1.) things known or assumed as facts, making the basis 8.

) a sales process which involves the receipt of a

of reasoning or calculation customer order indicating the type and quantity of
a.) information merchandise desired.
b.) raw a.) receive order
c.) data b.) pick goods
d.) none of the above c.) update inventory records
d.) none of the above
2.) Is an appraisal function housed within the
organization, wherein internal auditors perform a wide 9.) is an accounting framework for modeling
range of activities on behalf of the organization, including organizations' critical resources, events, and agents
financial statements audits, examining an operations' a.) EDI
compliance with organizational policies b.) REA
a.) internal Auditing c.) GAAP
b.) internal d.) none of the above
c.) assurance services
d.) none of the above 10.) a set of rules governing the format of data sent over
the Internet or other network.
3.) It deals with the strategic problems of product a.) FTP
promotion, advertising, and market research b.) HTTPS
a.) sales c.) internet protocol
b.) distribution d.) none of the above
c.) marketing
d.) none of the above 11.) a method of allocating costs to products and services
to facilitate better planning and control
4.) Another magnetic file used as standards for a.) Value Stream Accounting
processing transactions b.) production costing
a.) transaction c.) activity based costing (ABC)
b.) master files d.) none of the above
c.) reference
d.) none of the above 12.) ______ are individuals within and outside the
organization who participate in an economic event.
5.) ______ are things of economic value to the a.) Resources
organization and are the objects of economic exchanges b.) Events
with trading partners c.) Agents
a.) Resources d.) none of the above
b.) Events
c.) Agents 13.) This is a type of document which is created at the
d.) none of the above beginning (the source) of the transaction
a.) turn around
6.) a huge collection of raw data that is very useful to b.) product
analyze particular subject area c.) source document
a.) data information d.) none of the above
b.) data warehouse
c.) information database 14.) a network type which covers multiple regions within a
d.) none of the above country
a.) LAN
7.) is a network setup in which each computer and b.) MAN
network device are connected to a single cable or c.) WAN
backbone d.) none of the above
a.) bus topology
b.) ring
c.) star topology
15.) a structured set of data held in a computer, a.) EDI
especially one that is accessible in various ways. b.) FTP
a.) data c.) SSL
b.) database d.) none of the above
c.) information
d.) none of the above 22.) Which is known to be a NONE transaction cycle
a.) expenditure cycle
16.) Contains budgeted amounts for revenues, b.) conversion cycle
expenditures, and other resources for responsibility c.) storage cycle
centers. d.) none of the above
a.) budget master file
b.) general ledger master file 23.) this shows when and how much depreciation to
c.) responsibility center file record. it also shows when to stop taking depreciation on
d.) none of the above fully depreciated assets, this information in in
management report is also useful for planning asset
17.) Is an economic event in the business which affects retirement and replacement
the assets and equities of the firm and is reflected in its a.) fixed asset acquisition
accounts, and is measured in monetary terms b.) asset maintenance
a.) transaction processing c.) fixed asset system
b.) data processing d.) none of the above
c.) info. processing
d.) none of the above <br/> 24.) ERP one of the General Groups of applications; that
operationally support day to day activities of the business
18.) ___________ are effective in companies in which a.) Mgt. Report System
there exists a high degree of data sharing but no primary b.) Online Tran Processing
user. c.) Core Applications
a.) Replicated databases d.) none of the above
b.) Concurrency Control
c.) Database Lockout 25.) systems increase engineer’s productivity, improve
d.) none of the above accuracy by automating repetitive design tasks, and allow
firms to be more responsive to market demands. and this
19.) consist of two(2) or more computer that are linked to technology greatly shortens the time frame between initial
one another for the purpose of sharing resources, shared and final designs created by
data processing, etc. a.) Computer Numerical Control (CNC)
a.) FTP b.) Computer Aided Design (CAD)
b.) HTTP c.) Robots
c.) Network d.) none of the above
d.) none of the above
26.) is the act of using a computer to take or alter
20.) _______ activities occur in the conversion cycle in electronic data, or to gain unlawful use of a computer or
which raw materials, labor, and plant assets are used to system.
create finished products. a.) data encryption
a.) assembly b.) computer fraud
b.) production c.) data security
c.) packaging d.) none of the above
d.) none of the above
27.) Is a record of the path that a transaction takes
21.) is the transfer of data from one computer system to through the input, processing, and output phases of
another by standardized message formatting, without the transaction processing.
need for human intervention, and this permits multiple a.) audit trail
companies (possibly in different countries) to exchange b.) daily transaction
documents electronically. c.) realtime transaction
28.) A core applications are also called ____________ b.) program
a.) Mgt Report System c.) modules
b.) Online Tran Processing d.) none of the above
c.) Core/central Applications
d.) none of the above 36.) is an algorithm for performing encryption or
decryption?a series of well-defined steps that can be
29.) Which is none material management function followed as a procedure
a.) purchasing a.) data decypher/decipher
b.) receiving b.) cypher/cipher
c.) stores c.) data security
d.) none of the above d.) none of the above

