Each question in this quiz is timed.
Bob's manager complains that Bob suffers from "Analysis Paralysis," that is, he spends too much time reviewing endless reports and is reluctant to make decisions. Bob most likely suffers from ________.
Data gridlock.
Data redundancy.
Information overload.
Discretionary information.
An example of an AIS that primarily addresses internal business processes includes:
Enterprise systems.
Customer relationship management software.
Supply chain software.
B2B transaction software.
The IT strategic roles of AIS investments are classified as:
Digitize, Report, Transform
Value creation, Value Destruction, Value Neutral
Automate, Informate, Transform
Automate, Digitize, Transport
The role of accounting information systems include all except:
User
Operator
Evaluator
Manager
The correct order of effects in the value chain are:
Inbound Logistics → Operations → Service.
Inbound Logistics → Operations → Shipping.
Inbound Logistics → Operations → Outbound Logistics.
Inbound Logistics → Outbound Logistics → Marketing & Sales.
EBay uses information technology to sell goods on the internet. This would be an example of the ________ strategic role.
Informate - up.
Informate - down.
Transform.
Automate.
According to a recent study, the informate-up IT strategic role is defined as systems that:
Fundamentally redefine business processes and relationships.
Provide information about business activities to senior management.
Provide information about business activities to all employees.
Replace human labor in automating business processes.
Which of the following are considered to be mandatory information required by a regulatory body?
The total dollar value of fireworks that are sold on July 4.
Financial reports for the Securities and Exchange Commission.
The amount of taxes saved by a merger.
The cost to build an all-new Starbucks restaurant in Abu Dhabi.
Which of the following is usually the primary objective for companies when creating mandatory information?
Ensure proper controls over business processes.
The value of the information exceeds the cost to produce it.
Improve business decisions
Minimize cost.
One common way of measuring the effectiveness of the Supply Chain is through the fill rate. Which of the following best describes the fill rate?
The rate at which the stock in warehouse storage bins increases.
The average amount of time it takes for the organization to fulfill customers' orders.
The number of items per hour that receiving employees can move from the receiving dock to the warehouse.
The percentage, in monetary value, of a supplier's order which is actually delivered to the organization.
The Information Value Chain is defined as:
A centralized database that collects data from throughout the firm.
The flow of materials, information, payments, and services.
The use of computer technology to provide information about business activities to employees across the firm.
The overall transformation of data from a business need to the ultimate decision.
Effective use of Supply Chain Management software is generally expected to provide all of the following benefits except:
Reduced gross margins.
Reduced inventory carrying costs.
Better communications with suppliers.
Lower production costs.
The income statement account most likely affected by an AIS investment in customer relationship management (CRM) would be:
Unearned Revenue.
Selling, General and Administrative Expenses.
Revenues.
Cost of Goods Sold.
Accounting information systems:
Include records, processes and reports.
Report only accounting information.
Are for computer games.
Are always computerized.
Consider the non-profit organization Doctors without Borders (Médecins Sans Frontières), a Nobel Peace Prize winning organization that provides medical services in war zones and developing countries. For this type of organization, which of the following would likely be the best measure of business value.
Donations raised.
Lives saved.
Fund balance (i.e., the net of revenues less expenditures).
Volunteers deployed.
The income statement line item most likely affected by an AIS investment in supply chain that would interface with suppliers would be:
Research and Development Expenses.
Customer Relationship Management is defined as:
A system used to connect a firm's suppliers with a firm's customers.
A system used to manage and nurture a firm's interactions with its current and potential customers.
A system used to track a customer's past purchases.
A system used to advertise current items on sale to customers.
Activity-based costing is an example of:
discretionary information
mandatory information
information overload
enterprise system
A simple information system includes all but the following elements except:
Reporting.
Processing.
Input.
Storage.
A supply chain:
Refers to the supplies needed to build products.
Does not apply to a service firm like an accounting firm.
Refers to the flow of materials, information, payments and services.
Is similar in function and purpose to the value chain.
