AIS Exam #1

output

A monthly sales report produced by an information system would be an example of an __________ activity

transactions

An accounting information system is defined as a system that records, processes and reports on business __________ (decisions/transactions)

primary key

An attribute or a combination of attributes that uniquely identifies each instance in a class

foreign key

An attribute or combination of attributes that allows relational tables to be linked together

the intended consequences

IT projects are frequently cancelled, late, over budget, or don't deliver __________

program evaluation review technique

PERT

systems development life cycle

SDLC

class

a ________ is an object which is implemented as a table in a relational database

enterprise

a ________ system is a centralized database that collects data from throughout the firm (info from orders, customers, sales, inventory, employeess)

constraint

a business rule is a succinct statement of a ___________ on a business process

database

a collection of related data used by businesses to maintain info about various types of objects, events, people, and places

database management system

a computer program that creates, modifies, and queries the database is called a __________ ___________ __________ __________ or DBMS

by placement or with notes

a constraint can be modeled

mandatory information

a corporate tax return would be considered to be __________

data

a data flow diagram shows the flow of _________ through a system, such as one or more business processes

- design - implementation - repair - security

a database administrator is responsible for the ________ of the database

types of objects

a database is used to maintain info about

higher

a subprocess can be used when _________ levels of abstraction are appropriate

intention to use system

according to the technology acceptance model perceived usefulness predicts what other dimension of the acceptance model?

analyze

accountants gather information relevant in solving business problems, create or extract that information and then _______ that information to solve the problem

either manual or computerized systems

accounting information system ______________

discretionary information

activity-based accounting would be an example of

- players on a team - teams in a league - stocks in a stock index

aggregations relationships include:

evaluator

an IT auditor serves as an ________ of the accounting information system

timely

an attribute of relevant info is: the information is

predictive value

an attribute of relevant information is: the information provides _________

foreign key

an attribute that allows tables to be linked together is a

designer

as business analysts and information providers, accountants understand what data is needed to solve a problem and are, thus, in a unique position to serve as a ___________ of accounting information system

neutrality

attributes to reliable information include representational faithfulness, verifiability and ________________

each attribute in a table must have a unique name and the values of specific attribute must be of the same type

basic requirements of tables in a database

- using process modeling tools - communicating information about current and future business processes - defining business process requirements

business analysis includes:

- reveal unnecessary constraints - limit options - make modeling easier

business rules are valuable because

- strict enforcement - pre-override - post-override

business rules can be enforced using the following enforcement levels

entity relationship diagrams

class diagrams are similar to

B

classes A and B are linked. multiplicities on the association next to A are 1..1 and next to B are 0..* in this case, post the foreign key in class

arrows

data flows symbol

rectangle

data source

rectangle with open ends

data store

branching gateways

direct flows based on the answer to a question

are less than the benefits of using that information

discretionary information should only be produced if the costs ___________

- organization charts - business process models - training manuals

documentation includes:

relationships

generalization _________ allow groupings of things that share common characteristics

by creating a new table with primary keys of both tables

how is a many-to-many relationship implemented in a relational database?

steps

in BPMN, activities represent specific _____________ in the business process

diamond

in BPMN, gateways are represented as

reports

in Microsoft access objects, ____________ is used to integrate data from one or more tables or queries to provide organized info to decision makers

foreign

in order to implement a relationship in access, you must use a ________ key

data

in the information value chain presented in this book, what precedes the receipt of information?

business event

in the information value chain, what precedes the collection of data?

user

information is defined as data organized in a meaningful way to be useful to the ___________

reliable information

information that is not designed to lead users to accept or reject any specific decision would be an attribute of

relevant information

information which helps users evaluate how past decisions actually worked would be an attribute of

salesperson and customer

list agents who are often involved in sales transactions

discretionary information

managerial accounting information is generally produced for internal information purposes and would be considered to be _____________

inclusive

one or more tokens can be processed from an _______ gateway

measurement

performance __________ is an accounting function in the business management support role