30.) is a data structure that organizes information into 37.) Keeps the firm's machinery and other manufacturing
rows and columns. It can be used to both store and facilities in running order
display data in a structured format. (ie fields, field types a.) quality control
with related record and inter related records) b.) plant maintenance
a.) database c.) production planning
b.) data d.) none of the above
c.) table
d.) none of the above 38.) composed of a group whom manages computer
resources used to perform the day-to-day processing of
31.) refers to a processed data or output transactions
a.) data processing a.) Information system
b.) raw data b.) Data processing
c.) information c.) Accounts processing
d.) none of the above d.) None of the above

32.) an exellent example of a complete Accounting 39.) an element of database environment which refers to
Information System whom manage the database resource, controls multiple
a.) quickbooks users sharing a common database, to do organization,
b.) SAP ERP coordinationa, setting rules, and guidelines to protect the
c.) MyOB integrity of the database
d.) all / none of the above a.) Users
b.) Database Management System
33.) a network communication medium that is used to c.) database administrator
transmit/receive signals using light rays/beams d.) none of the above
a.) coaxial cable
b.) cat5 cable 40.) is a collection of tables which contains related data-
c.) fiber optic cable informations usefull for the business operations
d.) none of the above a.) database
b.) data
34.) is the use of computers to assist the manufacturing c.) information
process and focuses on the shop floor and the control of d.) none of the above
the physical manufacturing process.
a.) Computer Aided Design (CAD) 41.) A standard of efficient business accounting is
b.) Computer Numerical Control (CNC) maintaining detailed records on accounts receivable. a.)
c.) Computer Aided Manufacturing disbursement system
d.) none of the above b.) expenditure cycle
c.) revenue cycle
35.) is a specific set of ordered operations for a computer d.) none of the above
to perform.
a.) system
42.) translates data into another form, or code, so that 49.) enables various departments to share information
only people with access to a secret key and communicate with each other. An ERP system is
a.) data security composed of function-specific modules that reflect
b.) data encryption industry best practices.
c.) data decryption a.) MRP II
d.) none of the above b.) MRP
c.) ERP
43.) Is a transaction cycle composed of two(2) major d.) none of the above
subsystem (production & cost accounting)
a.) expenditure cycle 50.) Which is known to be a NONE magnetic file
b.) conversion cycle a.) transaction files
c.) revenue cycle b.) master files
d.) none of the above c.) data files
d.) none of the above
44.) Designed to interact with the other modules (for
example, accounts receivable, accounts payable, 51.) the process of combining all the gathered data
purchasing, and so on), these commercial packages needed to process output(information)
support the information needs of the entire organization, a.) information processing
not just the manufacturing functions. b.) data processing
a.) MRP II c.) output payroll processing
b.) MRP d.) none of the above
c.) ERP
d.) none of the above 52.) Another transaction cycle which involves the
processing of cash sales, credit sales, and the receipt of
45.) reflects the legitimate need based on sales forecast cash following a credit sale.
and the finished goods on hand a.) expenditure cycle
a.) move tickets b.) conversion cycle
b.) work orders c.) revenue cycle
c.) materials requisitions d.) none of the above
d.) none of the above
53.) is a class of software programs capable of
46.) is an internal storage of a computer system and supporting transaction-oriented applications on the
refers to the actual chips capable of holding data. Internet.
a.) hard drive a.) OLAP
b.) memory b.) OLTP
c.) flash drive c.) SAP ERP
d.) none of the above d.) none of the above

