D217 Accounting Information Systems - Set 2 - Part 2

Test your knowledge of technical writing concepts with these practice questions. Each question includes detailed explanations to help you understand the correct answers.

Question 21: Which description is associated with a data dictionary?

A record of all transactions for the audit trail

A collection of customer details

A description of every data element in the database

A list of vendors and their addresses

Question 22: What type of file allows records to be accessed via an index?

Archive file

Sequential file

Indexed file

Transaction file

Question 23: Which anomaly is caused by data redundancy in an unnormalized table?

Update anomaly

Sequence anomaly

Transaction anomaly

Trial balance anomaly

Question 24: What is an insertion anomaly?

An error in payroll records

The unintentional insertion of incorrect data into a table

An incorrect balance in the general ledger

A discrepancy in inventory counts

Question 25: What system is more than an elaborate transaction processing system and also functions as a decision support tool?

General ledger system

Payroll system

Enterprise resource planning (ERP) system

Accounts payable system

Question 26: What is a characteristic of an enterprise resource planning (ERP) systems core applications?

They support payroll processing

They facilitate internal communications across departments

They allow unauthorized access to customer data

They generate vendor reports automatically

Question 27: What does the TRUSTe seal indicate about an organization's online practices?

The organization is certified to handle online payments

The organization agrees to TRUSTe privacy policies and responds to customer complaints

The organization ensures transaction security only

The organization is exempt from privacy audits

Question 28: What type of seal does Verisign, Inc. provide for online security?

Payment processing certification

ICSA security certification

TRUSTe privacy seal

Security assurance for transmitted data

Question 29: Which organization promotes ethical business practices through self-regulation and provides an online certification?

TRUSTe

Better Business Bureau (BBB)

ICSA

Verisign

Question 30: What control environment change affects procurement and cash disbursements by electronic commerce?

Transactions are no longer subject to audits

Transactions are performed automatically in real time

Employees are required to sign off on every transaction

Only vendors control transaction records

Question 31: Why is effective communication between systems lacking in traditional, non-ERP models?

There is no need for systems integration

Systems are not designed to communicate with each other

Systems rely on manual processes

Systems are not connected to external vendors

Question 32: What kind of anomalies do improperly normalized tables create?

Database corruption

Sequence errors

Data redundancies

Reconciliation errors

Question 33: Which access point is most commonly used to commit computer fraud?

Network server

Data collection point

Operating system

Database

Question 34: Which test verifies that credit checks and accounts payable three-way matches are performed by an application?

Completeness test

Accuracy test

Validity test

Redundancy test

Question 35: What is the function of a completeness test?

To check for redundant data

To ensure that all required data is present

To verify access credentials

To test the accuracy of payroll data

Question 36: Which outcome can occur if systems development is not separated from the database administrator (DBA)?

More accurate reporting

Increased system efficiency

Deficient database access controls

Fewer compliance requirements

Question 37: What is the purpose of audit trail tests?

To test employee records

To ensure applications create an adequate audit trail

To update transaction files

To generate payroll reports

Question 38: What does the black box approach in auditing involve?

Testing the internal logic of an application

Analyzing flowcharts and interviewing personnel without accessing internal application details

Creating test files for audit verification

Generating reports from transaction logs

Question 39: Why might an organization choose to implement preventive controls over detective controls?

Preventive controls are cheaper to maintain

Preventive controls reduce the likelihood of undesirable events

Detective controls offer limited protection

Preventive controls are easier to implement

Question 40: What is a characteristic of a group code?

It represents complex items involving multiple fields of related data

It is used to sequence transactions in a ledger

It tracks physical assets in a system

It is a code used only for customer identification

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