11. A recent audit of the current system shows users make many mistakes and there are significant operational inefficiencies that are inconsistent with system manuals and documentations. Which of the following is most likely to be useful in identifying the cause of the problems

a.

user feedback and interviews, and observing the system in action by watching users

b.

analysing system documentations and talking to senior managers

c.

conducting a feasibility analysis of a new system

12.

An AR clerk creates and approves a new customer that bypasses the normal credit check and gives this customer a credit line of $10,000. He then approves a sales order to the value of $9,000 by this customer. In return, he gets a commission of $500. He justifies that this customer is new and needs time to prove their creditworthiness. Further, if the customer fails to pay back, he will just write off their account as bad debt in the future. This is an example of

a.

Pressure for fraud and opportunity for fraud.

b.

Pressure for fraud and ability to justify the fraudulent action

c.

Opportunity for fraud and ability to justify the fraudulent action

13.

Which of the following statements regarding accounting systems is NOT true?

a.

Small organisations can have their needs met with a simple accounting system

b.

A complex accounting systems comprising a baseline model and add-on modules are more likely to be suitable for large organisations

c.

Mid-range accounting systems suit medium-size organisations

d.

ERP suits organisations of all sizes