ais aLL

Lapping is:

A type of fraud that can occur in the B/AR/CR process

Internet commerce simplifies the world of E-business by:

Allowing the organization to provide templates based on a customer's needs

In a data flow diagram (DFD), a(n) ______ symbol depicts an entity or a process within which incoming data flows are transformed into outgoing data flows.

Bubble

A separate account held by a corporation that contains funds strictly for employee payroll use is a(n):

Imprest payroll bank account

Centralized databases have:

Improved the efficiency of processing business event data

A business document used to notify the customer of an obligation to pay the seller for the merchandise ordered and shipped is a(n):

Invoice

Which of the following is true concerning a post-billing system?

Invoices are prepared after goods have been shipped

Which statement is true regarding knowledge management?

The primary enabler is information technology

Which of the following is true of value chains?

They consist of activities performed by the organization to transform inputs into outputs valued by the customer.

On a physical DFD, reading computer data stores and writing to computer data stores must go:

Through a computer bubble

What are files that contain business event data that is pending further action called?

Tickler files

_________ is a special code or password that enables programmers to bypass the security features of the program to access the program.

Back door

______analyzes a customer's past purchasing behavior to help marketing develop strategies for future purchases.

Basket Analysis

______ control plans regulate information processing by calculating control totals at various points in a processing run and subsequently comparing these totals.

Batch

What is a contract between the shipper and the carrier in which the carrier agrees to transport the goods to the shipper's customer?

Bill of lading

_______ _______ ______ use some physical part of the body, unique to the individual, as the password.

Biometric identification systems

Which document helps to ensure that the receiving clerks actually count the number of goods received?

Blind copy of purchase order

It is important that inventory management, the purchasing agents, the accounts payable clerks and the treasurer all work together. All of the following are expenditure cycle information flows except:

AP must inform inventory when goods are received

Which of the following is a supporting activity in the value chain?

Accounting

Which of the following is a repository of all unpaid vendor invoices?

Accounts payable master data

Which store is created as sales returns, bad debt write-offs, estimated doubtful accounts, or similar adjustments are processed?

Accounts receivable (AR) adjustments events data

A repository of any unpaid invoices issued by an organization and waiting final disposition is:

Accounts receivable master data

Describe the basic differences between ES and NN

NNs develop their own knowledge base and continue to learn

Check My Work Are the terms system and subsystem synonymous

No. Each part of a system is known as a subsystem

Coding schemes on relational databases do not include:

Normalized coding

What is inserted into the package and identifies the customer, the shipment destination, and the contents of the package?

Packing slip

If information has reliability, then it is:

Regarded as true and credible

Which software automates sales tasks such as order processing and inventory monitoring?

Sales force automation (SFA) software

In the DFD, where are records created on completion of a sales order?

Sales order master data

Which of the following is a step in the order-to-cash process?

Sales order processing

Which of the following objectives are high-level goals aligned with and supporting the organization's mission?

Strategic

______ ______ requires summarized and external information

Strategic management

A(n) ______ ______ is a graphical representation of a business process.

Systems Flowchart

______ ______ require information that is summarized, broader in scope, and need not be accurate

Tactical management

Which of the following situations is not a segregation of duties violation within the revenue cycle?

The AR clerk reconciles the AR subledger to the Control account in the general ledger on a monthly basis and investigates discrepancies.

The advantage of a logical DFD is that the focus is on:

The activities that a system performs

The systems flowchart combines which aspects?

The physical and logical

What is the purpose of a table of entities and activities?

The table summarizes the narrative so that entities (nouns) and activities (verbs) found in a narrative are clearly identified

Explain when a database designer might use a relationship table in constructing a relational database.

To link two relational tables in a M:N relationship

Which approach to manufacturing places responsibility for quality in the hands of the builder rather than in those of the inspector?

Total quality control (TQC)

_________ is a module of unauthorized computer code which is covertly placed in a seemingly harmless program.

Trojan horse

______ ______ are used to capture and input a subsequent event.

Turnaround documents

Dependencies cause several problems, called _______ _______:

Update anomalies

A disaster recovery plan typically does not include:

Upgrading the system

Goods frequently out of stock in a store location result in lost sales. The best control plan to prevent this problem is:

Use a ROP analysis

Which of the following is the correct encryption of the word SECURITY using an encryption algorithm of plus 3 letters?

