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In creating DFDs, a context diagram a)       Includes major transformation processes. b)       Depicts systems boundaries. c)       Is not necessary. d)       Is very detailed. In a payroll processing DFD, the "prepare reports" activity will be represented by __________, the "employee payroll file" will be represented by __________, and the "bank" will be represented by __________..
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SHORT ANSWER 81.Define fraud. 82.What are the two kinds of fraud in business? 83.What are the actions recommended by the Treadway Commission to reduce the possibility of fraudulent financial reporting? 84.What are the three common things that happen in a fraud? 85.What techniques are used to conceal theft by fraud? .
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ESSAY 101.Describe the basic business activities and transactions for a typical merchandising company. 102.Coding systems are used throughout accounting information systems.  Describe some useful guidelines that will result in a better coding system. 103.In accounting and AIS, what is the relationship between the general and subsidiary ledgers? .
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CH 3 MULTIPLE CHOICE The narratives, diagrams, charts, and other written materials that explain how a system works are collectively called a)       documentation. b)       data flows. c)       flowcharts. d)       schema. One popular means of documenting a system is to develop diagrams, flowcharts, tables, and other graphical representations of information. These are often.
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SHORT ANSWER 90.How are "Give and Take" transactions classified in business today and what impact does this have on AIS? 91.Name the major transaction cycles. 92.What is the purpose of source documents?  What controls are embedded in source documents?  Give two examples of source documents. .
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11.Misappropriation of assets can also be called a)Computer fraud b)Employee fraud c)Fraudulent financial reporting d)Management fraud 12.Intentional or reckless conduct that results in materially misleading financial statements is called a)financial fraud. b)misstatement fraud. c)fraudulent financial reporting. d)audit failure fraud. 13.The Treadway Commission studied 450 lawsuits against auditors and found that a)misappropriation of assets.
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In a DFD, a square box represents a)       data sources and destinations. b)       data flows. c)       transformation processes. d)       data stores. In a DFD, a "data sink" is also known as a)       data stores. b)       transformation processes. c)       data flows. d)       data destinations.   In a DFD, an arrow represents a)      .
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51.Which of the statements below is incorrect regarding semantic data modeling? a)It facilitates the efficient design of transaction processing databases. b)It facilitates communicating with the intended users of the system. c)It allows a database designer to use knowledge about how the business processes work to design the database. d)Semantic data.
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31.Many database systems include a feature that simplifies the creation of reports by allowing users to specify the data elements desired and the format of the output. This feature is named the __________. a)report writer b)report generator c)report creator d)report printer 32.The abstract representation of the contents of a database.
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81.Many small businesses choose to outsource their payroll activities to firms that specialize in providing payroll services. Dolores Yu operates a payroll processing business in Calabasas, California. When she prints and delivers payroll checks to her clients, her work is part of her firm's a)revenue cycle. b)expenditure cycle. c)financing cycle. d)production cycle. 82.Hector Sanchez works.
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61.On Monday morning, Janet Pillsner, Chief Information Officer at International Securities Corporation (ISC), got some bad news. A tape used to store system data backups was lost while it was being transported to an offsite storage location. She called a meeting of her technical staff to discuss the implications of.
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Chapter 4 MULTIPLE CHOICE 1.What is the most popular type of database? a)hierarchical b)relational c)object-oriented d)network 2.Using a file-oriented approach to data and information, data is maintained in a)a central database. b)many interconnected files. c)many separate files. d)a decentralized database. 3.File-oriented approaches create problems for organizations because of a)multiple transaction files. b)a.
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SHORT ANSWER 74.Define and distinguish between these terms: database, database management system, database system and database administrator. 75.What is a major advantage of database systems over file-oriented transaction processing systems? 76.What is the difference in logical view and physical view? 77.Describe the different schemas involved in a database structure.  What is the.
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78.What is a data dictionary? 79.List the four languages used within a DBMS. 80.Name the three "anomalies" that may occur in an improperly designed relational database? 81.Name the types of attributes that tables possess in a relational database. 82.Briefly explain the two advantages semantic data modeling has over normalization when.
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Following is a context diagram for a current Payroll Processing System.  ) Identify the data sources and destinations, data flows, and transformation process marked by question marks.  ) What would you need to do to explode this diagram? Four flowcharts have been provided for the following descriptions.  Identify the mistake(s).
