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ACC300 Accounting Information System
Questions:
Instructions:
• This examination consists of two parts; all questions are compulsory, marked out of 100
• Read each question carefully and make sure that you understand it before you begin answering.
• You are only allowed one submission attempt, kindly review and check your answers carefully before submission.
• For FTHE to be accepted and corrected successfully, it should be in a (doc. or docx.) format, (Word file).
• No further submissions will be allowed for the FTHE after the 48 hours of its activation by the Universiy.
• Keep in mind that any form of cheating will not be tolerated and will subject you to AOU Cheating Policy..
• Keep in mind that any form of cheating will not be tolerated and will subject you to AOU Cheating Policy.
Question 1 (20 marks)
It is expected that investors and other financial statement users will ultimately demand some assurance from an auditor or external party on a firm’s use of XBRL Discuss that statement showing the XBRL possible assurance objectives
IT projects require large amounts of capital and selecting one project often means foregoing others. Furthermore, IT projects often involve changes in business processes that will affect substantial portions of the organization
1. Explain potential benefits of IT initiatives and how to evaluate them
2. Assess potential costs of IT initiatives and how to evaluate them
Question 3 : Choose the correct answer for the following items. (20 marks)
1. Which of the following correctly describes the Referential Integrity Rule?
A. The primary key of a table must have data values (cannot be null).
B. Each attribute in a table must have a unique name.
C. The data value for a foreign key could be null.
D. Values of a specific attribute must be of the same type.
2. Which of the following tasks cannot be performed through queries in access?
A. Retrieve and display data.
B. Calculations of data.
C. Data sorting.
D. Create and update relationships.
3. In Microsoft Access, we use tables in a database for:
A. Data entry.
D. Two of these choices are correct.
4. A company would like to implement a management information system that integrates all functional areas within an organization to allow information exchange and collaboration among all parties involved in business operations. Which of the following systems is most effective for this application?
A. A decision support system.
B. An executive support system.
C. An office automation system.
D. An enterprise resource planning system.
5. Which of the following is the best approach to mitigate alignment risk?
A. Assure top management support
B. Conduct training and provide incentives
C. Use the balanced scorecard framework
D. Use sensitivity analysis
6. Unauthorized alteration of records in a database system can be prevented by employing:
A. Key verification.
C. Database access controls.
D. Regular review of audit trails.
Question 2: State whether the following statements are TRUE (T) or FALSE (F) (20 marks)
1. The SQL command “Group by” can be used to order an amount in a descending order.
2. The asterisk (*) following the SELECT SQL statement is a wild card indicating all columns should be selected.
3. Access offers modules, which are defined by users to automate processes like opening a specific form.
4. XBRL instance documents describe each key data element (e.g., total assets, accounts, payable, net income, etc.).
5. A firewall allows individuals on the corporate network to send and receive data packets from the Internet
6. Another name for data warehousing is data mining.
7. Data warehousing refers to the short-term storage of large amounts of data for an entire enterprise.
8. An operating system handles input and output to and from attached hardware devices, such as hard disks, printers, and dial-up ports and sends messages to each application or interactive user about the status of operation and any errors that may have occurred.
9. A virtual private network (VPN) sends encrypted messages though public Internet service providers.
10. The data in a data warehouse are updated when transactions are processed.
ACC300 Accounting Information System
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