Which of the following systems would a company be most likely to employ for the primary purpose of generating additional sales revenue?
CRM
SCM
OCR
Support activities in the value chain do not include:
Accounting and Finance.
Procurement.
Human Resource Management.
Firm Infrastructure.
Discretionary information is most likely to be used in which of the following activities?
Filing a 10-K with the SEC.
Management decision-making.
Preparing required Environmental Protection Agency emissions reports.
Payroll tax reporting.
The primary transformation of data into information takes place in which of the following activities?
Processing
Input
Output
Data
Which of the following most accurately describes IFAC's description of accounting and IT?
Accounting is an important peripheral discipline to IT.
It is difficult to conceive of accounting independent from IT.
IT is an important peripheral discipline to accounting.
Accounting and IT are indistinguishable from one another.
Which designation is for CPAs with a broad range of technology knowledge and experience?
Certified Information Technology Professional (CITP).
Certified Public Accountant (CPA).
Certified Internal Auditor (CIA).
Certified Information Systems Auditors (CISA).
The Sarbanes-Oxley Act of 2002 requires that a company's attest auditors be able to perform which of the following activities?
Design and implement the controls used in the AIS.
Evaluate the internal controls in an AIS.
Take over the company's AIS if necessary.
Assess the value of a company's IT assets.
Which of the following is not a characteristic of useful information?
Feedback value.
Representational Faithfulness.
Timeliness.
Easy to understand.
Business Value is defined as:
The monetary value of a business.
Items, events and interactions that determine the financial health and well-being of the firm.
The cost to acquire a business by an outsider.
The overall value of taking data and transforming it in to information needed for decision making.
Which designation would be most appropriate for those professionals possessing IT audit, control and security skills?
A dental practice implemented an upgrade to its AIS that provides the dentists with daily and weekly patient and financial summaries. The practice's upgrade is an example of which IT strategic role?
Informate - down
Transform
Automate
Informate - up
The income statement line item most likely affected by an AIS investment in enterprise systems would be:
Many hospitals and doctor's offices are beginning to digitize the medical records of their patients. This is an example of the ________ strategic role.
Informate - i[
According to a recent study, the transform IT strategic role is defined as systems that:
Which of the following is NOT a primary activity in the Value Chain?
Outbound Logistics.
Marketing.
Information Technology.
Inbound Logistics.
A supply chain system does not include information about:
Current suppliers.
Availability of inventory.
Prospective customers.
Current customers.
Investors reward companies most that announce IT initiatives with which type of strategic role?
Informate – up.
Informate – down.
One of the most important ways that ERPs benefit organizations and their business processes is:
Reducing the amount of time to complete business processes by eliminating all controls associated with the processes.
Preventing external business partners from accessing the organization's data.
Information is stored in many specialized, distributed databases that each serve separate business processes.
Current information is made available to all users involved in the activities and decisions associated with a company's business processes.
Which of the following best describes the purpose of an event in a Business Process Modeling Notation (BPMN) activity diagram?
Describes the sequence of workflow.
Affects the flow of the business process.
Shows where the work takes place.
Controls branching and merging.
Which of the following is a difference between Business Process Modeling Notation (BPMN) activity diagrams and flowcharts?
Flowcharts have symbols to represent the start and end of a process.
Flowcharts can be annotated with text.
BPMN symbols can show a variety of intermediate events that affect the sequence flow.
BPMN diagrams show the sequence flow of activities.
Which of the following is not a common element of activity models regardless of the specific modeling notation?
Events to start and stop the workflow.
Sequence of flow between tasks.
Multiplicities.
Decision points that affect the process flow.
Which of the following is not a Business Management Support role of the Accounting/Finance Function in Business?
Investment appraisal.
Planning, budgeting and forecasting
management information
financial consolidation, reporting and analysis
Which of the following is not a Stewardship and Reporting role of the Accounting/Finance Function in Business?
Statutory reporting.
Human Resource management.
Tax returns.
Regulatory compliance.
Which of the following best describes a business model?
A sequence of business activities.
A simple, abstract representation of a business process or processes.
