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Accounting Information System

Showing 76-143 of 143 answers

The associate between Purchase Orders and Purchases would be implemented with a linking table.
  • FALSE Correct
The association between Purchase Orders and Cash Disbursements would be implemented with a linking table.
  • FALSE Correct
The association between Purchase Orders and Products would be implemented with a linking table.
  • TRUE Correct
The asterisk (*) following the SELECT SQL statement is a wild card indicating all columns should be selected.
  • TRUE Correct
The Cash Disbursements table would have three foreign keys.
  • TRUE Correct
The characteristics of reliable information are that the information is verifiable, without bias and timely.
  • FALSE Correct
The chief executive officer is ultimately responsible for enterprise risk management.
  • TRUE Correct
The correct order of effects in the value chain are:
  • Inbound Logistics -> Operations -> Outbound Logistics Correct
The data in a data warehouse are updated when transactions are processed.
  • FALSE Correct
The Generally Accepted Auditing Standards (GAAS) issued by PCAOB provide guidelines for conducting an IS/IT audit.
  • FALSE Correct
The goal of information security management is to maintain confidentiality, integrity and availability of a firm's information.
  • TRUE Correct
The main objective of the ISO 27000 series is to provide a model for establishing, implementing, operating, monitoring, maintaining, and improving information security.
  • TRUE Correct
The Object Management Group maintains the standard for Unified Modeling Language (UML) Class diagrams.
  • TRUE Correct
The property of the primary key in a table in Microsoft Access should be set to:
  • "Yes (No Duplicates)" Correct
The Purchase Orders table would contain two foreign keys to implement the associations with Employees.
  • TRUE Correct
The Purchase Orders table would have five foreign keys.
  • FALSE Correct
The Purchase Orders table would have the same foreign keys as the Purchases table.
  • FALSE Correct
The Purchases table would have four foreign keys.
  • TRUE Correct
The purpose of a company's firewall is to:
  • All of the choices Correct
The risk of a company's internal auditing processes failing to catch the misstated dollar amount of revenue on the company's income statement is classified as inherent risk.
  • FALSE Correct
The Sarbanes-Oxley Act of 2002 (SOX) 2002 requires the management of all companies and their auditors to assess and report on the design and effectiveness of internal control over financial reporting annually.
  • FALSE Correct
The SQL command "Group by" can be used to order an amount in a descending order.
  • FALSE Correct
Three types of data models used today are: the hierarchical model, the network model and the relational model.
  • TRUE Correct
To be valuable business partners, accountants must understand how the business delivers value to its employees.
  • FALSE Correct
Type images can be used to allow process information to be summarized by category.
  • TRUE Correct
Unified Modeling Language (UML) Class diagrams describe the logical structure of a database system.
  • TRUE Correct
Virtual private network (VPN) is a private network, provided by a third party, for exchanging information through a high capacity connection.
  • FALSE Correct
What is the man-in-the-middle threat for wireless LANs?
  • The attacker actively intercepts communications between wireless clients and access points to obtain authentication credentials and data. Correct
What is the primary objective of data security controls?
  • To ensure that data storage media are subject to authorization prior to access, change, or destruction. Correct
What kind data model is most commonly used as a basis for today's enterprise systems?
  • The relational model Correct
When client's accounts payable computer system was relocated, the administrator provided support through a dial-up connection to server. Subsequently, the administrator left the company. No changes were made to the accounts payable system at that time. Which of the following situations represents the greatest security risk?
  • User accounts are not removed upon termination of employees. Correct
Which designation is for CPAs with a broad range of technology knowledge and experience?
  • Certified Information Technology Professional (CITP) Correct
Which designation would most appropriate for those professionals possessing an IT audit, control and security skills?
  • Certified Information Systems Auditors (CISA) Correct
Which of following are possible options for minimum multiplicities?
  • 0 and 1 Correct
Which of the following are considered to be mandatory information required by a regulatory body?
  • Financial reports for the Securities and Exchange Commission Correct
Which of the following best describes the difference between access controls and application controls?
  • Access controls limit who can change records and application controls provide an audit trail of any changes. Correct
Which of the following best describes the purpose of a bill of material class?
  • Links each raw material item to one or more finished good items. Correct
Which of the following best describes the purpose of an intermediate error event?
  • Illustrate process flow when an exception occurs. Correct
Which of the following businesses is least likely to employ a conversion process?
  • Retail Store Correct
Which of the following control activities should be taken to reduce the risk of incorrect processing in a newly installed computerized accounting system?
  • Independently verify the transactions. Correct
Which of the following correctly describes the Referential Integrity Rule?
  • The data value for a foreign key could be null Correct
Which of the following is considered an application input control?
  • Edit check. Correct
Which of the following is considered as class in the relational database model?
  • All of the choices are correct Correct
Which of the following is not a basic activity in the conversion process?
  • Ship products to stores Correct
Which of the following is not a Business Management Support role of the Accounting/Finance Function in Business?
  • Financial consolidation, reporting and analysis Correct
Which of the following is not a common element of activity models regardless of the specific modeling notation?
  • Multiplicities Correct
Which of the following is not a component of internal control as defined by COSO?
  • Inherent risk Correct
Which of the following is not a criterion for selection of a primary key?
  • Longer key values are better than shorter key values. Correct
Which of the following is not a form of business rules?
  • Compulsory Correct
Which of the following is not a management control for wireless networks?
  • Conducting appropriate awareness training on wireless networks Correct
Which of the following is not a step in using a Unified Modeling Language (UML) Class model to prepare a database?
  • Map Associations to Primary Keys. Correct
Which of the following is not a Stewardship and Reporting role of the Accounting/Finance Function in Business?
  • Human Resource management Correct
Which of the following is not an Accounting/Finance Operations role of the Accounting/Finance Function in Business?
  • Stakeholder assurance Correct
Which of the following is not something a model of database structures must be able to describe?
  • The sequence that entities are accessed Correct
Which of the following is the best reason that a collaboration model would not be used to diagram the conversion process?
  • All conversion activities are internal to the organization. Correct
Which of the following is the best way to compensate for the lack of adequate segregation of duties in a small organization?
  • Allowing for greater management oversight of incompatible activities. Correct
Which of the following least reflects the purpose of a business rule in the conversion process?
  • Ensuring no production without a customer order Correct
Which of the following represents an inherent limitation of internal controls?
  • The CEO can request a check with no purchase order. Correct
Which of the following statement is correct regarding internal control?
  • An inherent limitation to internal control is the fact that controls can be circumvented by management override. Correct
Which of the following statements about foreign keys is not true?
  • A foreign key cannot be NULL. Correct
Which of the following statements is incorrect about digital signature?
  • A digital signature is a message digest encrypted using the document creator's public key. Correct
Which of the following statements presents an example of a general control for a computerized system?
  • Restricting access to the computer center by use of biometric devices. Correct
Which of the following statements regarding the black-box approach for systems auditing is correct?
  • The auditors first calculating expected results from the transactions entered into the system. Then, the auditors compare these calculations to the processing or output results. Correct
Which of the following tasks cannot be performed through queries in access?
  • Enter data into tables Correct
Which of the following types of businesses is least likely to employ a conversion process?
  • Retail store Correct
Which of the statements regarding the data warehouse is incorrect?
  • Includes data for the current fiscal year only Correct
Which SAP modules would a manufacturing company use to create a delivery order for a sales transaction?
  • Sales and Distribution Correct
Which type of data models allows each record to have multiple parent and child records?
  • The network model Correct
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