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accounting information systems
Questions and Answers of
Accounting Information Systems
Explain how electronic data interchange (EDI) is used to link two companies’ business processes together.
What is the main advantage of using EDI to capture and process business events?
Explain how value-added networks (VANs) are used to simplify EDI between two or more companies.
Describe service-oriented architecture (SOA).
How does Internet commerce simplify the world of e-business?
What role do network providers play in the Internet commerce environment?
Explain the concept of Internet assurance services. What types of assurance are provided?
Describe CPA WebTrust.
Describe uses of the Internet, other than completing sales, which help improve the success of businesses and other organizations.
Develop a research paper on the use of the Internet to support EDI between companies. Your paper should consider how companies set up communications over the Internet to maintain the same security
Using the Internet, find and describe an Internet market exchange or Internet auction market. Your discussion should include the products and services available and the type of buyers and sellers you
Describe each symbol used in constructing DFDs.
What is a context diagram?
What is a physical data flow diagram (DFD)?
Distinguish internal and external entities.
What is a logical DFD?
What are the differences among a context diagram, a logical DFD, and a physical DFD?
When is a set of DFDs balanced (i.e., leveled)?
What is a systems flowchart?
What is a table of entities and activities? What uses does it serve?
What are information processing activities?
What are the guidelines for grouping logical activities for a logical DFD?
Where are error and exception routines shown on DFDs?
Where are error and exception routines shown on systems flowcharts?
How will systems documentation differ between business processes that employ an enterprise system and those that do not?
What is a database?
What are the most important limitations of the applications approach to business information system design?
How are the applications approach and the centralized database approach to business event processing similar? How are they different?
What are the limitations of the centralized database approach to business information systems?
What are the main ways users can access information stored in a DBMS?
What are the main advantages and disadvantages of using a centralized database approach when designing and implementing business information systems?
What are the four main elements in a relational database?
What is a primary key? What is a composite primary key?
What are the five primary schemes for coding data?
What is the purpose of database normalization in a relational database?
Explain the concept of functional dependence.
What is a partial dependency?
What is an entity in an entity-relationship model (E-R model)? How does it differ from the concept of “entity” used in creating data flow diagrams?
What is the cardinality of a relationship in a relational database?
Explain when a database designer might use a relationship table in constructing a relational database.
What factors distinguish DSS from EIS?
Describe the basic differences between ES and NN.
What role do intelligent agents play in the operation of a decision-support system?
Why have knowledge management systems become so important to businesses in recent years?
What is a knowledge base? How is it different from a database?
Why are data warehouses important to decision makers?
Use the Internet to research the database integration features of an ERP software package and a CRM software package. The number of pages will be indicated by your instructor.a. Learn about the ERP
What is business intelligence (BI)?
What is an entity? Distinguish an entity and an instance of an entity.
What is a key attribute (e.g., a primary key)? What coding techniques can be used to create good primary key attributes?
What are the three steps in the strategy to effectively identify all the relationships that should be included in a model? What is the most common way to gather information about the relationships?
What are the characteristics of recursive relationships that distinguish them from other types of relationships?
Describe a situation in which one entity has minimum participation in its relationship with another entity.
How can an REA model help an organization improve the level of data integration it achieves across multiple business processes?
What is a relation? What is a tuple?
What is referential integrity? Give an example of how it may be implemented in a DBMS.
What is a composite primary key?
What is the difference in implementation of a one-to-many and a oneto-one relationship in a relational database model?
What is SQL? In general terms, how can it be used?
What are the three ways to use SQL to change data in a database?
What are the three components of the SQL SELECT statement?
How do you create SQL commands in Microsoft Access?
Describe organizational governance.
Describe Enterprise Risk Management (ERM).
Describe the eight elements of ERM.
Describe and compare risks and opportunities.
Describe four risk responses.
What gave rise to the Sarbanes-Oxley Act of 2002 (SOX)?
What are the key provisions of SOX?
What is COSO?
Describe the elements common to most current definitions of internal control.
What is the relationship between fraud and internal control?
What is computer crime?
What is malware? Name and explain three types of malware.
Explain what is meant by the control environment. What elements might comprise the control environment?
Explain how business ethics relate to internal control.
a. What are the three generic control goals of operations processes?b. Explain the difference between the following pairs of control goals:(1) ensure effectiveness of operations processes and ensure
a. What are the five generic control goals of information processes?b. Explain the difference between the following pairs of control goals:(1) ensure input validity and ensure input accuracy; (2)
What are the differences among the control environment, a pervasive control plan, and a business process control plan?
Distinguish among preventive, detective, and corrective control plans.
What are the four major categories of pervasive controls? Why would the PCAOB refer to these controls as entity level?
What are the differences among a pervasive control plan, a business process control plan, an application control plan, and an IT control process?
Segregation of duties consists of separating what four basic functions?Briefly define each function.
Describe some compensating controls that can be used to reduce exposures when it is not possible to properly segregate duties in a small organization.
What are policy controls plans? How do policies differ from laws?
Describe one specific control for each of the following categories of personnel control plans: hiring, retention, development, management, and termination.
Why should an organization conduct monitoring activities? Who should conduct monitoring activities? What are the two major steps in monitoring?
What is IT governance?
What are the principal responsibilities, major duties, and key control concerns of each functional position pictured in Figure 8.4 on page 266 (i.e., the organization chart of an IT organization)?
What is the COBIT framework? How does it differ from the COSO framework?
Name the four IT resources as delineated by COBIT.
How does the COBIT framework define control?
What are the four IT control process domains?
What is the purpose of the strategic IT plan?
What are the major elements of the strategic IT plan?
What functions within the IT organization should be segregated?
What is the systems development life cycle (SDLC)?
What types of documentation constitute a well-documented application?Describe each type.
What are the four stages through which a program should move as it is being developed? Who should have responsibility for each of those phases?
What steps are commonly included in a business continuity planning methodology?
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