Test 1 Flashcards
A foreign key imposes a specific kind of integrity to related tables. What is the name of this integrity? A. Schema B. Referential C. Independence D. Data E. None of tge above
Referential
What are the benefits associated with database technology? A. Data Sharing B. Data integration C. Data independence D. A & B E. All of the above
Data sharing, Data integration, and Data independnce
Which of the following provides low-level view of the database? A. Conceptual-level schema B. External-level schema C. Internal-level schema D. None of the above
The internal-level schema
Which of the following cannot be blank (null)? A.Foreign key B. Secondary key C. Connecting key D. Primary key E. None of the above
Primary key
When the same, non-key, data element is stored multiple times in table it creates an anomaly known as the: A. Delete Anomaly B. Update anomaly C. Insert anomaly D. None of the above
Update anomaly
Which of the following are requirements of a relational database?
A. All nonkey (primary and foreign) attributes must describe a quality of the item identified by the primary key.
B. Primary keys cannot be null or empty.
C. Foreign keys (if not empty) must be a primary key in another table.
D. All of the above
E. None of the avove
All nonkey (primary and foreign) attributes must describe a quality of the item identified by the primary key.
Primary keys cannot be null or empty.
Foreign keys (if not empty) must be a primary key in another table.
When a non-null value for the primary key indicates that a specific object exist and can be identified by reference to its primary key value, it is referred to as: A. The referential integrity rule B. The relational database rule C. The entity integrity rule D. None of the above
The entity integrity rule
An entity is something about which information is stored. What is the term for the characteristics of interest that are stored about an entity of employee such as pay rate or an address? A. Field B. File C. Record D. Attribute
Attribute
Which of the following would be identified as a table? A. A customer’s name B. Data about one customer C. All inventory records D. Data about one inventory item
All inventory records
A customer’s name would be a: A. Database B. Table C. Field D. Record
Field
The data view that shows how the user or programmer conceptually organizes and understands the data is the: A. Record layout view B. Logical view C. Physical view D. None of the above
Logical view
In an inventory table, the most likely non-key column(s) would be: A. Item number B. Color C. Price D. B & C E. A & C
Color
Price
In the books table, the most likely primary key would be: A. Book ID B. Title C. Author D. Publication Year
Book ID
In the Order Info table, select all attributes that act as foreign keys: A. Order ID B. Customer ID C. Book ID D. Order Data
Customer ID
Book ID
A data dictionary contains information about the structure of the database (T/F)
True
The primary difference between the conceptual and external schema is that the external schema is an organization-wide view of the entire database. (T/F)
False
It is possible that two or more attributes can form a single key (T/F)
True
A foreign key is an attribute in a table that is a prinary key in another table. (T/F)
True
Which of the following is considered a disadvantage of an Enterprise Resource Planning (ERP)? A. Data imput is captured once B. Time required for implementation C. Customer relationship management D. Increased productivity
Time required for implementation
Which of the following is not an element of data processing? A. Create B. Update C. Reconcile D. Delete
Reconcile
An audit trail consist of which of the following items? A. Sales invoice B. Sales journal C. Accounts receivable ledger D. All of the above
Sales invoice
Sales journal
Accounts Receivable Ledger
Which of the following is not a common data coding technique discussed in the chapter? A. Mnemonic B. Group C. Sequence D. Block E. Sorted
Sorted
Which of the following is not a step in data processing cycle? A. Data collection B. Data imput C. Data storage D. Data processing
Data collection
How does the chart of accounts list general ledger accounts?
A. Alphabetical order
B. Chronological order
C. Size order
D. The order in which they appear in financial statements
The order in which they appear in financial statements
Which of the following is not an advantage of an Enterprise Resource Planning (ERP) system?