VHFXULWB

Outputs of a purchasing/accounts payable/cash disbursements system normally might include all of the following except:

Vendor invoice

Add-on modules that complement the core elements of an ERP system do not include

Vendor relationship management (VRM) software

The difference between wide area networks (WANs) and local area networks (LANs) is:

WANs link local networks into an integrated communications network and LANs link shared devices

Who plans and forecasts an organization's short- and long-term HR needs?

anager of personnel planning and staffing

Which of the following SAP modules is used to automate the order-to-cash process?

Sales and Distribution (SD)

Which store contains invoice (i.e., sales) records?

Sales event data

Hacking techniques include:

- Smoozing - Phishing - Shoulder surfing

Control ______addresses whether individual control plans address multiple goals.

Efficiency

Funds on deposit and available for use are known as:

Good funds

Which of the following is not a control goal of information processes?

Ensure security of resources

What are layers of controls for restricting access?

- Access rights and threat monitoring - Authentication - Identification

Which of following activities are not considered on a level 0 DFD depicting a particular grouping of the logical activities?

- Actions performed in other-than-normal situations - Actions that merely send or receive data rather than transform data - Activities performed by the operations process

The purpose of creating flowcharts is to:

- Analyze and understand a system - Portray a system's logic and implementation - Simplify and clarify a narrative

Control plans that are particular to the purchasing business process include:

- Approve purchase requisition - Use authorized vendor data - Independent vendor master data maintenance

Intelligent Agents:

- Are frequently used by search engines - Are sometimes called "bots" - Perform their tasks without further direction from the user

The AP/CD process is designed to accomplish which of the following?

- Assist in the preparation of internal and external reports such as cash requirements forecast, aging of open vendor invoices, and spending compared to budget - Support the decision needs of those who manage the accounts payable department and the treasurer's department - Handle the repetitive work routines of the verifying vendor invoices and disbursing payments

The impact that entity-level controls can have on the effectiveness of OE/S business process controls is on:

- Automated controls - Additional annual controls - Segregation of duties

The following are key features/characteristics of an enterprise resource planning (ERP) system except:

- Automation or computerization of business processes - Integration of the major business processes - Consists of modules

For WebTrust certification a Web site must meet which of the following principles?

- Privacy - Processing integrity - Availability

3D printing:

- Can manufacture products in ways that can't be done by conventional techniques - Builds up the part layer by layer by depositing ultrathin layers, sometimes only tens of micrometers high, to create a final product - Can make objects out virtually any raw material

Value-added networks (VANs):

- Can perform communication services - Operates as a hub by linking many business partners together - Can perform translation services

B2B systems are limited to:

- Companies such as Walmart - Retail stores which rely heavily on B2B - Companies that sell predominantly over the Internet

Key control plans associated with OE/S processes include:

- Compare picking ticket to picked goods - Customer credit check - Independent shipping authorization

Factors that distinguish data from information are all of the following except

- Data are facts or figures in raw form - Data must be transformed into information - Information is data

A data flow diagram consists of which of the following symbols?

- Data store symbol - Bubble symbol - Data flow symbol

To improve decision making and operations companies combine their data resources with:

- Decision-support systems - Group decision systems - Executive information systems

Procedures that can be used to prevent or detect employee fraud schemes are:

- Direct deposit payroll - Segregate duties - Check for duplicate names, addresses, and social security numbers

Controls for paper checks include:

- Duplicate signatures - Control over check stock - Use of automated signing devices

Operations process control goals of the AP/CD process include:

- Effectiveness of operations - Resource security - Efficient employment of resources

E-Business changes organizational processes through:

- Enabling more efficient operations - Participating in new value chains - Reengineering its business processes

Processing inputs and outputs of the HR management process include:

- Evaluating employees via a supervisor review screen - Selecting employees using a needs request screen - Sending an employment letter to an employee

