ACCT 3303 Chapter 5

One type of application control is field ____ .

checks

Range checks are designed to ensure that data entries are between established lower and ___ bounds.

upper

_____ controls limit who can use and who can change records in the system.

Access

Select all that apply Which of the following are rules for forming appropriate relational tables from a UML class diagram? Add a table for each class. Add a table for each association. Add a table for each many-to-many relationship. Add extra tables for access control.

Add a table for each class. Add a table for each many-to-many relationship.

The basic steps to develop business rules start with identifying important business events and then determining which of the following? How to ensure data integrity Which control activity to apply Appropriate actions to take Who can use the system

Appropriate actions to take

____ checks ensure that all required fields are entered before a record can be created or updated.

Completeness

True or false: Sunset Graphics records sales revenue when they receive an order. True False

False

True or false: The relational database implemented from a UML class diagram would contain fewer tables than the UML class diagram has classes. True False

False

True or false: The standard multiplicities for the (duality) association between sales and cash receipts classes in the generic REA pattern are 1..1 next the sales class and 0..1 next to the cash receipts class. True False

False

True or false: business process analysis is an intuitive process. True False

False

True or false: completeness checks ensure that each field is complete. True False

False

Which of the following best describes the purpose of an intermediate error event in BPMN? Indicates an exception to the process Starts a new process when an error occurs Ends a process when an error occurs Branches to test whether an error will occur

Indicates an exception to the process

Which of the following classes is most likely to be a type image? Job category Inventory Employee Orders

Job category

In a ___ to ____ relationship (where the maximum is many on both sides of the association), the link is implemented by creating a new, linking table where the primary key is the combination of the two primary keys of the participating tables.

Many, Many

____ flows between pools describe the interactions between organizations that participate in a process.

Message

Select all that apply Which of the following are basic elements of Sunset Graphics' process for preparing quotes? Sunset's products and services Payment in advance Prices and quantities Customer's requirements

Prices and quantities Customer's requirements Sunset's products and services

Select all that apply Sunset Graphics' sales and collection process includes which of the following activities? Purchase products Receive payment Pay employees Prepare products Provide quote

Provide quote Prepare products Receive payment

____ checks compare entries in one field to entries in other fields to ensure the value is reasonable.

Reasonableness

Which of the following is not a normal part of the sales and collection process? Collecting sales tax Recording customer payments Recording the sales transaction Reconciling the bank statement

Reconciling the bank statement

Select all that apply Which of the following would be found in the Order Items table describing the specific products sold on each order? The primary key of the Products table The quantity of each product to be sold on that order The primary key of the Orders table The date that the Order was issued

The primary key of the Products table The quantity of each product to be sold on that order The primary key of the Orders table

Select all that apply Which of the following are true about the generic REA pattern for the sales and collection process? There are 2 economic events. There is an accounts receivable class. There are internal and external agents. There are normally 2 resources.

There are normally 2 resources. There are 2 economic events. There are internal and external agents.

True or false: Business rules help ensure that information systems operate in a consistent and effective manner. True False

True

True or false: Type images help manage business processes by applying constraints or summarizing economic activity. True False

True

True or false: When the activities in one pool are the focus of a BPMN activity model, the activities in the other pool can be hidden. True False

True

True or false: application controls include a variety of input validation checks. True False

True

True or false: reasonableness checks are similar to dynamic range checks. True False

True

The basic steps in identifying and developing business rules include three elements: event, condition, and ____ .

action

Sunset's process for preparing customer quotes includes resources, events and _____. blueprints agents relationships aggregations

agents

Application controls ensure data integrity and provide an ___ trail.

audit

For the association between cash receipts (event) and cash (resource) classes in the generic REA pattern, the standard multiplicities are 1..1 next to the ____ class and 0..* next to the ____ class.

cash, cash receipts

The primary key of the Order Items table is the _____ of primary key of the Order table (order num) and the primary key of the Products table (prod num).

combination

To turn a many-to-many relationship into a one-to-many relationship, you will create a _____ association between the tables. link multiplicity composition diagram

composition

Dynamic range checks change depending on ____ .

