of the following is not one of these guidelines?
- AEach object identified by the primary key must have at least three non-key attributes
- BEvery column in a row must be single valued.
- CPrimary keys cannot be null.
- DAll nonkey attributes must describe the object identified by the primary key
97The referential integrity rule states that:
- AA non-null primary key should ensure that every row in a table represents something that can be identified.
- BForeign keys must have values that correspond to the value of a primary key in another table
- CIn a two-dimensional table, each row is a unique entity and each column is a field where data are stored.
- DA database table row must contain data about a specific item
98A delete anomaly is when:
- AThere is a loss of all information about an entity when a row is removed from the table.
- BA non-primary key item is stored multiple times and updating the item in only one location causes data inconsistencies
- CThere is an inability to add records to a database
- DAn attribute that is a primary key in another table is not used to link the two tables.
99The relational data model portrays data as being stored in __________
- Ahierachies
- Btables
- Cobjects
- Dfiles
100How a user conceptually organizes and understands data is referred to as the __________.
- Aphysical view
- Blogical view
- Cdata model view
- Ddata organization view
101What is each row in a relational database table called?
- ARelation
- Battribute
- Canomaly
- Dtuple
102Which of the following is an individual user’s view of the database?
- Aconceptual level schema
- Bexternal level schema
- Cinternal level schema
- Dlogical level schema
103Which of the following would managers most likely use to retrieve information about sales during the month of October?
- ADML
- BDSL
- CDDL
- DDQL
104Which of the following attributes would most likely be a primary key?
- Asupplier name
- Bsupplier number
- Csupplier zip code
- Dsupplier account balance
105Which of the following is a software program that runs a database system?
- ADQL
- BDBMS
- CDML
- DDDL
106The constraint that all primary keys must have non-null data values is referred to as which of the following?
- Areference integrity rule
- Bentity integrity rule
- Cnormalization rule
- Drelational data model rule
107The constraint that all foreign keys must have either null values or the value of a primary key in another table is referred to as which of the following?
- AReferential integrity rule
- Bentity integrity rule
- Cforeign key value rule
- Dnull value rule
108Which of the following attributes in the Cash Receipts table (representing payments received from customers) would most likely be a foreign key?
- ACash receipt number
- BCustomer check number
- CCustomer number
- DCash receipt date
109A set of interrelated, centrally coordinated data files that are stored with as little data redundancy as possible is called
- Aa file set
- Ba data set
- Can AIS
- Da database
110One of the benefits of using database is to allow an organization to change its data in one location without affecting its data in another location. This benefit is called
- Adata sharing
- Bdata integration
- Cdata independence
- Ddata redundancy minimization
111Mary Grossman has been selling cupcakes for the past few years. She keeps meticulous record of every cupcake that she has ever made and sold. She has also kept records of customers’ comments on all of her cupcakes. These have been entered into a computerized accounting information system that her accountant refers to as a "data warehouse." Mary is considering rebranding her cupcake and has asked her accountant to identify the top sellers for the past few years. Mary wants her accountant to engage in
- AData mining
- BProduct resource management
- CProduct auditing
- DData exploring
112The database view that allows a sales manager to view all customer information as being stored in a table is called
- Athe custom view
- Bthe detail view
- Cthe physical view
- Dthe logical view
113The organization-wide view of the entire database that lists all data elements and the relationships between them is called
- Athe internal level schema
- Bexternal level schema
- Csubschema
- Dconceptual level schema
114The DBMS language that builds the data dictionary is called
- ABoth B and C
- BDQL
- CDML
- DDDL
115Annie Walker is a sales associate for Drug Co. Annie uses her company issued computer to access Drug Co.’s accounting information system when she travels across the country. She has access to view customer and product information. She also has access that allows her to enter and cancel customer orders. Annie’s right to access Drug Co.’s AIS represents a(n) ________ in the company's database management system.
- Aan internal level schema
- Bexternal level schema
- Cconceptual level schema
- Ddata dictionary
116 The problem of not being able to add records to a database is called
- Adelete anomaly
- Bupdate anomaly
- Cinsert anomaly
- Ddatabase anomaly
117 An attribute in a table that serves as a unique identifier in another table and is used to link the two tables is a
- Aprimary key
- Bforeign key
- Clocal key
- Dsecondary key
118The National Butterfly Society maintains a database of all types of butterflies within the United States. One database table will store the butterfly species name and classification, with each species uniquely identified by a registration number. A second table will contain butterfly characteristics, uniquely identified by a characteristic number, and will be linked to the species table by means of the registration number. The primary key of the species table is:
- Aclassification
- Bcharacteristic number
- Cregistration number
- Dspecies
119The text mentions four different AIS threats. Which type of threat is sabotage?
- ANatural and political disasters
- BUnintentional acts
- CIntentional acts
- Dsoftware errors and equipment malfunctions
120Terrorist attacks are considered which type of threat?
- AIntentional acts
- BSoftware errors and equipment failures
- CNatural and political disasters
- DUnintentional acts
121Threats that arise from human carelessness, failure to follow established procedures, and poorly supervised personnel are which type of threat?
- AIntentional acts
- BSoftware errors and equipment failures
- CNatural and Political disasters
- DUnintentional acts
122Power outages and fluctuations can result in which type of threat?
- AIntentional acts
- BSoftware errors and equipment failures
- CNatural and political disasters
- DUnintentional acts
123 According to the text, which type of threat represents the greatest risk to information systems and causes the greatest dollar losses?
