Systems Analysis and Design for Accountants
Textbook Exam Questions
Course Introduction
This course introduces students to the fundamental concepts and methodologies of systems analysis and design with a focus on applications in accounting. It covers the principles of analyzing, designing, and implementing information systems that support accounting processes within organizations. Students learn how to assess business requirements, model business processes, and document system specifications using contemporary tools and techniques. The course also addresses topics such as internal controls, security, and compliance relevant to accounting systems. Through case studies and practical projects, students gain hands-on experience in evaluating and developing accounting information systems that enhance efficiency, accuracy, and decision-making in a modern business environment.
Recommended Textbook
Accounting Information Systems Understanding Business Processes 4th Edition
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by Brett Considine
Chapter 1: Systems Fundamentals
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Sample Questions
Q1) Describe the relationship between input,process,and output.
Answer: Inputs can include data,as well as other resources,that are the starting point for a system.Processes are the sets of activities that are performed on the inputs into the system.Outputs refer to what is obtained from a system,or the result of what the system does.Typically,a process will take at least one input and then "transform" or "manipulate" the input into outputs.As such,for any process,there must be at least one input and one output associated with it.
Q2) Which of the following statements concerning ethics is correct?
A)Ethics is concerned with how we act and how we make decisions.
B)Electronic accounting information systems eliminate the need for ethical behaviour.
C)Professional bodies,such as CPA and ICAA,are placing less reliance on ethics and more on legal compliance.
D)Ethical issues and legal issues are the same.
Answer: A
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3
Chapter 2: Systems Characteristics and Considerations
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Q1) Which of the following is not a factor that is attributed to the uptake of the IT by many organisations?
A)Government support
B)Customer pressure
C)Ability to access technological support
D)Better socioeconomic environment
Answer: D
Q2) Michael Porter puts forward five forces that shape the industry in which a firm operates.Which of the following is NOT one of the forces?
A)Threat of new entrants
B)Legislative power of the government
C)Rivalry among existing competitors
D)Threat of substitute products or services
Answer: B
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Chapter 3: Database Concepts I
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Sample Questions
Q1) The process of developing ER diagrams is:
A)Iterative
B)Nondiscretionary
C)Linear
D)Discrete
Answer: A
Q2) Examine the database tables in Q 44.What is the use of the Course_ID in the student table?
A)To link the student table to the course table
B)To back up Course_ID information in the student table
C)Both to link the student table to the course table and to back up Course_ID information in the student table
D)Neither linking the student table to the course table nor backing up Course_ID information in the student table
Answer: A
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Chapter 4: Database Concepts II
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Sample Questions
Q1) One of the REA model's greatest advantages is that:
A)It is extremely easy and cost effective for any business to implement.
B)It enables all staff to better understand customer needs.
C)It can store both non-financial and financial data.
D)It enables businesses to identify which staff are the busiest.
Q2) Which of the following combination regarding the client-server architecture is correct?
A)A thin client with a fat server
B)A thin client with a thin server
C)A fat client with a fat server
D)Any combination of thin and fat clients and servers is fine.
Q3) Refer to the tables in Q2.What best describes the relationship between the entities Subject and Lecturer?
A)A lecturer can teach no subjects but may also teach many subjects
B)A lecturer always teaches at least one subject
C)A lecturer always teaches only one subject
D)A lecturer can,but does not have to,teach only one subject
Q4) Briefly describe the nature of the REA Accounting Model.
Q5) Describe two differences between ER model and REA model.
Q6) Illustrate the process of enterprise model development.
Page 6
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Chapter 5: XBRL Reporting
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Sample Questions
Q1) DTD is:
A)a dependency specification for XBRL
B)a set of specifications for XML tags
C)a set of specifications for HTML tags
D)None of the options are correct
Q2) Which of the following is the coding structure that would be used for Australia and New Zealand?
A)XBRL
B)IFRS
C)GAAP
D)XML
Q3) The XBRL adopts a __________ approach.
A)unstructured
B)semantic
C)top-down
D)bottom-up
Q4) What is the relationship between XBRL and XML?
Q5) Discuss the benefits that XBRL can provide to external stakeholders.
Q6) Describe the relationship between taxonomy,schema,element,tag,and linkbase in terms of XBRL.
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Chapter 6: System Mapping and Documentation
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Sample Questions
Q1) Refer to the diagram . Where does the purchase order originate?
A)The sales assistant
B)The computer
C)The accounts receivable clerk
D)The customer
Q2) Is there a specific order for drawing context diagram,logical DFD,and physical DFD?