47.) Contains records of past transactions that are 54.) Which of the following events would be LEAST likely
retained for future reference to be modeled in an REA diagram?
a.) transaction files a.) Customer Inquiries
b.) master files b.) Sales to a Customer
c.) archive files c.) Accounts payable
d.) none of the above d.) none of the above

48.) is a system of collecting, storing and processing 55.) non fraud control
financial and accounting data that are used by decision a.) segregation of duties
makers b.) transaction authorization
a.) Management Information System c.) supervision
b.) Decision Support System d.) none of the above
c.) Office Automation System
d.) none of the above
56.) its main objective is to reduce total inventory cost b.) program
a.) inventory control c.) modules
b.) economic order quality d.) none of the above
c.) both a & b
d.) none of the above 64.) is a metric that expresses the length of time, in days,
that it takes for a company to convert resource inputs into
57.) Which of the following is not an attribute of an cash flows.
effective Report? a.) revenue cycle
a.) relevance, exeption orientation b.) expenditure cycle
b.) summarization, accuracy c.) conversion cycle
c.) completeness, timeliness d.) none of the above
d.) none of the above
65.) is an organized system for the collection,
58.) None data processing function organization, storage and communication of information.
a.) data control, conversion a.) MIS
b.) Computer operations b.) IS
c.) Data library c.) DSS
d.) None of the above d.) none of the above

59.) Which is none Database Anomaly 66.) is a set of purchasing decisions and actions. It's the
a.) update repetitive process of creating purchase orders and
b.) insert ordering goods and services, receiving these items,
c.) delete approving the invoices for these items and services, and
d.) none of the above paying the invoices.
a.) revenue cycle
60.) referred as the raw material used to produced b.) expenditure cycle
information c.) disbursement system
a.) data d.) none of the above
b.) information
c.) data processing 67.) is a network topology where each individual piece of
d.) none of the above a network is attached to a central node (often called a
hub or switch). The attachment of these network pieces
61.) is generally a computer-based method for tracking to the central component
accounting activity in conjunction with information a.) bus
technology resources. b.) ring topology
a.) Management Information System c.) star topology
b.) Decision Support System d.) none of the above
c.) Office Automation System
d.) none of the above 68.) Is usually performed as part of a broader financial
audit (ie IT risk mgt., IS risk mgt., global risk mgt) the task
62.) facility makes use of group technology cells involves attesting the effectiveness of a client's IT
composed of various types of CNC machines to produce controls to establish their degree of compliance with
an entire part from start to finish in one location. prescribed standards.
a.) DSS a.) internal Auditor
b.) computer integrated manufacturing (CIM) b.) IT Auditing
c.) Robots c.) assurance services
d.) none of the above d.) none of the above

63.) Group of interconnected and interactive parts that 69.) which of this information system does not support
performs an important job or task as a component of a Lean manufacturing
larger system. a.) materials requirements planning (MRP)
a.) system b.) manufacturing resource planning (MRP II)
c.) enterprise resource planning (ERP) b.) data encryption
d.) none of the above c.) data decryption
d.) none of the above
70.) a network type which intends to connect one town to
another town within a small region 77.) monitors and controls the production process and
a.) LAN routing of products through the cell.
b.) MAN a.) Computer Aided Design (CAD)
c.) WAN b.) Computer Numerical Control (CNC)
d.) none of the above c.) Computer Aided Manufacturing
d.) none of the above
71.) Is a book of accounts that reflects the financial
effects of the firm's transactions after they are posted 78.) Is a database constructed for quick searching,
from the various journals. retrieval, ad hoc queries, and ease of use.
a.) general journals a.) Data Warehouse
b.) register b.) Data Mining
c.) ledgers c.) Database
d.) none of the above d.) none of the above