Business processes include

- Events Processing - Management decision making - Business Operations

The most common employee frauds are:

- Expense reimbursement fraud - Overstating hours worked - Ghost employees

A knowledge base:

- Generally contains proprietary information - Is analogous to a database - Is a collection of a company's files and documents

Key functions of the HR managers include:

- Handling employee complaints - Reducing employee turnover by helping workers achieve their career goals - Ensuring workers' health and safety

Variance analysis:

- Help manufacturing managers monitor production processes to determine that they are performing as expected. - Compares actual information about input costs and usage to standards for costs and usage for manufacturing inputs - Can be monitored to assess the interplay between costs of various inputs and efficient use of these inputs

In entity-relationship modeling the designer:

- Identifies how the things are related to each other - Draws a diagram of the relational model - Identifies the entities

What are the key controls associated with the cash receipts business process?

- Immediately separate checks and remittance advices - Lockbox - Immediately endorse incoming checks

Input goals of the information process relate to which of the following?

- Input validity (IV) - Input completeness (IC) - Input accuracy (IA)

Just-in-time (JIT) systems:

- Is a pull manufacturing philosophy or business strategy - Frequently has a profound impact on the production, planning, and control process - Designs production processes that are more responsive to precisely timed customer delivery requirements

Electronic funds transfer includes:

- Mobile payments - Wire transfers - Credit and debit card processing

Companies set reorder points based upon what criterion?

- Normal sales/depletion of the item - Safety stock for unexpected fluctuations in demand - Delivery time from the vendor

Amazon.com's e-business model is based on:

- Online shopping carts - Secure transaction software - Sophisticated data-analysis programs

The ERM framework addresses which of the following categories of management objectives?

- Operations - Strategic - Reporting

Which of the following is not one of the enablers delineated by COBIT 5?

- Processes - Principles, policies, and frameworks - Organizational structures

Key components of effective IPPs include:

- Product innovation - Supply chain management - Production process innovation

Organizations use a database management system to:

- Provide data useful to managers - Coordinate the activities of functional areas - Simplify the tasks of creating, accessing, and managing a centralized database

An enterprise system:

- Provides a central information resource for the organization - Makes possible the coordinated operation of the organization's functions - Integrates and automates business process functionality and information in an organization

In the AP/CD process rejects and exceptions occur for which of the following reasons?

- Purchase returns and allowances - The mismatch of incoming invoices with POs and receiving reports - Where batch totals for the payments selected and the payments made are not the same

Layers of controls for restricting physical access to computer facilities include:

- Restricting access to the building - Restricting access to the facility itself - Restricting access to the computer facility

Entity-level controls that may have an impact on the B/AR/CR business process controls include:

- Segregation among sales, shipping, and billing functions. - Separating the cashier and payment applications functions - Sales order master data so that bogus sales orders cannot be created auditor

The following are included in the 10 elements are included in the study of AIS except

- Technology, databases, reporting, control - Business operations, events processing, management decision making, systems development and operation - Communications, accounting and auditing principles

How will systems documentation differ between business processes that employ an enterprise system and those that do not?

- The data stores would be replaced by one data store labeled "Enterprise database" - There might be replacement of paper reports - The context diagram and the logical DFD would not change

Items sent to the general ledger department include:

- The disbursement voucher -The payroll register -The labor distribution summary

What is data?

- The measurements of objects and events - Facts or figures in raw form - Can be transformed into information

If the customer service process were integrated:

- The system automatically determines the price and the customer's creditworthiness - The enterprise system establishes the ATP date by determining whether the item is available in warehouses, scheduled to be manufactured and when it will be available. - Input of the customer name or number gives access to the customer data.

What advantages do intelligent agents have in the operation of a decision support system?

- They can collect specific information from the Internet or large data warehouses - They can identify factors that should be considered when using a system for decision making - They can perform time-consuming tasks

Online real-time (OLRT) systems:

- Update the master data essentially instantaneously - Provide the results arising from the business event - Gather business event data at the time of occurrence

Which roles can an accountant assume in the AIS?

- User - Auditor - Designer

What roles can an accountant fill in relation to the AIS?