- should be controlled by the assigning organization - uniquely identifies the instances of a class - cannot be blank

primary keys

oval

process symbol

data

raw facts that describe the basic characteristics of an event would be defined as ______________

storage

recorded transactions that are saved in the cloud would be an example of _____ activity in an info system

- organization role responsible for specific activities - events that start the process - sequence of flow

regardless of notation, workflow or activity models need to be able to describe:

do not span multiple pools

sequence flows

arrows

sequence flows are represented by ___________ to indicate progression of activity within the process

dummy tasks

tasks that must be completed in a specific sequence but don't require additional resources or a specific completion time that have task dependency?

cost

the 3 constraints of project management are scope, time, and _______

audtiros

the SOX act requires management and ________ to report on the effectiveness of internal controls over the company's accounting system

sponsor

the _______ is generally a senior executive who takes responsibility for the success of the project

critical

the ________ path is the longest path for a project and represents min amount of time needed for the completion of the project when sufficient resources are allocated

project manager

the ____________ is the lead member of the project team & is responsible for the project

record keeping responsibilities

the general rule associated with the segregation of duties is that accounting controls should be set up separate (1) custodies of assets, (2) authorization of transactions and (3) ______

monitors the overall scope of the project and supports the project manager in managing the project

the project sponsor advocates for the project with company management, obtain necessary resources for successful completion and ________________

association

the relationship between two classes is depicted by an

relevant

to be useful to decision makers, information from an AIS must be reliable and _________

- how the accounting system summarizes business process information - risks the business faces - how the accounting system collects business process information

to be valuable business partners, accountants must understand financial reporting and additionally they must understand:

work breakdown structure

to prepare a PERT chart all project tasks to complete a project must be broken down in a process known as ___________

true

true or false: a list of tables associated with a UML class diagram would include attributes, primary keys, and any foreign keys for each table

false: they direct flow but do not make decisions

true or false: branching gateways reflect decision

false

true or false: branching gateways reflect decisions

false, they are a form of aggregate relationships

true or false: composition relationships are a form of generalization relationships

true

true or false: constraints on an association can be modeled with a text statement of the constraint near the constrained end of the association

true

true or false: intermediate timer events can indicate a delay until the end of the month

true

true or false: management must maintain evidential matter, including documentation, to provide reasonable support that is has established adequate internal control structures and procedures

false

true or false: subprocesses can be used when the modeler wants to show lower levels of abstraction (more detail than usual)

false

true or false: supply chain is the term used to describe a firms interactions with its current and potential clients

true

true or false: when using SQL to retrieve data, the WHERE clause can be used to indicate how tables are linked

technology, firm infrastructure, HRM, procurement

what are supporting activities in the value chain?

describes in detail the desired features of the system

what does the design phase of SDLC do?

inbound logistics

what is a primary activity of the value chain?

informate

what is the IT strategic role that uses technology to provide information about business activities to senior management or to employees across the firm?

accountability

what is the name of one of the 10 core principles of effective information technology planning that clearly identifies one responsible for implementing the plan?

measurable performance

what is the name of one of the 10 core principles of effective information technology planning that provides a means to measure and monitor project performance?

certified information technology professinal

what would be an appropriate designation for a CPA with a broad range of technology experience and knowledge?

CISA

what would be the most appropriate designation for a professional who serves as an IT auditor?

value chain

when a product passes through value enhancing activities the process is called the

value chain

when a product passes through value-enhancing activities, the process is called the _________

evaluator

when auditors assess the internal controls in an AIS as part of the SOX act, they are serving in their role as an _________ of the system

ISACA

which group established COBIT standards?

supply chain management software

which information system is most likely to impact the total cost of goods sold line item?

implementation phase

which phase of the SDLC involves development and testing of the system?

customer relationship management software

which software manages sales and market for current sales and customer service?