Q&A Hero

Q: In point of sale systems, authorization takes the form of validation of credit card charges.

Q: A bill of lading is a request for payment for shipping charges.

Q: A remittance advice is a form of turn-around document.

Q: Sales return involves receiving, sales, credit, and billing departments, but not accounts receivable.

Q: If a customer submits a written purchase order, there is no need to prepare a sales order.

Q: Batch control continues through all stages of data processing.

Q: Sales orders should be prenumbered documents.

Q: The principal source document in the sales order system is the sales order.

Q: Determining that the AR balance states its net realizable value tests the management assertion of existence of occurrence.

Q: A written customer purchase order is required to trigger the sales order system.

Q: In a computerized accounting system, segregation of functions refers to inventory control, accounts receivable, billing, and general ledger tasks.

Q: In real-time processing systems, routine credit authorizations are automated.

Q: In the revenue cycle, the internal control "limit access" applies to physical assets only.

Q: The cash receipts journal is a special journal.

Q: In most large organizations, the journal voucher file has replaced the formal general journal.

Q: The purpose of the invoice is to bill the customer.

Q: Warehouse stock records are the formal accounting records for inventory.

Q: Another name for the stock release form is the picking ticket.

Q: The bill of lading is a legal contract between the buyer and the seller.

Q: The packing slip is also known as the shipping notice.

Q: Contrast embedded audit modules with generalized audit software.

Q: What are the key control implications of the absence of database normalization?

Q: Explain the three types of anomalies associated with database tables that have not been normalized.

Q: Give three examples that illustrate how cardinality reflects an organization's underlying business rules.

Q: Explain the following three types of pointers: physical address pointer, relative address pointer, and logical key pointer.

Q: What is a hashing structure? What are the advantage(s) and disadvantage(s) associated with it?

Q: Discuss the two fundamental components of data structures.

Q: When is a table in third normal form (3NF)?

Q: Give an example of the insertion anomaly.

Q: What is the update anomaly?

Q: What is a transitive dependency?

Q: What is a partial dependency?

Q: What is repeating group data?

Q: How can a poorly designed database result in unintentional loss of critical records?

Q: Outline some of the key advantages of GAS.

Q: How does the embedded audit module support the auditor?

Q: What is view integration?

Q: Explain the purpose of an ER diagram in database design.

Q: Explain the basic results that come from the restrict, project, and join functions.

Q: Explain how linkages between relational tables are accomplished.

Q: What is the relationship between a database table and a user view?

Q: What are the six phases of view modeling?

Q: Comment on the following statement: "Legacy systems use flat file structures."

Q: Give two limitations of the hierarchical database model?

Q: What are the three physical components of a VSAM file?

Q: Give an advantage and a disadvantage of the sequential data structure

Q: What are the two fundamental components of data structures?

Q: A transitive dependency a. is a database condition that is resolved through special monitoring software. b. is a name given to one of the three anomalies that result from unnormalized database tables. c. can exist only in a table with a composite primary key. d. cannot exist in tables that are normalized at the 3NF level. e. is none of the above.

Q: Generalized audit software packages perform all of the following tasks except a. recalculate data fields b. compare files and identify differences c. stratify statistical samples d. analyze results and form opinions

Q: Which statement is not true? Embedded audit modules a. can be turned on and off by the auditor. b. reduce operating efficiency. c. may lose their viability in an environment where programs are modified frequently. d. identify transactions to be analyzed using white box tests.

Q: A table is in third normal form when it is a. free of repeating group data b. free of transitive dependencies c. free of partial dependencies d. free of deletion anomalies e. none of the above

Q: A table is in second normal form when it is a. free of repeating group data b. free of transitive dependencies c. free of partial dependencies d. free of insert anomalies e. none of the above

Q: A table is in first normal form when it is a. free of repeating group data b. free of transitive dependencies c. free of partial dependencies d. free of update anomalies e. none of the above

Q: Each of the following is a relational algebra function except a. join b. project c. link d. restrict

Q: A user view a. presents the physical arrangement of records in a database for a particular user b. is the logical abstract structure of the database c. specifies the relationship of data elements in the database d. defines how a particular user sees the database

Q: Entities are a. nouns that are depicted by rectangles on an entity relationship diagram b. data that describe the characteristics of properties of resources c. associations among elements d. sets of data needed to make a decision

Q: Which of the following is a relational algebra function? a. restrict b. project c. join d. all are relational algebra functions

Q: Which statement is correct? a. in a normalized database, data about vendors occur in several locations b. the accountant is responsible for database normalization c. in a normalized database, deletion of a key record could result in the destruction of the audit trail d. connections between M:M tables are provided by a link table

Q: The deletion anomaly in unnormalized databases a. is easily detected by users b. may result in the loss of important data c. complicates adding records to the database d. requires the user to perform excessive updates

Q: The most serious problem with unnormalized databases is the a. update anomaly b. insertion anomaly c. deletion anomaly d. none of the above

Q: The update anomaly in unnormalized databases a. occurs because of data redundancy b. complicates adding records to the database c. may result in the loss of important data d. often results in excessive record insertions

Q: Database anomalies are symptoms of structural problems within tables called a. tuples b. dependencies c. collisions d. Attributes

Q: View modeling includes a. constructing a data model showing entity associations. b. constructing the physical database. c. preparing the user views. d. all of the above.

Q: Pointers are used a. to link records within a file. b. to link records between files. c. to identify records stored in overflow. d. all of the above.

Q: Pointers can be used for all of the following except a. to locate the subschema address of the record. b. to locate the physical address of the record. c. to locate the relative address of the record. d. to locate the logical key of the record.

Q: In a hashing structure, a. two records can be stored at the same address. b. pointers are used to indicate the location of all records. c. pointers are used to indicate the location of a record with the same address as another record. d. all locations on the disk are used for record storage.

Q: Which statement is true about a hashing structure? a. The same address could be calculated for two records. b. Storage space is used efficiently. c. Records cannot be accessed rapidly. d. A separate index is required.

Q: Which statement is not correct? The VSAM structure a. is used for very large files that need both direct access and batch processing. b. may use an overflow area for records. c. provides an exact physical address for each record. d. is appropriate for files that require few insertions or deletions.

Q: Which of the following statements is not true? a. Indexed random files are dispersed throughout the storage device without regard for physical proximity with related records. b. Indexed random files use disk storage space efficiently. c. Indexed random files are efficient when processing a large portion of a file at one time. d. Indexed random files are easy to maintain in terms of adding records.

Q: It is appropriate to use a sequential file structure when a. records are routinely inserted. b. single records need to be retrieved. c. records need to be scanned using secondary keys. d. a large portion of the file will be processed in one operation.

Q: An inventory record contains part number, part name, part color, and part weight. These individual items are called a. fields. b. stored files. c. bytes. d. occurrences.

Q: Improperly normalized databases are associated with three types of anomalies: the update anomaly, the insertion anomaly, and the deletion anomaly.

Q: A table in third normal form is free of partial dependencies, multiple dependencies, and transitive dependencies.

Q: Cardinality describes the number of possible occurrences in one table that are associated with a single occurrence in a related table.

Q: An ER diagram is a graphical representation of a data model.

Q: View integration combines the data needs to all users into a single-entity wide schema.

Q: GAS can be used with simple data structures but not complex structures

Q: Generalized audit software packages are used to assist the auditor in performing substantive tests.

Q: EAM's allow auditors to identify significant transactions for substantive testing.

Q: The deletion anomaly is the least important of the problems affecting unnormalized databases.