AIS Final Exam – ORU UPDATED Exam Questions and CORRECT Answers
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Module
AIS
Institution
AIS
AIS Final Exam – ORU UPDATED Exam
Questions and CORRECT Answers
Difference between data and information - Correct Answer- Data - facts that are collected,
recorded, stored and processed by an information system
Information - data that have been organized and processed to provide meaning to ...
AIS Final Exam – ORU UPDATED Exam
Questions and CORRECT Answers
Difference between data and information - Correct Answer- Data - facts that are collected,
recorded, stored and processed by an information system
Information - data that have been organized and processed to provide meaning to a user
Purposes of Accounting Information Systems - Correct Answer- - to collect, record, store, and
process data to produce information for decision makers
- transform data into info that companies can use to make decisions
- provide adequate controls to ensure that the entity's resources are available when needed
Structured and unstructured decisions - Correct Answer- structured decisions - repetitive and
routine, can be delegated to lower-level employees; relate to day-to-day performance of
specific tasks
unstructured decisions - nonrecurring and non-routine; require much subjectivity; involves
setting those objectives and the policies to achieve them
Benefits of accounting information systems - Correct Answer- - fundamental to accounting
- skills are critical to career success
- complement other system courses
- makes up 20% of CPA
- impact corporate strategy and structure
Transaction and processing cycles - Correct Answer- Transaction cycle - process that begins
with capturing data about a transaction and ends with an information output
Internal and external sources of information - Correct Answer-
System documentation - Correct Answer- Input/output symbols, DFDs, narratives,
flowcharts, diagrams, and other written material
, Flowcharts - Correct Answer- document flowcharts - describe flow of documents or info
between departments
system flowcharts - describe the relationship between inputs, processing, and outputs for a
system
program flowchart - describe sequence of logical operations performed in a computer
Data flow diagrams - Correct Answer- graphical descriptions of the sources and destinations
of data
- transformation processes appear as circles
- data stores appear as 2 horizontal lines
Sarbanes Oxley and AIS - Correct Answer-
Databases - Correct Answer-
DBMS - Correct Answer- database management system (interface between database and
application program)
DBA - Correct Answer- database administrator (person responsible for database)
Data dictionary - Correct Answer- contains info about structure of database
DDL - Correct Answer- data definition language (set of commands used to create database
DML - Correct Answer- data manipulation language (used to change database)
DQL - Correct Answer- data query language (used to query database)
report writer - Correct Answer- language that simplifies creation of reports
Primary keys - Correct Answer- The attribute that can uniquely identify a specific row in a
table is the
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