- AIntentional Acts
- BSoftware errors and equipment failures
- CNatural and political acts
- DUnintentional acts
124 Legally, for an act to be fraudulent there must be: (Check all that apply.)
- AA material fact that induces a person to act
- BAn injury or loss suffered by the perpetrator
- CA justifiable reliance, where a person relies on a misrepresentation to take an action
- DA false statement, representation, or disclosure
- EAn intent to do bodily harm to the victim
125Which of the following statements are true? (Check all that apply.)
- AMost fraud perpetrators are knowledgeable insiders with the requisite access, skills, and resources.
- BA typical organization loses 5% of its annual revenue to fraud, indicating yearly global fraud losses of over $3.7 trillion.
- CSmall businesses are less vulnerable to fraud than large companies because small companies typically have more effective internal controls than larger companies.
- DFraud perpetrators are often referred to as blue-collar criminals.
- EThe controls used to protect corporate assets make it more difficult for an outsider to steal from a company.
126Which of the following statements are true? (Check all that apply.)
- ACorruption is misrepresenting or leaving out facts in order to promote an investment that promises fantastic profits with little or no risk.
- BMisappropriation of assets is the theft of company assets by employees.
- CFraudulent financial reporting is intentional or reckless conduct that results in materially misleading financial statements.
- DInvestment fraud is dishonest conduct, such as bribery and bid rigging, by those in power that often involves illegitimate or immoral actions.
127Which of the following statements are true with respect to asset misappropriation? (Check all that apply.)
- ARarely do fraud perpetrators adopt a more lavish lifestyle that requires even greater amounts of money.
- BFew misappropriation frauds are self-perpetuating; that is, they do not require the perpetrator to continue the fraud scheme to avoid detection.
- CThe sheer magnitude of some frauds leads to their detection.
- DSince few perpetrators voluntarily stop their frauds, there are no small frauds—only large ones that are detected early.
- EA significant contributor to most misappropriations is the absence of internal controls and/or the failure to enforce existing internal controls.
128Which of the following statements are true with respect to fraudulent financial reporting? (Check all that apply.)
- AFrequent “cook the books” schemes involve fictitiously inflating revenues, recognizing revenues before they are earned, delaying expenses to a later period, overstating inventories, and concealing liabilities.
- BManagement falsifies financial statements in order to deceive investors and creditors, increase a company’s stock price, meet cash flow needs, or hide company losses and problems.
- CThe ACFE found that fraudulent financial reporting is as much as 17 times more likely than asset misappropriation.
- DAuditors and management are just as concerned with misappropriations as they are with fraudulent financial reporting.
129Which of the following measures the amount of data that might be potentially lost as a result of a system failure?
- ARecovery Time Objective (RTO)
- BRecovery Point Objective (RPO)
- CDisaster Recovery Plan (DRP)
- DBusiness Continuity Plan (BCP)
130Which data entry application control would detect and prevent entry of alphabetic characters as the price of an inventory item?
- AField check
- BLimit check
- CReasonableness check
- DSign check
131Which of the following controls would prevent entry of a nonexistent customer number in a sales transaction?
- AField check
- BCompleteness check
- CValidity check
- DBatch total
132Which disaster recovery strategy involves contracting for use of a physical site to which all necessary computing equipment will be delivered within 24 to 36 hours?
- AVirtualization
- BCold Site
- CHot site
- DData mirroring
133Which of the following statements is true?
- AIncremental daily backups are faster to perform than differential daily backups, but restoration is slower and more complex.
- BIncremental daily backups are faster to perform than differential daily backups and restoration is faster and simpler.
- CDifferential daily backups are faster to perform than incremental daily backups, but restoration is slower and more complex.
- DDifferential daily backups are faster to perform than incremental daily backups and restoration is faster and simpler.
134Information that needs to be stored securely for 10 years or more would most likely be stored in which type of file?
- ABackup
- BArchive
- CEncrypted
- DLog
135Which of the following is an example of the kind of batch total called a hash total?
- AThe sum of the purchase amount field in a set of purchase orders
- BThe sum of the purchase order number field in a set of purchase orders
- CThe number of completed documents in a set of purchase orders
- DAll of the above
136Which of the following statements is true?
- ABackups still need to be made when using either virtualization or cloud computing.
- BCloud computing reduces the risk that a single catastrophe from either a natural disaster or terrorist attack would result in significant downtime and loss of availability.
- CVirtualization significantly reduces RTO for hardware problems.
- DAll of the above
137Which of the following provides detailed procedures to resolve the problems resulting from a flash flood that completely destroys a company’s data center?
- ABackup plan
- BDisaster Recovery Plan
- CBusiness Continuity Plan
- DArchive plan
138Which of the following is a control that can be used to verify the accuracy of information transmitted over a network?
- ACompleteness check
- BCheck digit
- CParity bit
- Dsize check
139All of the following controls for online data entry of a sales order would be useful except
- AValidity check on the inventory item numbers
- Bfield check on the customer ID and dollar amount of the order
- Cconcurrent update controls
- DCheck digit verification on the dollar amount of the order
140Cancellation and storage of documents means
- Acancellation data are copied from documents before they are stored
- Bdocuments are defaced before they are shredded
- Cdata are copied from a document and stored before it is being shredded
- Ddocuments are defaced and stored
141A _______ control ensures that correct and most current files are being updated
- Afile labels
- Bdata matching
- Cwrite-protect mechanisms
- Dcross-footing balance test
142When opening an Excel file, Evan received a message saying that the file is locked for editing. This is happening because....
- AEvan opened the file as read only
- Bthere is no problem - Evan is editing the file, so it is locked
- CThe file is corrupted due to a computer virus
- Dconcurrent update controls have locked the file
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- Accounting Quiz on ITAC MIDTERM, created by Kelsey M Krutilek on 22/06/2020.
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- Kelsey M Krutilek
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- English
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