AIS CH 5
Consider association 1 in this UML diagram depicting Sunset Graphic's quotes. What is the multiplicity expected next to the Quote class?
0..*
When using pools in a BPMN activity model, which of the following is not required?
Each pool must have multiple swimlanes.
Refer to the association marked with the number 1 in the preceding diagram. Which of the following is the best description of the association?
Each sale is associated with a minimum of one employee.
Firm infrastructure activities
are all of the activities needed to support the firm, including the CEO, finance, accounting, and legal.
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?
One employee may be associated with many cash receipts.
Data
are simply raw facts that describe and event and have little meaning on their own (serves as in input)
Outbound logistics
are the activites that warehouse and distribute the finished goods to the customers.
Operations
are the activities that transform inputs into finished goods and services.
Inbound logistics
are the same activities associated with receiving and storing raw materials and other partially completed materials, and distributing those materials to manufacturing when and where they are needed.
Dynamic range checks change depending on __________.
context
Supply Chain Management software
can be used to optimize processes within the supply chain. Determine levels of inventory in stock and the amount to be ordered. Determine timing to transferring inventory.
In the generic REA model of the sales and collection process, there are normally two resources: an inventory resource that is decreased as a result of the sales event, and __________ resource that is increased as a result of the cash receipts event.
cash
An intermediate error event changes process flow when an _________ occurs.
exception
Documentation
explains how business processes and business systems work(a tool for information transmission and communication).
True or false: completeness checks ensure that each field is complete.
false
True or false: business process analysis is an intuitive process.
false. Reason: It is an iterative process not intuitive.
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.
false. Its ?..? to ?..?
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
Business analysis
the process of defining business process requirements and evaluating potential improvement (ascertaining, documenting, and communicating).
True or false: reasonableness checks are similar to dynamic range checks.
true
Reliable
information that is free from bias and error (verifiable, representational faithfulness, neutrality)
Sequence flow must by continuous from the start event to an end event in each __________.
pool
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 many-to-many relationship.
In the accompanying UML class diagram, the correct posting of foreign keys is indicated by which of the following?
Cash Receipt primary key is posted in Order as a Foreign Key
Certified Information Systems Auditor (CISA)
perfroms IT audits
Which of the following are basic elements of Sunset Graphics' process for preparing quotes?
Customer's requirements Sunset's products and services Prices and quantities
The sales and collection process is the point of contact between the firm and which set of external business partners?
Customers
Which of the following is an acceptable change to this BPMN activity diagram?
Hide the orchestration in the Customer pool
Which of the following is an acceptable change to a BPMN activity diagram?
Hide the orchestration in the Customer pool.
Accounting is an information providing activity, so accountants need to understand
How the system that provides that information is desgined, implemented, and used How financial information is reported How information is used to make decisions
What is the purpose of an intermediate error event?
Indicates a change in flow due to a process exception
Business process
a defined sequence of business activities that use resources to transform specific inputs into specific outputs to achieve a business goal (constrained by business rules).
Business model
a simple, abstract representation of one or more business processes (typically a graphical depiction).
The basic steps in identifying and developing business rules include three elements: event, condition, and __________ .
action
An AIS is important
because it provides information that companies are required to have and also information that can be used to make important decisions.
Message flows are modeled with __________ arrows and sequence flows are modeled with solid arrows.
dashed
Implementer
database administrator
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
Each relational table attribute must be defined as a _________ in Microsoft Access.
field
Message
flows between pools describe the interactions between organizations that participate in a process.
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
In a one-to-many relationship, 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
Accounting information system (AIS)
is defined as a system that records, processes and reports on transactions to provide financial and non-financial information to make decisions and have appropriate levels of internal controls (security measures to protect sensitive data) for those transactions.
Informate-down
provide information about business activities to employees across the firm Give information to all levels of the organization to empower decision making.
Service activities
provide the support of customers after the products and services are sold to them.
Range checks are designed to ensure that data entries are between established lower __________ and bounds.
upper
Certified Information Technology Professional (CITP)
works to effectively and efficiently manage information while ensuring the data's reliability, security, accessibility and relevance.
Consider association 3 in this UML diagram depicting Sunset Graphic's quotes. What is the multiplicity expected next to the Quote class?