A. Better access control
B. Standardization of proceedures and report
C. Improved monitoring capabilities
D. Simplicity and reduced cost
Simplicity and reduced cost
The collection of employee time sheets as a source document is part of which transaction cycle? A. Revenue cycle B. Production cycle C. Human Resource Cycle D. Expenditure cycle
Human Resource Cycle
Common source documents for the revenue cycle include all of the following except
A. Sales order
B. Receiving report
C. Delivery ticket
D. Credit memo
Receiving report
The type of journal that records large numbers of repetitive transactions such as sales, cash receipts, and cash disbursements is: A. A general journal B. A subsidiary journal C. A specialized journal D. A detailed transaction journal
A specialized journal
A chart of accounts provides the user with a list of general ledgers accounts. (T/F)
True
An audit trail scan only assist external auditors. (T/F)
False
Accounts receivable generally has a sub-ledger for many companoes. (T/F)
True
Data processing is comprised of four elements and can be represented by the acronym CRUD. The R in CRUD stands for Revise. (T/F)
False Read
Which of the following is not one of the five major business processes or transaction cycle? A. Expenditures B. Production C. Human resource & payroll D. Revenue E. Financing F. All of the above are major cycles
All of the above are major cycles
Which of the following is not a characteristic of useful information? A. Relevent B. Verifiable C. Timely D. Accessible E. Cost-effective
Cost-effective
Accounting Information Systems (AIS) is most likely applicable to which area of accounting? A. Tax accounting B. Public accounting C. Management consulting D. All of the above E. None of the above
All of the above
AIS adds value to an organization by: A. Improving efficiency B. Sharing knowledge C. Improving internal control structure D. A &B E. All of the above
All of the above
Which of the following does not influence the design of an AIS? A. Organizational culture B. Information Technology C. Business strategy D. Legal environment
Legal environment
What is data?
A. All of the facts that are collected, stored, and processed by an information system.
B. All of the debit and credit information about each transaction
C. The output which results from the imput of information
D. The same thing as information
All of the facts that are collected, stored, and processed by an information system.
Information can improve decision making in what way?
A. It identifies situations requiring management action.
B. It requires a basis for choosing among alternative actions.
C. Provides valuable feedback that can be used to improve future decisions.
D. All of the above
It identifies situations requiring management action.
It requires a basis for choosing among alternative actions.
Provides valuable feedback that can be used to improve future decisions.
Which of the following is not a major business cycle: A. Production cycle B. Revenue cycle C. Financing cycle D. Cash receipt cycle E. Payroll cycle
Cash receipt cycle
Which of the following is a major activity for the revenue cycle? A. Receive items B. Forecast production C. Record time spent on specific jobs D. Deliver and ship order
Deliver or ship orders
Which of the following would be an activity associated with the human resource/payroll cycle? A. Deposit cash receipt B. Adjust customer account C. Pay for items D. Record time worked by employees
Record time worked by employees
Information is data that has been organized and processed. (T/F)
True
Information that is timely is free from error or bias. (T/F)
False
An AIS designer, who is very competent with information technology skills, will be successful in designing an information system regardless of his/her understanding of the organization that he/she is designing for. (T/F)
False
A component of an AIS ARE the people who use the system.(T/F)
True
In a sales table, the most likely primary key would be: A. Sales invoice ID B. Inventory item ID C. Customer ID D. Customer name
Sales invoice ID
The scoptof the data revolution includes which of the following four V’s of big data? A. Volume B. Veracity C. Variety D. Velocity E. All of the above