An evaluation of potential business process improvements.
None of the options are correct.
Which of the following best describes the purpose of an activity model?
An activity model describes the sequence of workflow in a business process.
An activity model depicts data structures.
An activity model constrains and guides process operations.
Which of the following best describes a Business Process Modeling Notation (BPMN) message flow?
Affects the flow of a business process.
Shows the sequence of activities in a process.
Shows branching and merging in a business process.
Shows interactions between participants in a process.
Which of the following best describes the purpose of a gateway in a Business Process Modeling Notation (BPMN) activity diagram?
Which of the following is not part of the business analysis process?
Ascertaining information about current and future business processes.
Documenting current and future business processes.
Using IT to make finance and accounting processes more efficient and effective.
Using business process modeling tools.
Which of the following symbols depicts an intermediate event?
A circle with a double line perimeter
An arrow.
A circle with a wide single line perimeter.
A rectangle.
Which of the following best describes why the Sarbanes-Oxley Act of 2002 (SOX) made documentation of business processes essential for businesses?
SOX requires managers to assess and attest to the company's internal controls structures and procedures.
SOX mandates that accountants create the business rules and documentation associated with a company's business processes.
SOX allows thorough documentation of business processes to act as a substitute for a full review of internal control structures and procedures.
SOX explicitly states that business processes must be documented.
Which of the following best describes how business models help companies manage complexity?
Although business models are a simplification of the actual processes they represent, they incorporate the processes' essential elements.
Because business models can't exceed one page, managers can understand how the business works at a glance.
Business models must display every detailed task and activity, which allows managers to visualize the complexity inherent in its business processes.
Business models' limitations force managers to simplify the company's actual processes.
Activity models are analogous to which of the following?
A car's steering system.
The prototype for a new car model.
A blueprint.
The instructions in a recipe.
In order to perform their required roles and be valuable business partners, accountants must understand all of the following except:
What risks the business faces, and how internal controls can mitigate those risks.
How the business delivers value, interacts with other businesses, and is a good corporate citizen.
How the business identifies and designs its products and services.
How the business collects data, summarizes it, and communicates business information.
A boundary event in a BPMN activity model:
Occurs as a message leaves a pool.
Takes place at the edge of a swimlane.
Occurs at the border of a pool.
Is attached to the edge of an activity pool.
Which of the following is not a purpose of documentation?
Determining staffing.
Establishing accountability.
Describing current processes.
Training.
Message flows in BPMN activity diagrams indicate an exchange between:
Activities in the same swimlane.
Gateways in different swimlanes.
Participants in different pools.
Events in the same pool.
Which of the following symbols is used to depict different organizations in one Business Process Modeling Notation (BPMN) diagram?
Message flow
Pool
Gateway
Intermediate event
A pool in a BPMN activity model represents.
A logical activity
A department or functional area
An entire organization/entity
A specific individual
Which of the following symbols depicts an activity
arrow
rectangle
circle with a wide single line perimeter
circle with a double line perimeter
A logical activity.
A department or functional area.
An entire organization/entity.
A specific individual.
Which of the following is not an Accounting/Finance Operations role of the Accounting/Finance Function in Business?
Financial close – completing period end accounts.
Financial consolidation, reporting and analysis.
People management.
Stakeholder assurance.
Which of the following is not a valid BPMN gateway type?
Exclusive gateway.
Serial gateway.
Parallel gateway.
Inclusive gateway.
Business models provide value in all of the following areas except which one?
Eliciting requirements for new systems.
Specifying systems requirements.
Employee performance appraisal.
Managing complexity
Which of the following best describes the purpose of swimlanes (or lanes)?
Depict the sequence of tasks in a process.
Depict different departments of the same organization in a process.
Depict different organizations involved in a process.
Depict interactions between organizations in a process.
Process documentation does not include which of the following?
User manuals
process models
business rules
External audit workpapers.
When connecting to an opaque external pool in a BPMN activity diagram, message flows connect to:
The appropriate data store.
The nearest sequence flow.