0..*
In the accompanying UML class diagram of Sunset Graphics' sales and collection process, consider the association between Order and Cash Receipt classes marked number 2. If customers pay for orders in full some time after the sale with a single payment, the multiplicities next to the Cash Receipt class are which of the following?
0..1
Workflow models must be able to describe
1. Events that start, change, or stop flow in the process. 2. Activites and taks within the process. 3. The sequence of flow between tasks. 4. Decision points that affect the flow.
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.
In the accompanying UML class diagram of Sunset Graphics' sales and collection process, consider the association between Order and Cash Receipt classes marked number 2. If customers pay for all outstanding orders in full with a single payment, the multiplicities next to the Orders class are which of the following?
1..*
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales during the month in full at the end of the month. Which of the following is the multiplicity that should be found next to the sales class?
1..*
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales in full at the end of the month. Which of the following is the multiplicity that should be found next to the cash receipts class?
1..*
Assume you are implementing a database from the preceding diagram. How many tables would the database include?
4
__________ controls limit who can use and who can change records in the system.
Access
Which of the following is not part of the REA framework?
All of the choices are part of the REA framework.
Which of the following is not a purpose of a subprocess in BPMN?
All of the choices are purposes of subprocesses in BPMN.
Which of the following is not an activity within the sales and collection process?
All of the choices are sales and collection activities.
__________ controls ensure data integrity and an audit trail.
Application
The basic steps to develop business rules start with identifying important business events and then determining which of the following?
Appropriate actions to take
AIS Investment Strategic Role
Automate (0.05%) Informate (0.40%) Transform (1.51%)
_________ checks ensure that all required fields are entered before a record can be created or updated.
Completeness
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales during the month in full at the end of the month. Which of the following is the best example of a business rule that constrains the association?
Customers are allowed to pay for sales on credit.
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 participate in many sales.
Which of the following is the best reason that type images support internal control activities?
Designate responsibilities for separation of duties
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?
Each cash receipt is associated with only one customer.
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?
Each cash receipt is associated with only one employee.
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?
Each cash receipt is deposited into one cash account.
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?
Each customer is associated with a maximum of many cash receipts.
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?
Each customer participates in a minimum of zero sales.
Refer to the association marked with the number 1 in the preceding diagram. Which of the following is the best description of the association?
Each employee participates in a minimum of zero sales.
Which of the following statements is true?
Each pool must have a start event and sequence flows are shown by arrows with a solid line are true.
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?
Each sale may involve a maximum of many inventory items.
True or false: Sunset Graphics records sales revenue when they receive an order.
False
True or false: The relational database implemented from a UML class diagram would contain fewer tables than the UML class diagram has classes.
False
True or false: A collaboration sales activity model in BPMN focuses on the possible errors in the sales process.
False.
Which of the following best describes the purpose of an intermediate error event in BPMN?
Indicates an exception to the process
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
Which of the following are important features of this BPMN diagram?
It is a collaboration diagram. It shows choreography between pools. It shows essential sales and collection activities. It shows the orchestration of sales and collection process activities.
Refer to the association marked with the number 5 in the preceding diagram. What is the best description of the type of inventory that this company sells?
Items identified by UPC (bar codes)
Which of the following classes is most likely to be a type image?
Job category
__________ flows between pools describe the interactions between organizations that participate in a process.
Message
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?
None of these are a description of the association.
How do you implement a one-to-many relationship in a relational database?
Post a foreign key.
Assume you are implementing a database from the preceding diagram. Which of these is the best way to implement the relationship identified by the number 6?
Post the primary key of cash in cash receipts as a foreign key.
Assume you are implementing a database from the preceding diagram. Which of these is the best way to implement the relationship identified by the number 3?
Post the primary key of customers in sales as a foreign key.
Assume you are implementing a database from the preceding diagram. Which of these is the best way to implement the relationship identified by the number 5?
Post the primary key of inventory in sales as a foreign key.
Sunset Graphics' sales and collection process includes which of the following activities?
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?
Reconciling the bank statement
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best example of a business rule that constrains the association?
Sales must include at least one inventory item.
Which of the following sales and collection process activities can result in the creation of an account receivable?