All of the above
Which of the following are included ib the ETL Process? A. Loading data B. Transforming data C. Examining data D. Extracting data E. A, B, & D
E. A, B, & D
What type of data refers to data that is highly organized and fits into fixed fields? A. Unstructured data B. Semi-structured data C. Structured data D. Data marts
Structured data
The first step in transforming data is to:
A. Standardize, structure, and clean the data
B. Validate data quality and achievement of data requirements
C. Understand the data and the desired outcome
D. Document the transformation process
Understand the data and the desired outcome
Which of the following is the use of a graphical representation of data to convey meaning to the stakeholders? A. Data storytelling B. Data visualization C. Data dashboard D. Diagnostic data
Data visualization
A text file that contains data from multiple tables or sources and merges that data into a single row is known as a: A. Flat file B. Data owner file C. Delimiter file D. Text qualifier file
Flat file
What type of analytics is built on examination of the data and tries to answer the question “why did this happen?” A. Descriptive analytics B. Diagnostic analytics C. Predictive analytics D. Prescription analytics
Diagnostic analytics
A collection of structured, semi-structured, and unstructured data stored in a single location is called: A. A data lake B. A data mart C. A data swamp D. None of the above
A data lake
A key competency that accountants and business professionals must develop in the age of big data is which of the following? A. Analytics mindset B. Big data mindset C. The ETL mindset D. The SMART mindset
Analytics mindset
Which of the following is not one of the SMART question criteria? A. Achievable B. Specific C. Timely D. Reliable
Reliable
Which of the following types of data is most likely to properly use delimeters and text qualifiers? A. Dark data B. Unstructured data C. Semi-structured data D. Structured data
Structured data
A company develops a computer program to replace stock analysts that makes stock purchasing recommendations based on financial statement data and social media information. This is an example of which type of analytic? A. Descritive B. Diagnostic C. Predictive D. Prescriptive
Prescriptive
In order to create a computer program that predicts customer demand in a restaurant, a data analyst tests to see if different sport seasons cause more customers to go out to eat. The data analyst computed which type of analytic? A. Descriptive B. Diagnostic C. Predictive D. Prescriptive
Diagnostic
Which of the following is not a problem to have with interpreting data correctly: A. Mistaking correlation for causation B. Confirmation bias C. Data overload D. All of the above
Data overload
A company upgraded production machinery to collect data about the fit tolerance for assembled parts of each unit produced alibg with environmental data such as machine temperature, part’s temperature, ambient air temperature , humidity, and atmospheric pressure. Before the upgrade, only fit tolerance data was collected. The upgrade represents an increase in: A. Data variety B. Data velocity C. Data veracity D. Data validity
Data variety
Which of the following statements is false:
A. Data storytelling allows a person to make the data say anything they want to achieve thei objective
B. Data dashboards show multiple visials to tell a complete story
C. Data interpretatiob can differ between individuals for non-nefarious reason
D. Data visualization often communicates information more quickly and in a more memorable fashion than using text
Data storytelling allows a person to make the data say anything they want to achieve thei objective
Choose the best answer, the creation of a “bot” is related to which of the following words?
A. Dark data
B. Data visualization
C. Robotic process automation (RPA)
D. The extract, transform, and load (ETL) process
Robotic process automation (RPA)
Which of the following is a situation where data analytics is better than using human judgement to inform or to make decision?
