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Accounting Expert Answers & Study Resources : Page 229

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120) Listed below is a list of terms relating to internal control processes, followed by definitions of those terms. Required: Match the letter next to each definition with the appropriate term. Each answer will be used only once. ________ 1. Check digit ________ 2. Upstream resubmission ________ 3. Exposure ________ 4. Control register ________ 5. Hash.

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  • 120) Listed below a list of terms relating to internal
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31) A DFD may consist of either DFD or ANSI flowchart symbols. 32) A document flowchart is similar to a systems flowchart. 33) The forms distribution chart is closely related to the document flowchart. 34) The sandwich rule states that every process symbol should be placed between an input and output symbol. 35) UML.

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  • 31) A DFD may consist of either DFD or ANSI
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11) Under the Uniform Electronic Transaction Act, digital signatures are not legally binding in most states. 12) File servers exist mainly as storage for electronic files. 13) The enterprise architecture describes the joint structure and behavior of the enterprise and its information system. 14) The enterprise architecture involves five enterprise architectural domains. 15) Human.

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  • 11) Under the Uniform Electronic Transaction Act, digital signatures not
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110) Flowchart symbols that represent the I/O function and the medium upon which the information is recorded, and/or the manner of handling such information, are known as A) basic input/output symbols. B) specialized input/output symbols. C) LDFD symbols. D) HIPO hierarchy chart modules. 111) The principle behind the "sandwich rule" states that A) flowcharts should leave.

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  • 110) Flowchart symbols that represent the I/O function and the
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95) The marking of a form or document to direct or restrict its further processing is called A) an endorsement. B) a restriction. C) blocking. D) a cancellation. 96) Identifying transaction documents to prevent their further or repeated use after they have performed their function is known as A) cancellation. B) restriction. C) blocking. D) endorsement. 97) The general term.

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124) The following data is related to the time required to post checks drawn by the Last National Bank's depositors: Number of checks posted795 Total elapsed minutes520 Rest period minutes12 Interruption minutes15 Required: a. Calculate the standard posting time per check. b. Calculate the combined rest and interruption time as a percentage of the standard time per.

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  • 124) The following data related to the time required to
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21) Service-oriented architecture is an applications architecture design framework that facilitates the development of application suites that share information with each other. 22) Database drivers connect applications to printers. 23) The enterprise service bus (ESB) transfers data to users through a graphical user interface. 24) A guessed plaintext attack will succeed even though.

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  • 21) Service-oriented architecture an applications architecture design framework that facilitates
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90) Which of the following would generally not be appropriate in preparing a document flowchart? A) Columnar headings B) Flowlines C) Process symbols D) Connector symbols 91) A type of resource utilization technique which is used to rationally assign work activities to particular individuals, departments, or other entities is A) work measurement. B) work distribution analysis. C) branching.

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  • 90) Which of the following would generally not be appropriate
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  1) The term risk is synonymous with exposure. 2) Selecting the best opportunities and managing uncertainties is part of Enterprise Risk Management (ERM). 3) COBIT stands for Control Objectives for Businesses in Technology fields. 4) ISO 27002 is a widely accepted international standard for best practices in information security. 5) Financial accounting is concerned.

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  •   1) The term risk synonymous with exposure. 2) Selecting the best
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87) ________ store relatively current transaction data for quick access by management in support of tactical decision making. A) Data warehouses B) Operational databases C) Relational databases D) Data marts 88) ________ store enormous volumes of current and historical data for use in research and analysis. A) Data warehouses B) Operational databases C) Relational databases D) Data marts 89) ________.

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  • 87) ________ store relatively current transaction data for quick access
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60) The acronym for the organization responsible for standardizing flowchart symbols is A) FASB. B) ANSI. C) AICPA. D) CMA. 61) Audit tests that follow compliance tests and rely on the interim audit's results are called A) substantive tests. B) follow-up tests. C) internal control tests. D) evaluation tests. 62) Which of the following is a procedure included in systems.

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  • 60) The acronym for the organization responsible for standardizing flowchart
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97) The value reference model depicts the value chain at ________ levels of abstraction. A) one B) two C) three D) four 98) The activities related to moving a product are referred to as A) value chain activities. B) supply-chain activities. C) logistical activities. D) primary activities. 99) The ________ reference model defines the typical business model in terms of.

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  • 97) The value reference model depicts the value chain at
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77) The AICPA's Web Trust attestation program provides assurance that a merchant's Web site has A) some type of functioning information protection. B) business practices disclosure. C) transaction integrity. D) All of these answers are correct. 78) Servers that exist to support eBusiness are A) mail servers. B) file servers. C) Web servers. D) All of the above support.

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  • 77) The AICPA's Web Trust attestation program provides assurance that
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