Why or why not?
Q3) From a structured narrative table,if an entity is identified as a mere receiver and sender of data,then the entity can be classified as:
A)Internal entity
B)External entity
C)Process
D)Data store
Q4) Examples of typical activities performed by entities include:
A)Preparing a document
B)Entering data
C)Sorting documents
D)All of the options are correct
Q5) Discuss the advantages and limitations of the structure narration technique.
Page 8
Q6) Why do DFDs have less detail than process map and systems flowchart?
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Chapter 7: Internal Controls I
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Q1) What are the eight principles for corporate governance outlined by the ASX Corporate Governance Council?
Q2) The internal control structure of the ERM does NOT include:
A)Internal environment
B)External environment
C)Event identification
D)Information and communication
Q3) Into which stage would providing backup and disaster recovery procedures fit?
A)COBIT stage Acquiring
B)COBIT stage Delivering
C)COSO stage Control Environment
D)COSO stage Monitoring
Q4) Organisational decisions about IT infrastructure does NOT necessarily include:
A)what type of processing is required
B)the location of the processing
C)the upgradability of the processing
D)the integration of processing
Q5) What are the four main objectives of IT governance?
Q6) Briefly explain the four areas of IT governance.
Q7) List and discuss four typical advantages of cloud computing.
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Chapter 8: Internal Controls II
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Sample Questions
Q1) Which of the following is a risk to the financial statement of a company when it places a purchase order with a supplier?
A)the supplier delivers the goods with an invoice instead of a delivery note
B)the goods are not available
C)the supplier delivers the wrong goods or wrong quantity
D)the purchasing officer orders the wrong goods.
Q2) Information processing controls are those that are put in place within the organisation to work towards the ____________ of transactions.
A)efficiency,effectiveness,and accuracy
B)timeliness,efficiency,and completeness
C)accuracy,completeness,and authorisation
D)authorisation,processing,accuracy
Q3) Which of the follow is also considered threats to internal controls?
A)Management incompetence.
B)Employee turnover.
C)Complexity of organisational structure.
D)All of the options are correct.
Q4) Describe the checks that can be performed during data entry.
Q5) Briefly describe and compare general controls and application controls.
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Chapter 9: Transaction Cycle The Revenue Cycle
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Sample Questions
Q1) Cycle performance should be measured,primarily,relative to:
A)industry-average cycle time
B)whether the process is efficiently carried out
C)how cost-effective the process is
D)how well the process outcomes achieve the overall objectives of that cycle
Q2) CRM is designed with the specific purpose of viewing the organisation's data from:
A)a resource centric perspective
B)a management centric perspective
C)a customer centric perspective
D)a data system perspective .
Q3) Which document is prepared,usually in multiple copies,as part of the sales process and potentially used for various purposes,including initiating shipping?
A)Customer order
B)Sales order
C)Shipping notice
D)Packing slip
Q4) Describe how the revenue cycle can benefit from technologies such as ERP,EDI and XML.
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Chapter 10: Transaction Cycle The Expenditure Cycle
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Q1) Which of the following is NOT a KPI that can be used to evaluate the objective "To produce purchase orders that are accurate and appropriately authorised"?
A)Number of purchases from unapproved suppliers
B)Number of supplier complaints
C)Number of accounts payable adjustments
D)Discounts claimed/overlooked
Q2) Which of the following technologies is not directly involved in the expenditure cycle?
A)ERP
B)RFID
C)SCM
D)CRM
Q3) Describe the objectives of the accounts payable phase of the expenditure cycle and how these objectives can be achieved.
Q4) When approving payments,an accounts payable clerk needs to examine:
A)Purchase order information
B)Receiving reports
C)Supplier information
D)All of the options are correct.
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Chapter 11: Transaction Cycle The Production Cycle
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Sample Questions
Q1) Which of the following factors is not relevant to the decision about which inventory management technique to employ?
A)The nature of the inventory item.
B)The demand for the inventory item.
C)The extent of computerisation in the warehouse.
D)The availability of raw materials.
Q2) The risk of having to shut down production because of manufacturing machine failure can be minimised using which of the following:
A)Installing an uninterrupted power supply (UPS)
B)Performing regular planned maintenance and replacement
C)Reducing the number of items produced in a production cycle
D)Restricting access to the production area
Q3) The typical production cycle commences when:
A)the organisation is low in finished goods inventory
B)a new product has been designed
C)all production costs have been recorded
D)needed raw materials have arrived
Q4) Explain how a sound,well control production cycle can provide an organisation with competitive advantages.
