Question
5. Database Management Systems does all the following except? A) transfer data from the accounting software to the database B) delete data from the database
5. Database Management Systems does all the following except? A) transfer data from the accounting software to the database B) delete data from the database C) provide an interface for entering data D) run queries 3. Which of the following statements related to the construction of data flow diagrams is false? a. The level 0 diagram is the next level down from the context diagram. b. If the level 0 diagram has one arrow going into bubble number 1.0 and two arrows leaving bubble number 1.0, then diagram 1.0 will show one arrow entering and two arrows leaving. c. Sources and destinations are depicted by parallel horizontal lines, between which the name of the entity is shown. d. Arrows represent a pathway for data. 7. Why do auditors and systems analysts use systems documentation? a. to understand, explain, and improve complex systems b. only to provide justification to management for systems investments c. to reduce the number and amount of external entities d. to eliminate evidence to be collected 8. Data redundancy: a. occurs when data is stored in multiple locations b . is eliminated by using the applications approach c. reduces labor and storage costs d. improves consistency between applications 9. Which of the following statements regarding the centralized database approach to data management is false? a. Facts about events are stored in relational database tables. b. Users can access and manipulate data using their own models. c. The approach eliminates many of the problems caused by data redundancy. d. In this approach, data and applications are dependent on each other. C) The accounting database tables will be updated. D) Business processes will be streamed lined to improve effectiveness. E) All answers are correct 10. In the COSO Internal Control-Integrated Framework, control activities do not include A) Independent reconciliations of assets and accounting records B) Physical controls C) Segregation of duties D) Management controls E) C and D
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