Systems Analysis and Design for Accountants
Final Test Solutions
Course Introduction
This course introduces the principles and methods of systems analysis and design with a focus on their application within accounting environments. Students will explore the processes involved in analyzing, modeling, and designing information systems that support accounting functions such as transaction processing, auditing, and financial reporting. Emphasis is placed on understanding user requirements, internal controls, systems documentation, and the implementation of accounting information systems. The course also covers the role of accountants in systems development projects, ethical considerations, and the use of contemporary software tools for system design. Through case studies and projects, students gain practical experience in designing systems that enhance business decision-making and meet regulatory standards.
Recommended Textbook
Accounting Information Systems 13th Global Edition by Marshall B. Romney
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Page 2
Chapter 1: Accounting Information Systems: an Overview
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Sample Questions
Q1) One activity within the value chain is research and development.This activity can be identified as a
A)firm infrastructure activity.
B)human resources activity.
C)technology activity.
D)purchasing activity.
Answer: C
Q2) Paid time-off policies,job descriptions,and procedures manuals are examples of information needed to support key decisions in what business process?
A)hire and train employees
B)acquire inventory
C)sell merchandise
D)collect payment from customers
Answer: A
Q3) True or False: An accounting information system requires at least one computer.
A)True
B)False
Answer: False
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Chapter 2: Overview of Transaction Processing and Enterprise Resource Planning Systems
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Q1) Which step below is not considered to be part of the data processing cycle?
A)data input
B)feedback from external sources
C)data storage
D)data processing
Answer: B
Q2) When displayed on a monitor,data output is referred to as
A)reports.
B)hard copy.
C)soft copy.
D)financials.
Answer: C
Q3) True or False: Traditionally,accounting information systems have been used to collect,process,store and report non-financial information.
A)True
B)False
Answer: False
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Page 4
Chapter 3: Systems Documentation Techniques
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Sample Questions
Q1) Discuss the ways in which information professionals interact with documentation tools and the various levels of understanding necessary.
Answer: At a minimum,a professional should be able to read documentation.A professional may also be called upon to evaluate internal control system documentation in order to identify control strengths and weaknesses or recommend improvements.A professional may be engaged to prepare documentation,which requires the greatest amount of skill and understanding of a particular system.
Q2) In a data flow diagram of the vendor payment process,"Vendor" will appear above or in
A)a square.
B)a circle.
C)two horizontal lines.
D)none of the above
Answer: A
Q3) True or False: The Sarbanes-Oxley Act requires auditors to create flowcharts to document business processes.
A)True
B)False
Answer: False
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Page 5
Chapter 4: Relational Databases
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Sample Questions
Q1) The database design method in which a designer uses knowledge about business processes to create a diagram of the elements to be included in the database is called A)normalization.
B)decentralization.
C)geometric data modeling.
D)semantic data modeling.
Q2) Identify one potential drawback in the design and implementation of database systems for accounting.
A)Double-entry accounting relies on redundancy as part of the accounting process,but well-designed database systems reduce and attempt to eliminate redundancy.
B)Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine.
C)Relational DBMS provide the capability of integrating financial and operational data.
D)Relational DBMS can accommodate multiple views of the same underlying data; therefore,tables storing information about assets can include data about both historical and replacement costs.
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Chapter 5: Computer Fraud
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Sample Questions
Q1) Which of the following will not reduce the likelihood of an occurrence of fraud?
A)encryption of data and programs
B)use of forensic accountants
C)adequate insurance coverage
D)required vacations and rotation of duties
Q2) Why is computer fraud often much more difficult to detect than other types of fraud?
A)because massive fraud can be committed in only seconds,leaving little-to-no evidence
B)because most perpetrators invest their illegal income rather than spend it,concealing key evidence
C)because most computer criminals are older and more cunning than perpetrators of other types of fraud
D)because perpetrators usually only steal very small amounts of money at a time,requiring a long period of time to pass before discovery
Q3) Why do fraudulent acts often go unreported and are therefore not prosecuted?
Q4) Describe at least four ways a company can make fraud less likely to occur.
Q5) What are the actions recommended by the Treadway Commission to reduce the possibility of fraudulent financial reporting?
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Chapter 6: Computer Fraud and Abuse Techniques
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Q1) Terrorists often use ________ because it is an effective way to transmit information and receive orders.
A)steganography
B)packet sniffers
C)trap doors
D)time bombs
Q2) Zeus is an example of a A)virus.