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71.In Petaluma, California, electric power is provided to consumers by the Power To The People Electrical Company, a local co-op. Each month PTTP mails bills to 70,000 households and then processes payments as they are received. What is the best way for this business to ensure that payment data entry.
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21.Which of the following is not one of the important aspects of the Sarbanes-Oxley Act? a)The creation of the Public Company Accounting Oversight Board b)New rules for auditors and management c)New roles for audit committees d)New rules for information systems development 22.A ________________ helps employees act ethically by setting limits beyond which.
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96.A well-designed data processing cycle should collect data connected with three facets of business activity.  Name the three facets. 97.Source documents are usually generated in the process of conducting common business activities.  Name a source document connected with the revenue cycle. 98.Source documents are usually generated in the process of.
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11.Which of the following control classifications does not fit with the others listed below? a)preventative b)detective c)administrative d)corrective 12.Which of the following is accomplished by corrective controls? a)identify the cause of the problem b)correct the resulting errors c)modify the system to prevent future occurrences of the problem d)All of the.
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Which symbol would be used in a flowchart to represent a computer process? a)       #1 b)       #2 c)       #5 d)       #15 Which symbol would be used in a flowchart to represent a decision? a)       #10 b)       #16 c)       #9 d)       #6 Which symbol would be used in a flowchart to.
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31.Many fraud cases go unreported and unprosecuted for several reasons.  Why is this the case? a)Companies are reluctant to report computer crimes because a highly visible computer fraud is a public relations nightmare. b)Such crimes are difficult, costly, and time-consuming to investigate and prosecute. c)Law enforcement and the courts are.
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85.Discuss the ways in which a well-designed DBMS will facilitate the three basic functions of creating, changing, and querying data. 86.List the four DBMS "languages."  Provide a brief description which identifies who uses them and for what purpose. 87.Describe the information that is contained in the data dictionary. .
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41.The unauthorized access to and use of computer systems a)Hacking b)Hijacking c)Phreaking d)Sniffing 42.Which of the following is the easiest method for a computer criminal to steal output without ever being on the premises? a)dumpster diving b)by use of a Trojan horse c)using a telescope to peer at paper reports d)electronic eavesdropping on computer monitors.
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31.According to the ERM, these deal with the effectiveness and efficiency of company operations, such as performance and profitability goals. a)Compliance objectives b)Operations objectives c)Reporting objectives d)Strategic objectives 32.According to the ERM, these objectives help ensure the accuracy, completeness and reliability of internal and external company reports. a)Compliance objectives b)Operations objectives c)Reporting objectives d)Strategic objectives 33.Which of the following.
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The Union Soup Kitchen is a non-profit organization that collects, stores, prepares and provides food to the homeless in Erie, Pennsylvania. Donations of food are recorded in a database and a receipt is provided to the donor. When food is used, the database is updated so that it always reflects.
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A data flow diagram (or DFD) has four basic elements.  The people and organizations that send data to and receive data from the system are known as a)       data sources and destinations. b)       data flows. c)       transformation processes. d)       data stores. In general, a data destination will be shown by a)      .
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Chapter 5 MULTIPLE CHOICE 1.Perhaps the most striking fact about natural disasters in relation to AIS controls is that a)many companies in one locale can be seriously affected at one time by a disaster. b)losses are absolutely unpreventable. c)there are a large number of major disasters every year. d)disaster planning has largely.
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41.The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the __________ anomaly. a)purge b)erase c)delete d)integrity 42.One important constraint in a relational database environment is that a primary key uniquely identifies each row in a data table. This.
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51.Tapping into a communications line and then entering the system by accompanying a legitimate user without their knowledge is called a)superzapping. b)data leakage. c)hacking. d)piggybacking. 52.A fraud technique that slices off tiny amounts from many projects is called the __________ technique. a)Trojan horse b)round down c)salami d)trap door  53.Spyware is a)Software.
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11.Separating the logical and physical views in a database allows the programmers to concentrate on coding the application logic a)by identifying physical location and layouts of various data items. b)since they do not have to focus on the physical location and layouts of various data items. c)by consolidating all data.
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Chapter 6 MULTIPLE CHOICE 1.What is one reason why AIS threats are increasing? a)LANs and client/server systems are easier to control than centralized, mainframe systems. b)Many companies do not realize that data security is crucial to their survival. c)Computer control problems are often overestimated and overly emphasized by management. d)Many companies believe.
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