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ACC - Final Exam MCQs




Question;1. A general rule that should be followed when developing control procedures for a company's assets is:The cost of the control procedure will likely exceed the procedure's benefitThe procedure should not be designed and implemented unless an asset's cost exceeds $5,000The more liquid an asset is, the greater the risk of its misappropriationThe procedure should not be designed and implemented in situations where a risk assessment has been previously performed2. Assume that a company designs and implements a control procedure whereby the accountant that is responsible for recording cash receipts transactions does not have access to the cash itself. This control procedure is an example of a:Detective controlPreventive controlCorrective controlFeedback control3. Regarding the cost-benefit concept, which of the following statements is true?A) Every control procedure that offers benefits to a company should be implemented into the company's systemB) An optimal internal control package is developed for a company's system by implementing a standardized package of control proceduresC) A control procedure is considered cost effective if it can be determined that the cost of operating the procedure will be cheaper in the current period compared to the previous periodD) A control procedure is considered cost effective when its anticipated benefits exceed its anticipated costs4. A student fails a course at his university. Which of these is most likely to be the cause of the problem and not a symptom of this problem?A) An angry studentB) The student gets placed on probationC) The student's mother pays an angry visit to the dean of studentsD) The student did not study for the course5. Which of these is true when designing control procedures for a computer system?A) Control procedures are irrelevantB) Control procedures should be designed and implemented after the proposed system is functioning properlyC) Control procedures should be built into the system as it is designedD) Control procedures should be implemented regardless of their costs6. When designing a computer based information system, the initial step in the systems design process is to determine:A) The required outputsB) The source documents which serve as the basis for inputC) The processing requiredD) The computers that will be usedE) The file information required during processing7. All of these are types of record keys except:A) Primary record keyB) Secondary record keyC) Tertiary record keyD) Foreign record key8. All of these are database structures except:A) HierarchicalB) NetworkC) StarD) Relational9. This type of database structure enables users to create relationships after the database has been created and implemented:A) HierarchicalB) NetworkC) StarD) Relational10. In the REA framework, a database designer should create a ____ for each entity.A) RecordB) TableC) Secondary keyD) all of these11. The reason why database designers normalize data is:A) To eliminate data errorsB) To scale data properlyC) To create backup copies of dataD) To create efficient database tables12. An example of a transitive dependency in a database is:A) Student? gradeB) Telephone area code? phone numberC) Airline? flight numberD) Parking Code? parking fine13. You are defining a database table. Which of the following best explains why you would assign a Social Security number field as a text field?The field will not be manipulated mathematicallyThis is the default data type for most DBMS table fieldsThe field is too long to define as a numerical fieldYou plan to use this field as a primary key, which must therefore be a text field14. One purpose of a data manipulation language is to:A) Create data fieldsB) Define the record structureC) Create queries on the dataD) all of these


Paper#42823 | Written in 18-Jul-2015

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