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