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Chapter 12: Transaction Cycle The HR Management and Payroll Cycle
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Sample Questions
Q1) Key selection criteria:
A)Are the same as a position description.
B)Form part of a position description.
C)Have no connection with a position description.
D)None of the options are correct.
Q2) Which of the following statements regarding human resources staff is true?
A)Human resources staff are not responsible for the quality of the staff employed by the organisation
B)Human resources staff are partially responsible for the quality of the staff employed by the organisation.
C)Human resources staff are fully responsible for the quality of the staff employed by the organisation.
D)Human resources staff and the quality of the staff employed by the organisation are irrelevant.
Q3) Briefly explain how a performance review is done and the persons involved.
Q4) Give two examples of operation level decisions in the HR management and payroll cycle.Explain.
Q5) What are the risks associated with employee induction and what are the possible control measures?
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Chapter 13: Transaction Cycle The General Ledger and Financial Reporting Cycle
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Q1) Which of the following is NOT a KPI that can be used to measure the objective "To accurately and completely determine and record budget estimates"?
A)The time between budget creation and budget approval
B)Number of budget variances reported
C)Cycle time to create budgets
D)Operational manager complaints received regarding budget errors
Q2) In the general ledger and financial reporting cycle:
A)Adjusting journal entries does not have to be authorised independently.
B)Reports must not contain irrelevant data.
C)Data should not be transferred amongst accounts.
D)Data need not be validated.
Q3) Which of the following must be taken into consideration before a general journal adjustment is authorised?
A)The need to incorporate data from external sources such as bank statements
B)Accounting policies and procedures
C)Accounting standards
D)All of the options are correct
Q4) Describe how chart of accounts are used during the general ledger and financial reporting cycle. To view all questions and flashcards with answers, click on the resource link above.
Chapter 14: Systems Development
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Sample Questions
Q1) Which is the highest level of system testing?
A)Stub level
B)System level
C)Unit level
D)Firm level
Q2) From least risky to most risky,which of the following order is correct?
A)direct conversion,phased-in conversion,parallel conversion
B)parallel conversion,direct conversion,phased-in conversion
C)phased-in conversion,parallel conversion,direct conversion
D)direct conversion,parallel conversion,phased-in conversion
Q3) Which of the following cannot be used to explain escalation of commitment?
A)Agency theory
B)Self-justification theory
C)Prospect theory
D)Information theory
Q4) What is technology-organisational fit? Why is it important during systems development?
Q5) Explain in details the three approaches to systems implementation.Compare and contrast each of these approaches advantages and disadvantages.
Page 16
Q6) Briefly explain the five stages of systems development lifecycle.
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Chapter 15: Auditing of Accounting Information Systems
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Sample Questions
Q1) AUASB stands for:
A)AUstralian Auditing Standards Board
B)AUditing and Assurance Standards Board
C)AUstralian Accounting Standards Board
D)AUditing and Accounting Standards Board
Q2) The inherent risk associated with an operating system that is used by a major stock exchange is:
A)Ordinarily high
B)Ordinarily medium
C)Ordinarily low
D)Negligible
Q3) Most AIS today are computer based.Auditing the information system requires the auditors to:
A)Treat the computer as a black box and work around it
B)Recognise the special threats inherent in IT and include these in the audit plan
C)Just look at the manual systems and procedures
D)Employ ethical hackers to audit the computer system
Q4) Briefly explain the three types of risk associated with a risk-based approach to AIS audit.
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Chapter 16: Ethics, fraud and Computer Crime
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Sample Questions
Q1) Which of the following is not a criticism of utilitarianism?
A)The rights of individuals are not taken into account.
B)It does not consider the minority question.
C)Some individuals may suffer great harm while others may receive only modest benefits.
D)Happiness is the ultimate goal of human behaviour.
Q2) Whether it is ethical for the purchasing manager to accept a gift from a supplier may depend on:
A)The social culture.
B)The value of the gift.
C)The company's gift policy.
D)All of the options are correct.
Q3) Which of the following is not a type of Consequentialist theory?
A)Ethical utilitarianism
B)Ethical Kantianism
C)Ethical egoism
D)Ethical altruism
Q4) Name and briefly compare and contrast at least three types of malware.
Q5) Compare and contrast data mining and customer profiling.What are the ethical issues associated with these two techniques?
Page 18
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