The edge of the swimlane.
The edge of the opaque pool.
When creating a BPMN activity model, which of the following is most accurate?
The resulting BPMN activity model should closely match the structure of the subsequent database.
Different modelers given the same set of facts about a business process should develop similar models of the process.
All activity models should include gateways.
Modeling is an artistic endeavor; therefore different modelers given the same set of facts about a business process will likely develop very different models of the process.
Which of the following is not a building block for Business Process Modeling Notation (BPMN) diagrams?
Associations
Sequence flows
Events
Gateways
Which of the following best describes the difference between a Business Process Modeling Notation (BPMN) gateway and a flowcharting decision diamond?
Only the gateway shows branching of the sequence flow.
Only the decision diamond shows branching of the sequence flow.
The gateway only represents branching and not the decision that results in branching.
The decision diamond can depict more branching options.
Associations in UML Class DIagrams should include a description in which of the following situations:
The business purpose of the association is not clear.
the decision criterion affecting the process flow direction is not clear.
The attributes of the related class are not clear.
Associations should always include descriptions.
Consider an association between a Cash Disbursements class and a Cash Accounts class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Cash Disbursements class are 0..* and the multiplicities next to the Cash Accounts class are 1..1. Which of the following is the best way to implement that association in your database?
Post the primary key of Cash Disbursements as a foreign key in Cash Accounts.
Create a linking table.
Post the primary key of Cash Accounts as a foreign key in Cash Disbursements.
Consider an association between a Cash Disbursements class and a Vendors class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Cash Disbursements class are 0..* and the multiplicities next to the Vendors class are 1..1. Which of the following is the best way to implement that association in your database?
Post the primary key of Vendors as a foreign key in Cash Disbursements.
Post the primary key of Cash Disbursements as a foreign key in Vendors.
Consider an association between a Cities class and a Neighborhoods class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Cities class are 1..1 and the multiplicities next to the Neighborhoods class are 1..*. Which of the following is the best way to implement that association in your database?
Post the primary key of Neighborhoods as a foreign key in Cities.
Post the primary key of Cities as a foreign key in Neighborhoods.
Consider an association between a Customers class and a Sale class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Customers class are 1..1 and the multiplicities next to the Sale class are 0..*. Which of the following is the best way to implement that association in your database?
Post the primary key of Customers as a foreign key in Sales.
Post the primary key of Sales as a foreign key in Customers.
Consider an association between a Deliveries class and a Shipping Companies class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Deliveries class are 0..* and the multiplicities next to the Shipping Companies class are 1..1. Which of the following is the best way to implement that association in your database?
Create a linking table
Post the primary key of Shipping Companies as a foreign key in Deliveries.
Post the primary key of Deliveries as a foreign key in Shipping Companies.
Consider an association between a Pet Owners class and a Pets class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Pet Owners class are 1..1 and the multiplicities next to the Pets class are 1..*. Which of the following is the best way to implement that association in your database?
Post the primary key of Pet Owners as a foreign key in Pets.
Post the primary key of Pets as a foreign key in Pet Owners.
Consider an association between a Sales class and an Inventory class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Sales class are 0..* and the multiplicities next to the Inventory class are 1..*. Which of the following is the best way to implement that association in your database?
Post the primary key of Inventory as a foreign key in Sales.
Post the primary key of Sales as a foreign key in Inventory.
Consider an association indicating professional licensing status between an Accountant class and a States class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Accountants class are 0..* and the multiplicities next to the States class are 0..*. Which of the following is the best way to implement that association in your database?
Post the primary key of States as a foreign key in Accountants.
Post the primary key of Accountants as a foreign key in States.
Entity-relationship diagrams (ERDs) are similar in content and purpose to Unified Modeling Language (UML) Class diagrams. Which of the following is not a basic building block of ERDs?
Entities
Relationships
Attributes
Logical database structure models, including UML Class Diagrams, must be able to describe which of the following?
The operations performed on the database.
The entities in the domain of interest.
The activities performed in the business process.
The Bachman diagram.