B)worm.
C)Trojan horse.
D)war dialing.
Q3) The deceptive method by which a perpetrator gains access to the system by pretending to be an authorized user is called
A)cracking.
B)masquerading.
C)hacking.
D)superzapping.
Q4) Describe the differences between a worm and a virus?
Q5) Describe at least four social engineering techniques.
Q6) What is social engineering?
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Chapter 7: Control and Accounting Information Systems
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Sample Questions
Q1) Identify the statement below which is true.
A)Requiring two signatures on checks over $20,000 is an example of segregation of duties.
B)Although forensic specialists utilize computers,only people can accurately identify fraud.
C)Internal auditors,rather than external auditors,can conduct evaluations of effectiveness of Enterprise Risk Management processes.
D)Re-adding the total of a batch of invoices and comparing the total with the first total you calculated is an example of an independent check.
Q2) Identify the most correct statement with regards to an event.
A)An event identified by management will occur.
B)An event identified by management may or may not occur.
C)An event identified by management may not trigger other events.
D)It is easy to determine which events are most likely to occur.
Q3) Why did COSO develop the Enterprise Risk Management framework?
A)to improve the audit process
B)to improve the risk management process
C)to improve the financial reporting process
D)to improve the manufacturing process
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Page 9
Chapter 8: Controls for Information Security
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Sample Questions
Q1) Which of the below keeps a record of the network traffic permitted to pass through a firewall?
A)intrusion detection system
B)vulnerability scan
C)log analysis
D)penetration test
Q2) If the time an attacker takes to break through the organization's preventive controls is greater than the sum of the time required to detect the attack and the time required to respond to the attack,then security is
A)effective.
B)ineffective.
C)overdone.
D)undermanaged.
Q3) The Trust Services Framework reliability principle that states that users must be able to enter,update,and retrieve data during agreed-upon times is known as A)availability.
B)security.
C)maintainability.
D)integrity.
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Page 10
Chapter 9: Confidentiality and Privacy Controls
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Q1) On June 17,2013,a laptop computer belonging to Thea Technologies was stolen from the trunk of Jamie Marcia's car while she was attending a conference.After reporting the theft,Jamie considered the implications for the company's network security and concluded there was little to worry about because
A)the computer was insured against theft.
B)the computer was protected by a password.
C)the data stored on the computer was encrypted.
D)it was unlikely that the thief would know how to access the company data stored on the computer.
Q2) Identify the first step in protecting the confidentiality of intellectual property below.
A)Identifying who has access to the intellectual property
B)Identifying the means necessary to protect the intellectual property
C)Identifying the weaknesses surrounding the creation of the intellectual property
D)Identifying what controls should be placed around the intellectual property
Q3) Describe some steps you can take to minimize your risk of identity theft.
Q4) Describe symmetric encryption and identify three limitations.
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Chapter 10: Processing Integrity and Availability Controls
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Sample Questions
Q1) What is the primary objective of ensuring systems and information are available for use whenever needed?
A)to minimize system downtime
B)to minimize system expense
C)to maximize system processing speed
D)to maximize sales
Q2) A facility that is pre-wired for necessary telecommunications and computer equipment,but doesn't have equipment installed,is known as a
A)cold site.
B)hot site.
C)remote site.
D)subsidiary location.
Q3) Sonja Greer called the IT Help Desk in a bad mood."I'm trying to open an Excel file,but I get a message that says that the file is locked for editing.Why is this happening to me?"
The answer is likely that
A)the file is corrupted due to a computer virus.
B)Sonja probably opened the file as read-only.
C)concurrent update controls have locked the file.
D)there is no problem.Sonja is editing the file,so it is locked.
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Page 12
Chapter 11: Auditing Computer-Based Information Systems
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Q1) What is not a typical responsibility of an internal auditor?
A)helping management to improve organizational effectiveness
B)assisting in the design and implementation of an AIS
C)preparation of the company's financial statements
D)implementing and monitoring of internal controls
Q2) Which statement below is incorrect regarding program modifications?
A)Only material program changes should be thoroughly tested and documented.
B)During the change process,the developmental version of the program must be kept separate from the production version.
C)After the modified program has received final approval,the change is implemented by replacing the developmental version with the production version.
D)When a program change is submitted for approval,a list of all required updates should be compiled and then approved by management and program users.
Q3) True or False: Embedded audit molecules can be used to continually monitor the system and collect audit evidence.