context

Business rules implement specific ____ activities for a particular business process.

control

Type images support ____ activities by designating responsibilities.

control

To create a relational table in Microsoft Access, select the ____ tab and then click on the Table Design icon.

create

Message flows are modeled with ____ arrows and sequence flows are modeled with solid arrows.

dashed

For Sunset Graphics sales are recorded when the order is

delivered

The multiplicities for the association between the cash receipts event and the cash resource in the generic REA model indicate that each cash receipt is ____ into one bank account.

deposited

1..* and 0..1

each cash disbursement can pay for several purchases

1..1 and 0..*

each purchase can be paid for over time

1..1 and 0..1

each purchase is paid separately and in full within 30 days

An intermediate error event changes process flow when an ___ occurs.

exception

In the generic REA model of the sales and collection process, there are normally two agents: an internal agent and an ____ agent.

external

Each relational table attribute must be defined as a ____ in Microsoft Access.

field

In a one-to-many relationship (where the maximum multiplicity on one side of the association is 1 and the maximum multiplicity on the other side of the association is many), the primary key of the class on the 1 side is posted as a ____ key on the many side.

foreign

Multiplicities determine where ____ keys will be posted.

foreign

Internal control is a process designed to provide reasonable assurance about all of the following except: compliance with applicable laws and regulations effectiveness and efficiency of operations frequency of financial reporting reliability of financial reporting

frequency of financial reporting

The difference between business rules and internal control is that business rules ___ internal control activities.

implement

The difference between business rules and internal control is that business rules __________ internal control activities. control constrain implement

implement

For the association between Sales and Inventory in a generic REA model, the standard multiplicities would be 1..* next to the ____ class and 0..* next to the ____ class.

inventory, sales

Business process analysis is an ___ process.

iterative

The multiplicities on the association between the sales event and the inventory resource in the generic pattern indicate that each sale can involve _____ inventory items and each inventory item may be sold ____ times.

many, many

Determining proper foreign key placement uses ______. primary keys attributes multiplicities diagrams

multiplicities

The sales and collection process includes activities necessary to sell products and record ____ from customers.

payments

Sequence flow must be continuous from the start event to an end event in each ___ .

pool

Internal control is broadly defined as a ___ designed to provide reasonable assurance regarding the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.

process

0..1 and 1..1

purchases are fully paid in advance

The multiplicities for the association between sales and cash receipts classes depend on the ____ of the business.

rules

Access controls implement appropriate ___ of duties.

segregation

In BPMN, a collapsed ____ contains a series of steps that are hidden from view.

subprocess

Place Sunset Graphics' sales and collection process activities in the correct sequence.

1. Provide quote. 2. Receive order. 3. Prepare products. 4. Apply graphics. 5. Deliver order. 6. Invoice customer. 7. Receive payment.

_____ controls ensure data integrity and an audit trail.

Application

Which of the following best describes the business reason for the multiplicities between the customer class and the sales class in the generic UML class diagram of the sales and collection process? Customers may remain anonymous. Customers may participate in many sales. Sales may involve many payments. Sales involve many customers.

Customers may participate in many sales.

Which of the following best describes the business reason for the multiplicities between the customer class and the sales class in the generic UML class diagram of the sales and collection process? Sales involve many customers. Customers may remain anonymous. Customers may participate in many sales. Sales may involve many payments.

Customers may participate in many sales.

Which of the following is the best reason that type images support internal control activities? Establish business rules for the process Assign customers to specific employees Differentiate between internal and external agents Designate responsibilities for separation of duties

Designate responsibilities for separation of duties

When using pools in a BPMN activity model, which of the following is not required? Each pool needs one or more end events Sequence flow must be continuous from start to end Each pool must have multiple lanes Each pool needs a start event

Each pool must have multiple lanes

True or false: A collaboration sales activity model in BPMN focuses on the possible errors in the sales process. True False

False

Which of the following are valid uses of a collapsed subprocess in BPMN? To show smaller processes. To restrict sequence options. To hide unnecessary detail. To avoid using intermediate events.

To hide unnecessary detail.