The following UML class diagram should result in how many tables in the relational database? (Items, Purchase Orders, Vendors, Employees)
6
5
4
7
The following UML class diagram should result in how many tables in the relational database? (plants, landscaping jobs, employees, customers)
What is the best description of the relationship between employee and vehicle in the following UML class diagram?
zero-to-one
one-to-many
one-to-one
zero-to-zero
one-to-zero
zero-to-many
What is the best description of the relationship between instructor and course in the following UML class diagram?
many-to-many
When implementing the database from a UML class diagram, associations should be mapped to which of the following?
fields
tables
foreign keys
relationships
When implementing the database from a UML class diagram, attributes should be mapped to which of the following?
Tables.
Indexes.
Relationships.
Fields.
Which attribute in the following class would make the best primary key?
customer ID
customer name
customer
email
Which of the following are possible options for minimum multiplicities?
* and 1
0 and *
0 and 1
0, 1, and *
Which of the following UML class diagrams depicts an aggregation relationship?
Which of the following best describes the purpose of a primary key?
Uniquely identifies each instance of class.
Matches values of foreign keys in other classes.
Indicates the minimum multiplicities for an association
Allows linking two or more tables
Which of the following is a well-formed business rule?
Customers may not be under 18.
Customers must pay in US dollars
Customers must be over 18.
All of these are well-formed business rules.
Which of the following is most similar to the relationship between the UML class diagram and the database?
The relationship between cooking instructions and ingredients.
The relationship between a blueprint and building.
The relationship between driving directions and a map.
The relationship between raw materials and finished goods.
Which of the following best describes an association
the relationship between two classes.
the lines in a UML class diagram.
A group of classes.
the number of times one class is related to another.
Which of the following is not a best practice in preparing Unified Modeling Language (UML) Class diagrams?
Model each process separately.
Opt for simplicity.
Avoid confusing abbreviations.
Avoid crossing lines whenever possible.
Which of the following is not a category of operational decision used in creating business rules?
Event
Opportunity
Risk
Calculation
Which of the following is not a criterion for selection of a primary key?
Longer key values are better than shorter key values.
The primary key should be controlled by the organization assigning it.
The primary key cannot be NULL
Primary keys with sequential values make it easier to spot gaps in the data.
Which of the following is not a form of business rules?
Compulsory
Allowed
Obligatory
Prohibited
Which of the following is not a step in a using a Unified Modeling Language (UML) Class model to prepare a database?
Map associations to foreign keys
Map classes to tables
Map attributes to table fields
Map associations to primary keys.
Which of the following is not a valid enforcement level for business rules?
Authorization
Post-override
Pre-override
Strict Enforcement
Which of the following is not one of the building blocks used for creating UML Class Diagrams?
Classes
None of the other options are used in UML Class DIagrams
Which of the following is not something a model of database structures must be able to describe?
The sequence that entities are accessed.
The cardinalities that describe how many instances of one entity can be related to another.
The attributes or characteristics of the entities and relationships.
The entities or things in the domain of interest.
Which of the following statements about foreign keys is not true?
A foreign key cannot be NULL
Foreign keys support a defined association
Foreign key must match values of the linked primary key
A foreign key can be a combination of attributes
Which of the following would be least likely to be represented with a Unified Modeling Language (UML) Class?
The number of trucks used in the delivery
The customer receiving the delivery
The employee driving the truck
Trucks
A query in a program language can be used to
update data
retrieve data
report data
all of these choices are correct
Access offers modules, which are defined by users to automate processes like opening a specific form.
True
False
An enterprise resource planning system has which of the following advantages over multiple independent functional systems?
Increased amount of data redundancy since more than one module contains the same information.
Increased responsiveness and flexibility while aiding in the decision-making process.
Reduction in costs for implementation and training.
Modifications can be made to each module without affecting other modules.
Classes could be grouped into Resources (R), Entities (E), and Assets (A) in data modeling.
Classes in a relational database model for AISs are typically grouped into all of the following categories except:
Activities
Resources
Agents
Consider the following SQL query. Which item best describes the results of the query?
