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Study Resources (Accounting)

MULTIPLE CHOICE 1.When studying the detailed feasibility of a new project a.prototyping does not affect the schedule feasibility analysis b.the need for user training will influence the schedule feasibility analysis c.protection from fraud and errors will influence the schedule feasibility analysis d.a cost-benefit review will affect the schedule feasibility analysis 2.Protection from inadvertent disclosures of confidential.
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SHORT ANSWER 1.Why is it important that the systems professionals who design a project not perform the detailed feasibility study of the project? 2.List at least three one-time costs and three recurring costs in system development. 3.____________________ benefits can be measured and expressed in financial terms, while ____________________ benefits cannot be easily measured.
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21.Which of the following statements is correct? TCP/IP a.is the basic protocol that permits communication between Internet sites. b.controls Web browsers that access the WWW. c.is the file format used to produce Web pages. d.is a low-level encryption scheme used to secure transmissions in HTTP format. 22.FTP a.is the document format used to produce Web pages. b.controls.
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10.Describe the rule for assigning foreign keys in a (1:1) association 11.Explain the relationship between Cardinality and Association. 12.Explain how events, resources and agents are linked in a REA diagram. 13.What are the minimum number and type of event entities that an REA diagram must include? 14.Why would a company adopt the REA approach.
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TRUE/FALSE 1.The majority of the cost of a system is incurred in the new systems development phase of the life cycle. 2.According to the text, a stakeholder is an end user of a system. 3.The objective of systems planning is to link systems projects to the strategic objectives of the firm. 4.The Systems Development.
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TRUE/FALSE 1.According to the REA philosophy, information systems should support only the needs of accounting professionals. 2.Many believe that the accounting profession should shift away from financial statement reporting toward providing information that assists decision-making. 3.Modern managers need both financial and nonfinancial information that traditional GAAP-based accounting systems are incapable of providing. 4.The REA.
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MULTIPLE CHOICE 1.Goals of ERP include all of the following except a.improved customer service b.improvements of legacy systems c.reduced production time d.increased production 2.Core applications are a.sales and distribution b.business planning c.shop floor control and logistics d.all of the above 3.Data warehousing processes does not include a.modeling data b.condensing data c.extracting data d.transforming data 4.Which of the following is usually not part of an ERP’s core.
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11.The duality association in an REA diagrams signifies that each economic transaction involves two agents. 12.A difference between ER and REA diagrams is that ER diagrams present a static picture of the underlying business phenomena. 13.ER diagrams always label entity names in the singular noun form. 14.When modeling M:M associations, it is conventional.
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11.Instead of implementing an application in a single “big-bang” release, modern systems are delivered in parts continuously and quickly 12.When the nature of the project and the needs of the user permit, most organizations will seek a pre-coded commercial software package rather than develop a systems in-house. 13.All of the steps in.
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21.What is meant by the OLAP term - Drill-down? 22.What is meant by the OLAP term - Slicing and dicing? 23.What should management do to assess the potential benefits from implementing an ERP 24.Internal efficiency is cited as one reasone for separating the data warehouse from the operational database. Explain. 25.Why are data in.
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11.Core applications are also called OLAP. 12.The client/server model is a form of network technology in which user computers, called clients, access ERP programs and data via a host computer called a server. 13.A data warehouse is a relational or multi-dimensional database that may require hundreds of gigabytes of storage. 14.Drill-down capability is.
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TRUE/FALSE 1.Electronic commerce refers only to direct consumer marketing on the Internet. 2.The standard format for an e-mail address is DOMAIN NAME@USER NAME. 3.The network paradox is that networks exist to provide user access to shared resources while one of its most important objectives is to control access. 4.Business risk is the possibility of.
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31.The accountant’s role in systems analysis includes all of the following except a.specify audit trail requirements b.prepare data gathering questionnaires c.suggest inclusion of advanced audit features d.ensure mandated procedures are part of the design 32.The role of the steering committee includes a.designing the system outputs b.resolving conflicts that arise from a new system c.selecting the programming techniques to.