- User - Designer - Auditor

WebTrust:

- Was developed by accountants - Is designed to provide assurance - Is displayed by a seal on the client's webpage.

Which questions do accountants address when designing AIS?

- What controls are necessary? - What will be recorded? - What reports will be produced

Steps in the purchase-to-pay process include

-Purchase order processing - Payment processing - Requirements determination

Whose definition of internal control has become widely accepted and is the basis for definitions of control adopted for other international control frameworks?

. COSO

In the AP/CD process, which of the following is the correct sequence of events?

. Validate invoice, record payable, prepare proposed payments select and record payments, issue and record disbursements

Which of the following is true of global inventory management?

A sales region can examine inventory and production capacity across the entire company's global organization

In a DFD the customer would be represented by:

A square

Organization, interrelationships, integration, and central objectives must be present in a system because

A system is a set of interdependent elements that together accomplish specific objective

This information can supplement accounting information and can assist managers in their decision making.

All of these choices are correct are beneficial functions of enterprise systems

What is the relationship between an AIS and an IS?

An AIS cannot be distinguished separately from an IS

A computer-based system that captures, stores, and reports time is:

An electronic time management system

In which system are payments to employees sent electronically through the banking system, typically using the ACH Network, and deposited directly to the employees' bank accounts?

An electronic time management system

A purchasing agent decides to buy from a higher priced vendor claiming the vendor's product is of superior quality. It later turns out that the vendor has given the purchasing agent tickets to several sporting events. The best control plan to prevent this problem is:

Approve PO

Flexible manufacturing systems (FMSs):

Are automated systems used to control production that can quickly incorporate automated engineering design changes

Each of the following is one of the themes of this textbook except for

Assurance Services

________ ________ _______ is a process that identifies events that may threaten an organization and provides a plan to ensure that the organization will either continue to operate when the threatened event occurs.

Business continuity planning

What is often used in developing the routing master for new products?

CAPP

Software packages called ________ are designed to manage all the data related to customers.

CRM

All of the following are true about add-on modules to an ERP system except that they:

Can be used to enhance the interface with business partners but not with customers

Digital image processing systems are used to:

Capture, store, retrieve, and present images of objects

Which of the following shows the details of each cash payment made?

Cash disbursements events data

Which store is created when customer payments are recorded, contains the details of each payment as reflected on the RA accompanying a payment?

Cash receipts event data

A(n) ______ ______ are an extra digit added to the identification number of entities, such as a customer number or vendor number.

Check digit

What moves hardware, software and data storage to third party data centers?

Cloud computing and storage

Collaborative processes across the supply chain using a set of processes and technology models is known as:

Collaborative Planning Forecasting and Replenishment

Which of the following objectives compliance with applicable laws and regulations?

Compliance

Which of the following advises the CSR and the shipping clerk that the order and the shipment have been accepted?

Confirm input acceptance

Lack of systems integration may result in the same data having to be multiple times into the systems. This can weaken which of the following data characteristics?

Consistency, accuracy and completeness

The following are key features/characteristics of an enterprise system except:

Consists of modules

What assists in assessing the potential effectiveness of controls in a particular business process?

Control matrix

A method of payment where a third party such as a bank, assumes, for a fee, the risk of a customer not paying for a purchase is known is:

Credit card

What is sent to notify the customer of the order's acceptance and the expected shipment date?

Customer acknowledgement

Which data store contains a record of every customer with whom the company is authorized to regularly do business?

Customer master data

Which software builds and maintains an organization's customer-related database?

Customer relationship management (CRM) software

Which software and allows a customer to inquire, perform a task, or troubleshoot problems without the help of the organization's employees?

Customer self-service (CSS) software

What factors distinguish DSS from EIS?

DSSs can provide "recommendations", but EISs do not usually do so

A(n) ______ ______ depicts a system's components; the data flows among the components; and the sources, destinations, and storage of data.

Data Flow DFD

Which if the following is a graphical representation of systems documentation for a process?

