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ACC 564 Final Exam Part 1

Course Accounting Info Systems

Question 1 .

An accounting information system (AIS) processes ________ to provide users with ________.

. Question 2 .

Paid time-off policies, job descriptions, and procedures manuals are examples of information needed to support key decisions in what business process?

. Question 3 .

Which of the following is a primary activity in the value chain?


. Question 4 .

A change in the AIS that makes information more easily accessible and widely available within an organization is most likely to first influence the

. Question 5 .

A frantic StroFrinzel called the home office from Des Moines. "You have got to help me. I am about to close a great sale, but I have to be able to guarantee delivery by the fourteenth. I can't get through to the company Web site to verify delivery!" "Thank you for calling. Your call is very important to us. However, all of our lines are currently in use. Please try again later." Which of the following characteristics of useful information is absent in the situation described above?

. Question 6 .

The coding technique most likely used for sales orders is called a

. Question 7 .

The quality assurance department at a large manufacturing business enters data into the AIS that is used to produce a weekly report that summarizes the proportion of defective units in each product line. This is an example of

Question 8 .


A specialized journal

. Question 9 .

Data must be collected about three facets of each business activity. What are they?

. Question 10 .

A specialized journal would be most likely to be used to enter

. Question 11 .

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 the amounts and types of food that are available. In a data flow diagram, which type of symbol would be used to represent the flow of data from the donor into the system?

. Question 12 .

A flowchart that depicts the relationships among the input, processing, and output of an AIS is

. Question 13 .


In a data flow diagram of the customer payment process, "Customer payment" will appear above or in

. Question 14 .

In general, a data destination will be shown by

. Question 15 .

In preparing a DFD, when data are transformed through a process, the symbol used should be

. Question 16 .

When the human resources manager wants to gather data about vacation and personal day usage by employees and by departments, the manager would use which language?

. Question 17 .

The potential inconsistency that could occur when there are multiple occurrences of a specific data item in a database is called the


. Question 18 .

The schema that provides an organization-wide view of the entire database is known as the

. Question 19 .

The database requirement that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the

. Question 20 .

In a relational database, requiring that every record in a table have a unique identifier is called the

. Question 21 .

Which of the following is an opportunity that could contribute to employee fraud?

. Question 22 .

Which of the following is the greatest risk to information systems and causes the greatest dollar losses?


. Question 23 .

One fraudulent scheme covers up a theft by creating cash through the transfer of money between banks. This is known as

. Question 24 .

Most frauds are detected by

. Question 25 .

The most efficient way to conceal asset misappropriation is to

. Question 26 .

A fraud technique that slices off tiny amounts from many projects is called the ________ technique.

. Question 27 .

Computer fraud perpetrators that modify programs during systems development, allowing access into the system that bypasses normal system controls are using


. Question 28 .

A fraud technique that allows a perpetrator to bypass normal system controls and enter a secured system is called

. Question 29 .

Computer fraud perpetrators who use telephone lines to commit fraud and other illegal acts are typically called

. Question 30 .

A ________ is similar to a ________, except that it is a program rather than a code segment hidden in a host program.

. Question 31 .

________ controls prevent, detect and correct transaction errors and fraud.

. Question 32 .

According to the ERM, these objectives help ensure the accuracy, completeness and reliability of internal and external company reports.


. Question 33 .

Generally in a risk assessment process, the first step is to

. Question 34 .

The process that a business uses to safeguard assets, provide accurate and reliable information, and promote and improve operational efficiency is known as

. Question 35 .

According to the ERM, these help the company address all applicable laws and regulations.

. Question 36 .

Which of the following is an example of a corrective control?

. Question 37 .

The process of turning off unnecessary features in the system is known as

. Question 38 .


The process that screens individual IP packets based solely on the contents of the source and/or destination fields in the packet header is known as

. Question 39 .

According to the Trust Services Framework, the reliability principle of integrity is achieved when the system produces data that

. Question 40 .

Compatibility tests utilize a(n) ________, which is a list of authorized users, programs, and data files the users are authorized to access or manipulate.

. Question 41 .

Which of the following is not one of the three important factors determining the strength of any encryption system?

. Question 42 .

Which of the following descriptions is not associated with symmetric encryption?

. Question 43 .


An electronic document that certifies the identity of the owner of a particular public key.

. Question 44 .

Which of the following is not one of the 10 internationally recognized best practices for protecting the privacy of customers' personal information?

. Question 45 .

These are used to create digital signatures.

. Question 46 .

This determines the correctness of the logical relationship between two data items.

. Question 47 .

This determines if characters are of the proper type.

. Question 48 .

Check digit verification is an example of a(n)


. Question 49 .

This batch processing data entry control sums a non-financial numeric field.

. Question 50 .

What is the most effective way to ensure information system availability?

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