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accounting information systems
Questions and Answers of
Accounting Information Systems
The following is a list of 12 control plans from this chapter. The following is a list of 10 situations that have control implications. Situations Control Plans A. Firewall B. Backup batteries and
List A contains the COBIT 4.1 domains, List B contains the 10 COBIT 4.1 processes, and List C contains 20 specific controls plans (there are two plans listed for each process). Each list is in
Using ISACA publications and the Internet, create a chart the compares COBIT 4.1, COBIT 5, COSO, and SAS 78/AS no. 2. Compare them in the following areas: Audience IC definition IC objectives
Explain the difference between the category of business process control and application control covered in this chapter and the business process controls and application controls to be covered in
Distinguish buy-side and sell-side systems.
What are the properties of systems?
Consider the following differential equation\[\frac{d^{2} y(t)}{d t^{2}}+8 \frac{d y(t)}{d t}+15 y(t)=\frac{d x(t)}{d t}+4 x(t)\]
Describe this textbook’s three themes.
What 10 elements are included in the study of AIS?
A system must have organization, interrelationships, integration, and central objectives. Why must each of these four components be present in a system?
Are the terms system and subsystem synonymous? Explain your answer.
What is the relationship between an AIS and an IS?
What are three logical components of a business process? Define the functions of each. How do the components interact with one another?
Why is the information system important to the organization?
What are the two major functions of an information system?
What factors distinguish data from information?
What are the qualities of information presented in this chapter? Explain each quality in your own words and give an example of each.
What are the three steps in decision making?
Refer to Figure 1.9 (pg. 25). Characterize the horizontal information flows and the vertical information flows. FIGURE 1.9 Management Problem Structure and Information Requirements Vertical
What factors distinguish the types of information required by strategic managers, by tactical managers, and by operational managers?
In your own words, explain structure as it relates to decisions.
What three roles can an accountant fill in relation to the AIS? Describe them.
Using Internet resources, locate openings for at least three jobs, other than traditional public accounting positions, which require strong accounting and technology skills. Select one of these jobs,
Find the most current listing of the CICA’s Top Ten IT Issues Compare the listing to prior years’ listings. Identify and discuss trends among the years. Your professor will tell you how long your
Describe the key features/characteristics of an enterprise system.
Describe the key features/characteristics of an enterprise resource planning (ERP) system.
Describe the add-on modules that may be used to complement the core functionality of an ERP system.
Describe the methods used to integrate ERP systems with third-party modules, back-end or legacy systems, the Web, and business partners.
What is the relationship of the organizational value chain and an enterprise system?
Describe the problems caused by lack of information systems integration.
Explain why it is important to capture the who, what, where, and when in describing business events.
Describe the three ways that an enterprise system supports the functioning of an organization’s processes.
Describe the activities performed by the five modules of the SAP system.
Describe the six steps in the order-to-cash process.
How does an enterprise system support the order-to-cash process?
Describe the six steps in the purchase-to-pay process.
How does an enterprise system support the purchase-to-pay process?
List the advantages and disadvantages of an enterprise system.
The Bluffs Company is considering taking customers’ orders on its Web site.a. What information would Bluffs collect from the customer during this process?b. What information would need to come from
Conduct research on an ERP package other than SAP that would be suitable for a large organization ( $1b in revenues) and compare the modules that it has to those described within this chapter for the
Conduct research on an ERP package, such as Microsoft Dynamics GP or Microsoft Dynamics NAV, for small to medium-sized (SME) organizations (between $30m and $1b in revenues). Compare that package to
Interview an accountant at an organization in your area. Write a summary of what accounting information system is used in the organization, why the software was chosen, and the overall satisfaction
Define e-business.
Describe how technology has supported Amazon.com’s growth.
Describe the activities associated with a manual accounting process.
Describe the stages of an automated accounting process.
Regarding data stores, compare/contrast business event data and master data.
Explain the relationship between the periodic mode and batch processing.
List and describe the four basic subprocesses completed in processing business event data using batch processing.
Explain how the use of online transaction entry (OLTE) can increase efficiency when using batch processing.
Explain the relationship between online real-time (OLRT) and immediate mode processing.
List and describe the three basic subprocesses completed in processing business event data using OLRT processing.
Explain the difference between wide area networks (WANs) and local area networks (LANs).
What are the four methods of conducting e-business?
How can e-mail be adapted to a more structured form to aid in capturing business event data?
Explain the advantages of using electronic document management (EDM) rather than traditional paper-based document 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?
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