Data flow diagram

Inputs to a payroll system typically would include all of the following except:

Data from the employee master file

A major difference between the centralized database approach and the applications approach is decoupling, also known as _______ ______:

Data independence

All of the following are benefits of a centralized database approach except:

Data redundancy

In a data flow diagram (DFD), a(n) ______ symbol represents a place where data are stored.

Data store

All of the following are advantages of enterprise systems except

Decentralized empowerment

______ ______ is the process of making choices.

Decision making

Which of the following would not be a criterion of vendor performance?

Delivery dates made versus delivery dates promised

Attacks from outside the organization are known as _______ _______ ______ attacks.

Denial-of-service

The first step in E-R modeling is to:

Determine users' requirements for the database

Which technology confirms the identity of the sender and the integrity of an electronic message?

Digital signature

What occurs when there are instances of missing data, extra data, or incorrect data?

Dirty data

Which if the following is a control pan in which the source document is designed to make it easier to prepare the document and input data from the document?

Document design

______ ______ is the use of electronic networks (including the Internet) to enable business processes between individuals and organizations.

E-Business

Which of the following is true about enterprise application integration (EAI)?

EAI is an approach that combines processes, software, standards, and hardware to link two or more systems together.

Methods of conducting E-business sometimes do not include:

EDM

______ ______ are software packages that can be used to support enterprise systems

ERP Systems

The difference between system and subsystem is

Each part of a system is known as a subsystem

______ goals describe measures of success for the operations process and are unique to an organization.

Effectiveness

______ control goals relate to ensuring that resources used in the business process are being employed in the most productive manner

Efficiency

Data changes that are automatically transmitted on a continuous basis to an off-site server maintained by a third party is known as:

Electronic vaulting

Human Capital Management (HCM) includes all of the following except:

Employee termination control

Data encryption:

Employs mathematical algorithms and encryption keys to encode data

Which of the following helps to process shipments in a more timely manner and more efficiently?

Enter shipment data in shipping

_____ ______ integrate the business processes and information from all of an organization's functional areas.

Enterprise Systems

The ________ _______ is the central repository for all the data related to the enterprise's business activities and resources:

Enterprise database

Where are error and exception routines shown on systems flowcharts?

Errors and Exceptions are noted on the flowchart with an annotation

Which of the following triggers the "establish payable" process?

Establish payable

Explain how business ethics relate to internal control

Ethics must be a central concern when designing an effective internal control system

A process by which an organization pays for a purchase on the basis of the goods receipt is:

Evaluated receipt settlement (ERS)

The information system is important to the success of the organization by:

Facilitating operations processes and providing information for the organization's management

Information is all of the following, except

Facts or figures in raw form

Which of the following is true concerning the input validity goal in relation to the shipping process of B/AR/CR?

Failure to achieve this goal may result the cash account being too high

The time between payments by the customer the availability of good funds is:

Float

If information has integrity, then it is

Free of error and complete

Employees who do not currently work for the company but receive paychecks is which type of employee fraud that is routinely committed?

Ghost employees

Steps in the order-to-cash process do not include:

Goods receipt

A ______ is defined as someone who breaks into a computer system but does not hold malicious intent, while a _______ has a malicious intent.

Hacker, cracker

If information has confidentiality, then it is

Has restricted access

_____ ______ are a summation of any numeric data existing for all documents in the batch.

Hash total

An ______ logs and monitors who is on or trying to access the network, while an ______ actively blocks unauthorized traffic using rules.

IDS, IPS

When does functional dependence exist?

If a value for the first attribute determines a single value for the second attribute

Which of the following statements is true? a. A manufacturer must consider the time and resources necessary b. In the push approach to manufacturing, the sales forecast drives the production plan, and goods are produced in large batches c. Subassemblies must be manufactured the same plant as the final product d. A manufacturer must plan for the manufacture of finished goods

In the push approach to manufacturing, the sales forecast drives the production plan, and goods are produced in large batches

The Sales and Distribution (SD) module in SAP:

Includes recording customer orders, shipping goods to the customer, and billing customers

Benefits of EDM systems include all of the following, except:

Increased cost of handling and storing paper

Which types of updates can be made to master data?

Information processing and data maintenance

What are the three steps in decision making?