72.) This functions as to manage the financial resources 79.) Transaction expenditure cycle which concerns about
of the firm through banking and treasury activities, the acquisition of materials, property, and labor in
portfolio management, credit evaluation, cash exchange for cash.
disbursements, and cash receipts. a.) expenditure cycle
a.) Accounting b.) conversion cycle
b.) AP/AR mgt c.) revenue cycle
c.) Finance d.) none of the above
d.) none of the above
80.) refers to a computer-based system that provides
73.) system collects data and then processes all the data managers with the tools to organize, evaluate and
in bulk in a later time, which also means output is efficiently manage departments within an organization.
received at a later time a.) IS
a.) actual time processing b.) MIS
b.) Real Time Processing c.) DSS
c.) Batch Processing d.) none of the above
d.) none of the
81.) a form of payroll fraud is prevented using this control,
74.) An activity of getting the product reach the customer where personnel action form helps payroll keep the
in time (after the sale) employee records current.
a.) sales a.) transaction authorization
b.) distribution b.) time card
c.) marketing c.) time logs
d.) none of the above d.) none of the above

75.) Functional segmentation used to plan and control the 82.) A document result from a transaction processing
materials inventory of the company rather than the triggering mechanism for the process.
a.) production a.) turn around
b.) materials management b.) product document
c.) marketing c.) source document
d.) none of the above d.) none of the above

