40) 40) Which of the following is not a general threat to the revenue cycle? A) unauthorized disclosure of sensitive information B) poor performance C) inaccurate master data D) loss of customers 41) 41) One of the basic activities in the expenditure cycle is the receiving and storage of goods, supplies, and services. What is the counterpart of this activity in the revenue cycle? A) sales order entry process B) cash payments activity C) cash collection activity D) shipping function 42) 42) Comparing quantities on a vendor invoice to quantities on the receiving report would not prevent or detect which of the following situations? A) receiving and accepting inventory not ordered B) update of wrong inventory items due to data entry error C) order for an excessive quantity of inventory D) theft of inventory by receiving department employees 43) 43) Direct labor must be tracked and accounted for as part of the production process. Traditionally, direct labor was tracked using but an AIS enhancement is to use - to record and track direct labor costs. A) move tickets; coded identification cards B) job-time tickets; coded identification cards C) employee earnings records; job-time tickets D) time cards; electronic time entry terminals 44) 44) are used to create digital signatures. A) Hashing and packet filtering C) Symmetric encryption and hashing B) Packet filtering and encryption D) Asymmetric encryption and hashing 45) 45) What is the primary objective of ensuring systems and information are available for use whenever needed? A) To minimize system expense. B) To maximize sales. C) To maximize system processing speed. D) To minimize system downtime. 46) 46) Which of the following is not a key decision that needs to be made in the revenue cycle? A) How should merchandise be delivered to customers? B) How can customer payments be processed to maximize cash flow? C) Which vendor should inventory be purchased from? D) Should credit be extended to customers? 47) 47) The management at Barks-a-Million is considering a new inventory control system. The current system is inadequate because it frequently causes stockouts that interrupt production and lead to excess stock of other materials-resulting in markdowns and high carrying costs. The new system, which will focus on forecasting demand for their products, will likely employ A) a reorder point. B) a just-in-time inventory system. C) materials requirements planning. D) the economic order quantity