Shipping ordered products to the customer
Refer to the association marked with the number 3 in the preceding diagram. What is the best interpretation if the minimum multiplicity next to Customers is 0 instead of 1?
Some customers never buy anything.
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
Which of the following is an example of a business rule implementing access controls?
The warehouse containing inventory must be locked when the inventory manager is not present and user's recording collections cannot modify sales records are business rules implementing access controls.
Which of the following are true about the generic REA pattern for the sales and collection process?
There are normally 2 resources. There are 2 economic events. There are internal and external agents.
Which of the following are valid uses of a collapsed subprocess in BPMN?
To hide unnecessary detail.
True or false: Business rules help ensure that information systems operate in a consistent and effective manner.
True
True or false: Type images help manage business processes by applying constraints or summarizing economic activity.
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
True or false: application controls include a variety of input validation checks.
True
Business Process Modeling Notation (BPMN)
a standard for the description of activity models.
Procurement activities
activities involve purchasing inputs such as raw materials, supplies, and equipment.
Sunset's process for preparing customer quotes includes resources, events and
agents
Technology activities include
all of the technologies to support value-creating activities. These technologies also include research and development to develop new products or research and development to determine ways to produce products at a cheaper price.
Application controls ensure data integrity and provide an __________ trail.
audit
Evaluator
auditor
In the generic REA model of the sales and collections process, the minimum multiplicity next the sales class for the association between customers and sales is zero, because customers are usually entered into the database __________ they participate in a sale.
before
Internal control
broadly defined as a process designed to provide reasonable assurance regarding the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.
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
One type of application control is field __________.
checks
Which of the following describes message flows between pools?
choreography
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.
composition
To turn a many-to-many relationship into a one-to-many relationship, you will create a ___________ association between the tables.
composition
Business rules implement specific __________ activities for a particular business process.
control
Type images support __________ activities by designating responsibilities.
control
Manager
controller or CFO
Access
controls limit who can use and who can change records in the system.
To create a relational table in Microsoft Access, select the _________ tab and then click on the Table Design icon.
create
Activity models
describe the sequence of workflow in a business process or processes.
Multiplicities determine where __________ keys will be posted.
foreign
Internal control is a process designed to provide reasonable assurance about all of the following except:
frequency of financial reporting
Transform
fundamentally redefine business processes and relationships IT allows Ebay and Amazon to develop a business model based on IT.
Certified Internal Auditor (CIA)
globally accepted certification for internal auditors
Marketing and sales activities
identify the needs and wants of their customers to help attract them to the firm's products and buy them.
The difference between business rules and internal control is that business rules _________ internal control activities.
implement
Human resource management activites
include recruiting, hiring, training and compensating employees.
Relevant
information that is capable of making a difference in a decision (predictive value, feedback value, timely)
Information
is defined as being data organized in a meaningful way to be useful to the user
Discretionary information
is information that is not required by law
Mandatory information
is information that is required by law (Form 10-K and Tax Returns)
Customer Relationship Management software
is used to manage interactions with customers and may include the following: Track customer purchases Ensure customer satisfaction Product placement
Business process analysis is an _________ process.
iterative
In a ____ to ____ relationship, 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
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
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
multiplicities
Determining proper foreign key placement uses ______.
multiplicities
The sales and collection process includes activities necessary to sell products and record ________ from customers.
payments
The sales and collection process includes activities necessary to sell products and record __________ from customers.
payments
Informate-up
provide information about business activities to senior management Summarize performance for senior management (digital dashboards, etc.).
User
record journal entries
The supply chain
refers to the flow of materials, information, payments, and services from suppliers all the way through the customer.
To be useful information must have these attributes:
relevant and reliable
Automate
replacing human labor in automating business processes Digitize your medical records.
Organizations implement Internal controls by creating business __________.
rules
The multiplicities for the association between sales and cash receipts classes depend on the __________ of the business.
rules
The standard multiplicities on the association between Customers and Sales for the generic REA model would have 0..* next to the __________ class and 1..1 next to the __________ class.
sales; customers
Access controls implement appropriate __________ of duties.
segregation
In BPMN, a collapsed __________ contains a series of steps that are hidden from view.
subprocess
Designer
system analyst
The enterprise system
system is a centralized database that collects data from throughout the company including orders, customers, sales, inventory, and employees.