Intelligence, Design, Choice

_______is a process designed to provide confidence that the organization is achieving its objectives.

Internal control

Which technology helps make decisions on supply chain issues?

Inventory and network optimization tools

Which data store contains a record of each item that is stocked in the warehouse or is regularly ordered from a vendor?

Inventory master data

Web Services:

Is a software application

Which of the following is not true about the open-item accounts receivable system?

It consists of a customer's accounts receivables balance and current account activity

Which of the following is true of FMS?

It is used to control production that can quickly incorporate automated engineering design changes

Which of the following is true of MRP?

It is used to develop a time-phased requirements schedule for materials and subassemblies

Which of the following is true of CRP?

It is used to develop detailed machine- and labor-use schedules that consider available capacity

Which of the following is true of CAM?

It is used to link machines, monitor production, and provide automatic feedback to control operations

Which of the following cannot be the maximum cardinalities of two relational tables?

M:0

In an automated accounting system, activities include all of the following, except:

Journalize the business event

Why have knowledge management systems become important?

Knowledge management systems help capture, store, organize, present, distribute, and control access to the knowledge base

What data maintains information concerning an organization's short-term and long-term staffing requirements?

Labor-force planning data

On DFD exception routines:

Left on another page of the flowchart

A postal address maintained by a third party—typically a bank—which is used solely for the purpose of collecting checks is a(n):

Lockbox

A(n) ______ ______shows the flows of data into and out of the processes and data stores.

Logical DFD

Costs of Internet commerce include all the following, except:

Mailroom and other document preparation and handling costs are eliminated

To ensure information system availability:

Maintain a hot site

An organization's control environment is the responsibility of?

Management

What are three logical components of a business process?

Management, operations and information processes

Who serves as liaison between the IT department and the HR department?

Manager of human resource systems

Who develops new programs for improving existing work conditions?

Manager of safety, health services, and benefits

Which of the following SAP modules is used to automate the purchase-to-pay process?

Materials Management (MM)

Most cash disbursements are support by a vendor invoice. It is possible though that some disbursements are not invoiced. Which of the following disbursements would generally not be invoiced?

Monthly rent

Which check is a detailed comparison of the individual elements of two or more data sources to determine that they agree?

One-for-one check

Which of the following advises the CSR to check data entries for accuracy before moving on?

Online prompting

Some entity-level controls that impact AP/CD business process controls are all of the following, except:

Open access to vendor master records

Which of the following objectives addresses management's effective and efficient use of resources?

Operations

How do horizontal and vertical information flows differ?

Operations and information flows are both horizontal and vertical

______ ______ require information that is an aggregate of data related to several business events

Operations managers

The ______ ______is a system consisting of the people, equipment, organization, policies, and procedures whose objective is to accomplish the work of the organization

Operations process

Risks of Internet commerce include all of the following, except:

Organizational change

______ ______is a process by which organizations select objectives, establish processes to achieve objectives, and monitor performance.

Organizational governance

What is a listing of detailed specifications for each RM item?

Parts master

A(n) ______ ______ shows the system's internal and external entities and the flows of data into and out of these entities.

Physical DFD

A(n) ______ ______ specify where, how, and by whom a system's activities are accomplished.

Physical DFD

What authorizes the warehouse to "pick" the goods from the shelf and send them to the shipping department?

Picking ticket

Service-oriented architecture is:

Plug-and-play components

Which of the following procedures is least effective in preventing the purchasing agent from receiving kickbacks?

Prenumbering and periodically accounting for all purchase orders

In a logical DFD of noninvoiced payments where a true voucher process is used in which all expenditures must be vouchered, the sequence of events is:

Prepare disbursement voucher, record disbursement voucher, issue and record payment

Two types of activities in the value chain are known as:

Primary and supporting

Which software manages product data during a product's life?

Product life-cycle management (PLM) software

Which of the following is a primary activity in the value chain?

Production

Network providers:

Provide a link to the Internet

Internet assurance services:

Provide limited assurance to users of the vendor's Web site that the site is in fact reliable and event data security is reasonable

E-mail can be adapted to a more structured form to aid in capturing business event data by:

Providing a link to an electronic order form that removes the need for an e-mail message containing an order

Qualities of information include all of the following except

Public access

What triggers a typical AP/CD process?