A)True
B)False
Q4) Describe the risk-based audit approach.
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Page 13
Chapter 12: The Revenue Cycle: Sales to Cash Collections
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Q1) The shipping department at Eka Toys follows policies that determine which carrier will deliver orders according to the size,weight,and destination of the shipment.It maintains standing agreements with shippers that specify legal responsibility for the shipment while it is in transit.The terms of the shipping agreements are documented on A)picking tickets.
B)packing slips.
C)bills of lading.
D)RFID tags.
Q2) A way to incorporate the advantages of Electronic Data Interchange with the Electronic Funds Transfer is
A)Financial Electronic Data Interchange.
B)e-commerce.
C)to use procurement cards.
D)an electronic lockbox.
Q3) Describe typical credit approval procedures.
Q4) Discuss ways in which technology can be used to streamline cash collections.
Q5) Explain how to effectively segregate duties in the sales order activity.
Q6) Describe the two methods to manage accounts receivable.
Q7) Discuss the revenue cycle threat of stockouts,carrying costs,and markdowns.
Page 14
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Chapter 13: The Expenditure Cycle: Purchasing to Cash
Disbursements
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Q1) EFT payments are generally performed by
A)the treasurer.
B)a cashier.
C)an accounts payable clerk.
D)a credit manager.
Q2) Which electronic files are either read or updated when goods are ordered from a vendor?
A)inventory,vendors,and accounts payable
B)vendors and accounts payable
C)inventory,vendors,and open purchase orders
D)open purchase orders and accounts payable
Q3) What is the key difference between the MRP and JIT inventory management approaches?
A)Only JIT reduces costs and improves efficiency.
B)MRP is especially useful for products such as fashion apparel.
C)JIT is more effectively used with products that have predictable patterns of demand.
D)MRP schedules production to meet estimated sales needs; JIT schedules production to meet customer demands.
Q4) Under what conditions is MRP more suitable than JIT and vice versa?
Page 15
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Chapter 14: The Production Cycle
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Q1) The expenses associated with the use of clean rooms in the production of computer hard drives are ________ costs.
A)prevention
B)inspection
C)internal failure
D)external failure
Q2) Explain what CIM means and its benefits.
Q3) In addition to identifying and dealing with defective products before they reach customers,quality management is concerned with initiating process changes that will reduce the number of defective units produced.All other things held constant,a decrease in the number of defective units will increase throughput by
A)increasing productive capacity.
B)increasing productive processing time.
C)increasing yield.
D)increasing all components of throughput.
Q4) Discuss the criticisms of traditional cost accounting methods.
Q5) Discuss two measures that can address the threats of inefficiencies and quality controls problems.
Q6) What role does the AIS play in the production cycle?
Page 16
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Chapter 15: The Human Resources Management and Payroll Cycle
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Q1) Which of the following is not a benefit of using a payroll service bureau or a professional employer organization?
A)freeing up of computer resources
B)increased internal control
C)reduced costs
D)wider range of benefits
Q2) Which type of payroll report lists the voluntary deductions for each employee?
A)payroll register
B)deduction register
C)earnings statement
D)federal W-4 form
Q3) Many companies offer their employees a "cafeteria" approach to voluntary benefits in which employees can pick and choose the benefits they want.This plan is normally called a(n)
A)elective plan.
B)menu options benefit plan.
C)flexible benefit plan.
D)buffet plan.
Q4) What controls are available to address the threat of payroll errors?
Q5) Describe benefits and threats of incentive and bonus programs.
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Chapter 16: General Ledger and Reporting System
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Q1) Which of the following balanced scorecard dimensions provides measures on new products?
A)financial
B)internal operations
C)innovation and learning
D)customer
Q2) Which of the following is not one of the principles of proper graph design for bar charts?
A)Include data values with each element.
B)Use 3-D rather than 2-D bars to make reading easier.
C)Use colors or shades instead of patterns to represent different variables.
D)Use titles that summarize the basic message.
Q3) A major way in which IFRS differs from GAAP that will affect the design of a company's general ledger and reporting system is an IFRS principle known as A)componentization.
B)monetization.
C)securitization.
D)none of the above
Q4) How is an audit trail used in the general ledger and reporting system?
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Chapter 17: Database Design Using the Rea Data Model
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Q1) Identify the statement below that is false with respect to cardinalities.
A)Cardinalities describe the nature of the relationship between two entities.
