1.Give an example of a record that might compriseeach of the four file types found in a computer-basedsystem.

2.Comment on the following statement: ''Legacysystems always use flat-file structures.''

3.Is a data flow diagram an effective documentationtechnique for identifying who or what performs aparticular task? Explain.

4.Is a flowchart an effective documentation techniquefor identifying who or what performs a particulartask? Explain.

5.Describe a specific accounting application that couldmake use of a virtual storage access method file.

6.Some argue against corporate involvement insocially responsible behavior because the costsincurred by such behavior place the organizationat a disadvantage in a competitive market. Discussthe merits and flaws of this argument.

7.Although top management's attitude toward ethicssets the tone for business practice, sometimesit is the role of lower-level managers to uphold afirm's ethical standards. John, an operations-levelmanager, discovers that the company is illegallydumping toxic materials and is in violation of environmental

regulations. John's immediate supervisoris involved in the dumping. What actionshould John take?

8.In this age of high technology and computer-basedinformation systems, why are accountants concernedabout physical (human) controls?

9.Are computer ethical issues new problems or justa new twist on old problems?

10.How can external auditors attempt to uncovermotivations for committing fraud?