PART A: The Expenditure and Production cycle: (12 marks)

1. Discuss the types of decision-making and strategic information should the AIS provide in the expenditure cycle. (6 marks)

2. Explain the role played by the AIS in the production cycle. (6 marks)

PART B: TheGeneral Ledger and Reporting System (14 marks)

1. Describe the threats in the general ledger and reporting system and identify corresponding controls for each threat. (8 marks)

2. Explain the benefits of the XBRL in preparing financial information. (6 marks)

PART C : Data Base Design (14 marks)

1. Explain what is meant by the following statement: "Accountants can and should participate in all stages of the database design process." (7 marks)

2. Below the basic elements of REA data model:

• Inventory
• Sales
• Cash
• Cash received
• Employee
• Customer

Required:based on the basic elements above, draw a REA data model. (7 marks)