B)No universal standard exists for representing information about cardinalities in REA diagrams.
C)The minimum cardinality can be zero or one.
D)The maximum cardinality can be zero,one,or many.
Q2) Every person in the world can have more than one friend,and each person in the world can be a friend to more than one person.Thus,the cardinality that exists between friends and people is
A)one-to-one.
B)one-to-many.
C)many-to-many.
D)none of the above
Q3) Identify the notation often used to represent cardinality information.
A)dotted lines
B)Greek characters
C)crow's feet
D)color coding
Q4) Describe the three basic rules that apply to the REA model pattern.
Q5) Describe data modeling.
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Chapter 18: Implementing an Rea Model in a Relational Database
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Q1) Which of the following is not one of the three steps to implementing an REA diagram in a relational database?
A)Assign attributes to appropriate tables.
B)Create a table for each distinct entity in the diagram and for each many-to-many relationship.
C)Link every event to at least one resource.
D)Use foreign keys to implement one-to-one and one-to-many relationships.
Q2) Which table is most likely to have a concatenated key?
A)customer
B)sales
C)customer-sales
D)accounts receivable
Q3) A query that extracts,for a given time period,all purchases for which there is no corresponding disburse cash event will yield
A)a cash account ledger.
B)a credit sales journal.
C)an accounts receivable ledger.
D)an accounts payable journal.
Q4) Explain the five rules for drawing integrated REA diagrams.
Page 20
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Chapter 19: Special Topics in Rea Modeling
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Q1) The temporal difference between Request Inventory and Order Inventory is reflected by the
A)Request Inventory minimum cardinality of 1.
B)Request Inventory maximum of N.
C)Order Inventory maximum of N.
D)Order Inventory minimum of 0.
Q2) Why is cost information stored in several relational tables?
Q3) Which of the following is not one of the four main events in a typical production cycle REA diagram?
A)issuance of raw materials
B)order raw materials
C)use of labor in production
D)use of machinery and equipment in production
Q4) Why is the event Issue Debt often modeled as a separate event entity?
Q5) The textbook explicitly identifies ________ as situation where a properly designed database can yield tax benefits.
A)meal and entertainment expenses
B)salary expenses
C)travel expenses
D)depreciation expenses
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Chapter 20: Introduction to Systems Development and Systems Analysis
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Sample Questions
Q1) It is most difficult to quantify ________ when assessing economic feasibility.
A)benefits
B)costs
C)the payback period
D)costs,benefits,and the payback period
Q2) Identify the individuals who make up the project development team and describe the team's purpose.
Q3) ________ requires that all activities and the precedent and subsequent relationships among them be identified.
A)A CASE diagram
B)A Gantt chart
C)A PERT diagram
D)A SDLC cycle
Q4) ________ is a form of resistance when users continue to use a manual process instead of adopting a new information system.
A)Acceptance
B)Aggression
C)Avoidance
D)Aggravation
22
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Chapter 21: Ais Development Strategies
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Q1) End-user computing is likely to result in a(n)
A)well tested system.
B)well documented system.
C)rapidly developed system.
D)efficient system.
Q2) The first step in developing a prototype emphasizes
A)developing a good prototype into a fully functional system.
B)speed and low cost rather than efficiency of operation.
C)that users identify changes to be made in an iterative process.
D)what output should be produced rather than how it should be produced.
Q3) Who is typically responsible for installing turnkey systems?
A)an organization's IT department
B)the vendor who provides the system
C)a third-party hired by the system vendor
D)Nobody.Turnkey systems install themselves.
Q4) ________ are one example of a cloud computing solution.
A)Application service providers
B)Turnkey vendors
C)SDLC implementations
D)Canned software providers
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Chapter 22: Systems Design,implementation,and Operation
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Q1) Deciding how often a certain report should be provided to users is part of which conceptual design specification element?
A)data storage
B)input
C)output
D)processing procedures and operations
Q2) The project development committee for Photomat Incorporated is discussing output design alternatives for a new,organization-wide accounting information system.There is disagreement among the team regarding whether the quarterly sales numbers be disclosed in a narrative,displayed as a table,or appear in a bar chart.What output design consideration is the team discussing?
A)Use
B)Medium
C)Format
D)Location
Q3) What is the objective of output design? What are the output design considerations? What are the various categories of outputs?
Q4) How can accountants help in the systems development life cycle (SDLC)process?
Q5) Describe the eight basic steps in program design.
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