A. There is not enough data for estimating an analytic
B. Making an ethical judgment
C. Data cannot measure a phenomenon well
D. All of the above are situations where human judgement is better than using data analytics
All of the above are situations where human judgement is better than using data analytics
Company wants to store information about inventory including quantities, prices, cost, photos, and social media reviews. What type if data repository should be used? A. Data lake B. Data warehouse C. Data mart D. Data swamp
Data lake
A data science tean used a machine learning algorithm to study historical email subject lines of prior marketing compaigns by their open rates. The algorithm categorized subject lines and provided insights into top-performing key phrases. This is N example of what type of analytic? A. Descriptive B. Diagnostic C. Predictive D. Prescriptive
Diagnostic
If the CIO ask for a report of how many websites visits come from IP address that are known to be associated with website hacking, what type of analytic would be computed? A. Descriptive B. Diagnostic C. Predictive D. Precriptive
Descriptive
A bank manager created a model to forecast customer payoffs of loans. The bank manager likely computed what type of analysis? A. Descriptive B. Diagnostic C. Predictive D. Precriptive
Predictive
Unstructured data is organized in some ways but is not fully organized to be inserted into relationship database. (T/F)
False
Data veracity refers to the quality or the trustworthiness of data. (T/F)
True
A data dictionary should contain metadata, which is data that describes other data. (T/F)
True
A data dashboard is a display of inportant data points, metrics, and key performance indicators in easily understood data visualization. (T/F)
True
Which of the following data analysis techniques is the most complex and provides the most value added to an organization when performed properly? A. Descriptive B. Diagnostic C. Prescriptive D. Predictive E. None of the above
Prescriptive
A single or a few data points lying outside the bormal values in a particular data set are called: A. Median data B. Mean data C. Outlier data D. Data overfitting
Outlier data
High-quality data visualizations follow which of the following important design presentation principles? A. Simplicity B. Emphasis C. Ethical data presentation D. All of the above
All of the above
What type of data analysis tests a hypothesis and provides statistical measures of the likelihood that the data supports or refutes a particular hypothesis? A. Confirmatory B. Visualization C. Predictive D. Prescriptive
Confirmatory
To understand predictive analytics better, which of the following steps should be considered? A. Select a target outcome B. Find and prepare the appropriate data C. Create and validate the model D. All if the above
All of the above
A CEO wants to know the trends in her company’s market share relative to her competitors. She ask an analyst to prepare analytics to show how the market share of each company in the industry has changed over the last 5 years. What type of analytic is the analyst going to prepare? A. Diagnostics B. Descriptive C. Predictive D. Prescriptive
Descriptive
Prescriptive analytics answer which of the following questions?
A. What should be done?
B. What is likely to happen in the future?
C. Why did this happen?
D. What happened?
What should be done?
Which of the following is the best examply of a prescriptive analytic?
A. Evaluating whether billboards increase sales for a pharmaceutical company
B. Creating a model predicting employee absenteeism based on the weather for a trucking company
C. Developing a model to predict audit risk that includes a recommendation for accepting audit clients based on the model outcome
D. Evaluating the performance of airline on-time-arrival to large and small cities
Developing a model to predict audit risk that includes a recommendation for accepting audit clients based on the model outcome
All of the following techniques useful for simplifying a visualization except for: A. Ordering B. Color C. Distance D. Quantity
Ordering
An accounting firm predicts the likelihood of employees passing the CPA exam within one year of accepting an offer. In creating the dataset, the HR analyst sorts the data incorrectly so that the hire date and the exam pass date on each line do not correspond. This analysis most likely suffers from which of the following problems? A. Garbage in, garbage out B. Overfitting C. Extrapolating beyond the range D. Too much variance
Garbage in, garbage out
A company developed a dessert in their lab that involves a special freezing process. The company tested the production process using temperatures jn the range of -50 to -30 celsius. The company’s freezing equipment on the production line is not functioning as well as expected. So it can only cool things to -10. The data analysts elieve this will still work to successfully produce the dessert based on their analysis of previous data. What problem are the data analysts ignoring in this example? A. Garbage in, garbage put B. Over fitting C. Extrapolating beyond the range D. Too much variance
Extrapolating beyond the range
A visualization in a report is an area chart. If the people designing the viz use good practice, what is the purpose of this visualization? A. Comparison B. Correlation C. Trend evaluation D. Part to whole
Trend evaluation
Which of the following graph types would be best to show correlation? A. Bullet chart B. TreeMap C. Area chart D. Histogram E. None of the above
None of the above
A manger wants to report division products in a way that makes her division look better than they actually are. To do this, she uses a line chart that only shows data for the last 20 days and not the last 90 days as the last 20 days show an upside trend in production. The manager did not follow which ethical rule?
A. Show representations of numbers proportional to the reported number (starting the y-axis at 0 helps ensure this)
B. In visualizations designed to depict trends, time progressing from left to right on the x-axis
C. Present complete data given the context
D. None of the above
Present complete datagiven the context