Purchase order

A store that contains open POs and includes the status of each item on order is:

Purchase order master data

Which of the following is a step in the purchase-to-pay process?

Purchase order processing

A store that contains a record of each vendor that is approved for use by the organization is:

Purchase receipts data

An event data store with each record reflecting a receipt of goods and services is:

Purchase receipts data

Which of the following contains, in chronological sequence, the details of each invoice that is recorded?

Purchasing events data

The COBIT 5 framework:

Puts IT control within the larger context of enterprise-wide governance and management

Internal control is strengthened when the quantity of merchandise ordered is omitted from the copy of the purchase order sent to the:

Receiving department

Control ______addresses whether too many goals are directed at the same goal.

Redundancy

A business document used by the payer to notify the payee of the items being paid is a(n):

Remittance advice

Which of the following recognizes that each item of inventory is unique with respect to the rate at which it is sold?

Reorder point (ROP) analysis

Which of the following objectives addresses reliability of reporting?

Reporting

In the E-R diagram billing the customer for the shipment is what type of an event?

SHIPMENTS

In the E-R diagram picking goods is what type of an event comprising the sale?

STOCK_PICK

_________ are unauthorized instructions inserted into a program to systematically steal very small amounts.

Salami slicing

Lack of information systems integration when receiving a customer order over the phone can cause all of the following problems except:

Sales person may have to determine whether or not an item is available

______ control goals relate to protecting entity resources from loss, destruction, disclosure, copying, sale, or other misuse

Security

The marketing department requisitioned a personal computer. After waiting 3 weeks, they placed another requisition. The best control plan to prevent this problem is:

Send a purchase order confirmation back to the person who requisitioned the goods.

Which devices provide the identity and exact location of each item as it moves through the supply chain?

Sensors and automatic identification

What can detect a document not in the original sequence?

Sequence check

What data catalogs each employee's set of relative skills?

Skills inventory data

In a data flow diagram (DFD), a(n) ______ symbol portrays a source or a destination of data outside the system.

Square

Which of the following procedures would an entity most likely include in its BDP?

Store duplicate copies of files in a location away from the computer center

______is the degree of repetition and routine in the decision

Structure

What is structure as it relates to decisions?

Structure is the degree of repetition and routine in the decision

Which software manages the interactions with the organizations that supply the goods and services to an enterprise?

Supplier relationship management (SRM) software

Which software helps enable the steps in an organization's supply chain?

Supply chain management (SCM) software

One of the most important functions provided by an enterprise system is:

The coordination of value activities in the value chain

In an employee self-service system:

The employee gains ready access to records and can easily make changes to them

How are a bill of materials (BOM) and a routing master not similar?

They are both vital when developing detailed production instructions

It is important to capture the who, what, where, and when in describing business events because

This information can supplement accounting information and can assist managers in their decision making

Two major functions of an information system are

This information can supplement accounting information and can assist managers in their decision making

The SOX section that establishes an independent board to oversee public company audits is:

Title I - Public Company Accounting Oversight Board

The SOX section that prohibits a CPA firm that audits a public company from engaging in certain nonaudit services with the same client is:

Title II - Auditor Independence

The SOX section that requires a company's CEO and CFO to certify quarterly and annual reports is:

Title III - Corporate Responsibility

The SOX section that requires is:

Title IV - Enhanced Financial Disclosures

What is a partial dependency?

When an attribute is dependent on a portion of the primary key, not on the entire key

Data captured as business events unfold should be related to the four Ws, which are:

Who, What, Where, When

Which of the following statements is false?

With push manufacturing, goods are produced in large batches while with pull manufacturing, production is initiated as individual sales orders are received

What describes each area available for producing products, including information such as the machine available at the station, capacity, maintenance requirements, and labor needs to operate it?

Work center master

Once a purchase order has been prepared, a copy is sent to the accounts payable clerk. All of the following are reasons that the clerk is notified except for:

to immediately establish a liability