SELECT VendorID, Sum(POTotal)
FROM [Purchase Orders]
GROUP BY VendorID
Displays the vendor ID and all purchase order totals in the purchase orders table.
Adds new purchase order information to the purchase orders table.
Displays the vendor ID and the sum of all purchase order totals for that vendor.
Displays all purchase order lines for all vendors.
ERPs are useful to auditors for which of the following reasons?
ERPs use cloud computing technology, which allows auditors to review transactions from anywhere.
ERPs track details regarding creation, modification, and use of transactions throughout the organization in a single system.
ERPs are required by the Sarbanes-Oxley Act of 2002.
ERPs are spread across multiple logical databases, allowing auditors to minimize disruption to processing when reviewing ERP activity.
Each attribute in a table can have several names
true
false
In Access, users can edit database information in reports.
In Microsoft Access, we use "Forms" for:
Data entry
Data storage
Data retrieve.
Two of these choices are correct.
In Microsoft Access, we use "Tables" for:
Data retrieve
In Microsoft Access, we use tables in a database for:
Data retrieval
In a database, while queries allow the user to access, read and report on desired data, the responsibility of actually making physical changes to the relational database belongs to the Database Management System (DBMS).
In a hierarchical data model, data elements are related in many-to-many relationships.
Queries in Access are utilized by users to enter data into tables and view existing records.
SQL is based on relational algebra and allows a user to query and update the database.
The "Where" SQL clause can be used to link two tables.
The property of the primary key in a table in Microsoft Access should be set to:
The Required field = "Yes", and the Indexed field = "Yes (No Duplicates)".
The Required field = "NO" and the Indexed field = "Yes (No Duplicates)".
The Required field = "NO" and the Indexed field = "Yes (Duplicated)".
The Required field = "Yes" and the Indexed field = "Yes (Duplicated)".
What kind of data model is most commonly used as a basis for today's enterprise systems?
the relational model
the hierarchical model
The network model
Which of the following Microsoft Access objects is used to integrate data from one or more queries and/or tables in order to present information useful to decision makers?
Reports
Forms
Tables
Macros
Which of the following correctly describes the Referential Integrity Rule?
The primary key of a table must have data values (Cannot be null).
The data value for a foreign key could be null
Each attribute in a table must have a unique name
Values of a specific attribute must be of the same type
Which of the following is considered a class in the relational database model?
Cash
Customer
Sale
All of these choices are correct
Which of the following is not one of the objects used in Microsoft Access?
Sites
Which of the following items does not represent a UML class diagram object and its resulting database object?
Multiplicities - Records
Attributes - Fields
Associations - Relationships
Classes - Tables
Which of the following operators would be used in a SQL query designed to simply display database records?
DISPLAY
SELECT
VIEW
INSERT
Which of the following resources is usually not modeled as an entity (table) in an REA data model?
Inventory
Accounts receivable
PPE
Which of the following statements best describes the entity integrity rule?
All values of an attribute must be of the same data type.
A record's foreign key value must be null.
A record's primary key must have a data value.
A database entity must fit within the REA model.
Which of the following tasks cannot be performed through queries in access?
Create and update relationships
Calculations of data
Data sorting
Retrieve and display data
Which set of multiplicities correctly shows the relationship between the Cash Collection table and the Sales table in modeling cash sales?
Cash Collection (1..1) – Sale (1..N).
Cash Collection (1..N) – Sale (1..N).
Cash Collection (1..N) – Sale (1..1).
Cash Collection (1..1) – Sale (1..1).
Which set of multiplicities correctly shows the relationship between the Cash Receipts table and the Sale table for an organization that allows customers to buy on credit and pay in multiple installments?
Cash Receipts (1..1) – Sale (N..M).
Cash Receipts (1..N) – Sale (0..N).
Cash Receipts (1..1) – Sale (1..1).
Cash Receipts (0..N) – Sale (1..1).
Which type of data models alllows each record to have multiple parent and child records.
the network model