76.) is the process of converting cipher text back to 83.) is a database entry that may contain one or more
plaintext. values.
a.) data security a.) data
b.) information 90.) A competent and reliable employees which are
c.) record valuable resource to a business
d.) none of the above a.) People ware
b.) Personnel
84.) useful in hazardous environments or for performing c.) Marketing agent
dangerous and monotonous tasks that are prone to d.) none of the above
causing accidents.
a.) computer integrated manufacturing (CIM) 91.) Which of the following is true?
b.) DSS <br/> a.) REA diagram entities are arranged in constellations by
c.) Robots entity class.
d.) none of the above b.) ER diagrams present a static picture of the underlying
business phenomena.
85.) this is the direct exchange of finished goods or c.) Entity names in ER diagrams are always in the noun
services for cash in a single transaction between a seller form.
and a buyer d.) none of the above is FALSE
a.) sales cycle
b.) revenue 92.) process where customers undergo full financial
c.) receive cycle investigation to establish a line of credit for the company
d.) none of the above a.) credit investigation
b.) data files
86.) A set of detailed methods, procedures and routines c.) bill customer
created to carry out a specific activity, perform a duty, or d.) none of the above
solve a problem
a.) modules 93.) supports flexible manufacturing by allowing faster
b.) program development of high-quality products, shorter production
c.) system cycles, reduced production costs, and faster delivery
d.) none of the above times.
a.) Robots
87.) Which is not an electronic commerce technologies b.) DSS
a.) Local Area Networks (LAN) c.) computer integrated manufacturing (CIM)
b.) Wide Area Networks (WAN) d.) none of the above
c.) EDI
d.) none of the above 94.) refers to the actual selection of goods in the
warehouse
88.) an element of a database environment which refers a.) receive order
to the actual people whome can access the database b.) pick goods
either via application programs or via direct query c.) update inventory records
a.) Server d.) none of the above
b.) Client
c.) users 95.) Accountants are primarily involved in many ways
d.) none of the above inline to AIS (among the choices which is not)
a.) Designers
89.) this is a specially prepared by system developer or b.) System users
system professionals wherein this program can send data c.) Auditors
access requests (calls) to the DBMS which validates the d.) None of the above
request and retrieves the data for processing
a.) Application programs 96.) this authorize the storekeeper to release materials
b.) Server processing (and subassemblies) to individuals or work centers in the
c.) information processing production process.
d.) none of the above a.) work order/production order
b.) move ticket
c.) materials requisition
97.) records work done in each work center and 104.) it is considered as an extension of MRP that has
authorizes the movement of the job or batch from one evolved beyond the confines of inventory management. It
work center to the next. is both a system and a philosophy for coordinating a wide
a.) materials requisition range of manufacturing activities.
b.) move ticket a.) ERP
c.) conversion cycle b.) MRP
d.) none of the above c.) MRP II
d.) none of the above
98.)is the discovery of the meaning of texts written in
ancient or obscure languages or scripts. 105.) a collection of data or information that is
a.) cypher/cipher electronically saved (soft copy) in a storage device
b.) data decypher/decipher a.) File
c.) data security b.) programs
d.) none of the above c.) system
d.) none of the above
99.) An internet facility that links user sites locally and
around the world 106.) Is the aggregation or roll-up of data. For example,
a.) VPN sales offices data can be rolled up to districts and districts
b.) FTP rolled up to regions.
c.) World Wide Web a.) Consolidation
d.) none of the above b.) Drill-Down
c.) Slicing
100.) the exact value of a 1kb is d.) none of the above
a.) 1000bytes
b.) 999bytes 107.) Decision support tool that supplies management
c.) 1024kbytes with real-time information and permits timely decisions
d.) none of the above that are needed to improve performance and achieve
competitive advantage
101.) A technique, whereby messages are divided into a.) Online Analytical Processing (OLAP)
small packets for transmission. b.) Online Transaction Processing
a.) Real Time processing c.) Management Report System
b.) Batch Processing d.) none of the above
c.) Packet Switching
d.) none of the above 108.) Typical DBMS features include all of the following
EXCEPT
102.) a type of network which covers only a specific a.) database interface design and development
location within a town, building, room, covering a small b.) backup and recovery
business operation c.) program development
a.) MAN d.) none of the above
b.) LAN
c.) WAN 109.) An information system model that enables an
d.) none of the above organization to automate and integrate its key business
processes
103.) This file provides a record of all general ledger a.) CPM
transactions and replaces the traditional general journal. b.) PERT
a.) journal voucher file c.) ERP
b.) general ledger master file d.) none of the above
c.) GL history file
d.) none of the above 110.) Consist of a basic system structure on which to
build
a.) Turnkey system
b.) vendor-support System
c.) backbone system c.) conversion cycle
d.) none of the above d.) none of the above

111.) a structured set of data held in a computer, 118.) A private network within a public network
especially one that is accessible in various ways. use to a.) Local Network
hold useful unprocessed data needed by an organization b.) Intranets
a.) table c.) VPN
b.) data records d.) none of the above
c.) database
d.) none of the above 119.) integrates departments and functions across a
company into one system of integrated applications that
112.) programmed to perform specific actions over and is connected to a single common database.
over with a high degree of precision and are widely used a.) MRP II
in factories to perform jobs such as welding and riveting. b.) MRP
a.) computer integrated manufacturing (CIM) c.) ERP
b.) DSS d.) none of the above
c.) Robots
d.) none of the above 120.) is a technique in which an operating system collects
the programs and data together before processing starts
113.) Generally contains account data other than this is a.) batch processing system
known to be a magnetic file (computer based systems) b.) production system
a.) transaction files c.) conversion cycle
b.) master files d.) none of the above
c.) reference files
d.) none of the above

114.) is a special software system that is programmed to

know which data elements each user is authorized to
access.
a.) DBMS
b.) FORTRAN
c.) COBOL
d.) none of the above

115.) Customized system that client organization

purchase commercially rather than develop in-house
a.) Turnkey system
b.) vendor-support System
c.) backbone system
d.) none of the above

116.) Involves scheduling the flow of materials, labor, and

machinery to efficiently meet production needs.
a.) forecast
b.) production planning
c.) production controlling
d.) none of the above

117.) involves in planning, scheduling, and control of

physical product through the manufacturing process
a.) batch processing system
b.) production system