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21.In a hierarchical topology, network nodes communicate with each other via a central host computer. 22.Polling is one technique used to control data collisions. 23.The more individuals that need to exchange encrypted data, the greater the chance that the key will become known to an intruder.  To overcome this problem, private key.
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21.The degree of compatibility between the firm’s existing procedures and personnel skills and the requirements of the new system is called a.technical feasibility b.operational feasibility c.schedule feasibility d.legal feasibility 22.The ability of a system to protect individual privacy and confidentiality is an example of a.schedule feasibility b.operational feasibility c.legal feasibility d.economic feasibility 23.The systems project proposal a.provides management with a basis.
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ESSAY 1.How are OLTP and OLAP different? Give examples of their use. 2.Why does the data warehouse need to be separate from the operational databases? 3.If an auditor suspected an “unusual” relationship between a purchasing agent and certain suppliers, how could “drill-down” be used to collect data? .
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11.A tangible benefit a.can be measured and expressed in financial terms b.might increase revenues c.might decrease costs d.all of the above 12.Intangible benefits a.are easily measured b.are of relatively little importance in making information system decisions c.are sometimes estimated using customer satisfaction surveys d.when measured, do not lend themselves to manipulation 13.Which technique is least likely to be used to.
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11.Auditors of ERP systems a.need not worry about segregation of duties. b.may feel that the data warehouse is too clean and free from errors. c.find independent verification easy. d.need not worry about system access since the ERP determines it. 12.Legacy systems are a.old manual systems that are still in place. b.flat file mainframe systems developed before client-server.
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11.What are cookies and why are they used? 12.List at least five top-level domain names used in the United States. 13.When are networks connected with a bridge and with a gateway? 14.Describe an advantage to the client/server topology. 15.Describe one primary advantage of polling as a network control method. .
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MULTIPLE CHOICE 1.What do you call a system of computers that connects the internal users of an organization that is distributed over a wide geographic area? a.LAN b.decentralized network c.multidrop network d.Intranet 2.Network protocols fulfill all of the following objectives except a.facilitate physical connection between network devices b.provide a basis for error checking and measuring network performance c.promote compatibility.
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16.Describe the three-tier client server model. 17.Why must a data warehouse include both detail and summary data? 18.How does a data warehouse help the external auditor perform the audit? 19.What is the closed database architecture? 20.What is meant by the OLAP term - consolidation .
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11.Which types of entities are included in REA diagrams? a.support events b.economic events c.internal agents d.all of the above 12.Which of the following associations would most likely describe the relationship between an internal agent and an economic event: a.1:M b.1:1 c.0:M d.none of the above 13.Which of the following statement is correct? a.The REA model requires that phenomena be characterized in.
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TRUE/FALSE 1.The primary goal of installing an ERP system is reducing system maintenance costs. 2.The recommended data architecture for an ERP includes separate operational and data warehouse databases. 3.A closed database architecture shares data easily. 4.ERP systems support a smooth and seamless flow of information across organizations. 5.OLAP stands for on-line application processing. 6.The primary goal.
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MULTIPLE CHOICE 1.Which statement is NOT true?  REA resources are:  a.assets b.affected by support events c.scarce d.under the control of agents 2.The concept of duality means that a REA diagram must consist of: a.two events, one of them economic the other support b.two agents, one of them internal and the other external c.two resources, one increased and the.
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11.Sniffer software is a.software used by malicious Web sites to sniff data from cookies stored on the user’s hard drive b.used by network administrators to analyze network traffic c.used by bus topology Intranets to sniff for a carrier before transmitting a message to avoid data collisions d.illegal programs downloaded from the Net to sniff.
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11.The phrase “.com” has become an Internet buzz word. It refers to a top-level domain name for communications organizations. 12.The client-server model can only be applied to ring and star topologies. 13. Only two types motivation drive Dos attacks:  1) to punish an organization with which the perpetrator had a grievance; and.
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