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ACC 340 Week 1 Individual Assignment The Effects of Technology on the Accounting
Profession Paper
Write a 700- to 1,050-word paper describing how information systems are changing the various
aspects of the accounting profession.
Include a description of a variety of new technologies and their effects on accounting processes.
Discuss how these technologies have changed the way accounting is performed at your
organization or at an organization of your choosing.
Cite at least two sources in your paper.
Format your paper consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.
DQ 2
How safe do you feel your organizations information is on the Internet? Why? How does
an employer balance its right to control and monitor e-mail and Internet use against the
employees right to privacy? What are some of the challenges facing the accounting profession
when doing business over the Internet?
control and an application control? How do they affect the accounting information systems?
ACC 340 Week 3 Learning Team Accounting Information Systems Simulation Summary
Complete the Accounting Information Systems simulation located on the student website.
Write a 350-word summary addressing the following:
What are the advantages of having the same person performing multiple activities in a particular
process? What are the disadvantages?
Where would you draw the line between cost-benefit analysis and accuracy of records?
How would prioritization affect Ramos Internationals expected loss over the current year?
Format your summary consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.
ACC 340 Week 3 Learning Team Hardware and Software Selection Paper
Write a 1,050- to 1,400-word paper using the same step of the accounting cycle your Learning
Team selected for its Accounting Cycle Description Paper that examines the hardware and
software necessary to integrate this accounting process into an automated system.
Discuss what information might need to be shared between the different cycles.
Include the following in your paper:
Who needs access to the information?
What controls need to be in place?
What types of reports need to be generated?
What information should be available through the corporate intranet or the Internet?
Format your paper consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.
design process ensure that your organizations data is maintained accurately, efficiently, and
securely? Why is it important that accounting information be accurate and timely? How may this
be achieved? What types of controls are in place at your organization to limit access to the
companys database?
DQ 2
What is the role of the end-user in the database development process? Why is the relational
approach to creating databases so common today? What are the advantages of a relational
approach to database design? What are the drawbacks? What is the difference between single
table manipulation and table join manipulation? Do you think using a spreadsheet program such
as Microsoft Excel is adequate for database work? Why or why not?
What are the steps in the systems development life cycle? Which step is most important? Why?
What is your personal involvement in determining IS requirements? What factors influence the
development and implementation of accounting systems in foreign countries? Is an
interdisciplinary study team (IST) an effective strategy for team development? Why? Why is it
important for a new system's capabilities to be aligned with an organization's overall goals?
DQ 2
What is the relationship between business modeling and system design? How would an
information system, including timely and accurate accounting information, improve the business
decision-making processes at your organization? How would you go about designing and
implementing such a system?
The essential steps in performing a systems study are (in order of occurrence):
Analysis, design, implementation and initial operation, follow-up
Design, planning, follow-up, analysis, and implementation
Planning, system specification, analysis, production, implementation
Planning, analysis, design, implementation, and follow-up
2. Which of the following is intended to solve the problem that financial data used in one
application is not easily transferable to other applications?
a)
XMP
b)
ERP
c)
XBRL
d)
XMLP
3.
Information systems auditors are:
a)
Auditors who are concerned with analyzing risks associated with computerized
information systems
b)
Individuals who often work closely with financial auditors
c)
Auditors who have a lot of technical expertise related to information technology
d)
all of the above
4.
a)
b)
c)
d)
Process a transaction that may affect data stored on both client and server computers
Query or manipulate the warehoused data on the server
Increased networking capabilities between different file formats on multiple systems
5. Software that enables businesses and government agencies to transmit and manipulate
financial data on an organization-wide basis best describes:
a.
Communication software
b.
CAD software
c.
Enterprise resource planning (ERP) software
d.
Programming software
6.
a.
b.
c.
d.
e.
7.
Data flow diagrams:
a)
Accomplish the same purpose as system flowcharts
b)
Are different from system flowcharts since they focus on a logical view of the information
system
c)
Are useless for planning a new system
d)
Are never used in analyzing an existing system
8.
a)
b)
c)
d)
9. The textbook identified seven reasons why documentation of an AIS is important. For which
of the following reasons would the user guides, procedure manuals and operating instructions be
most important?
a) Depicting how the system works
b) Training users
c) Designing new systems
d) Standardizing communications with others
10.
Business organizations are recognizing the value of sales data and are purchasing
software solutions to gather, maintain, and use these data to provide better service and promote
customer loyalty. These software solutions are called:
a)
Customer relations data solutions
b)
Customer relationship management solutions
c)
Sales data management solutions
d)
none of the above
11. Which of the following statements best describes business process outsourcing?
a)
A company focuses on its core business processes and contracts with another firm to do
the other processes
b)
Companies frequently outsource core business processes
c)
Due to networked enterprises and advanced technology, more employees may work from
their homes or alternate locations
d)
Initially, companies engaged in business process outsourcing to offer employees more
opportunities to travel and more career choices for advancement
12.
Networked enterprises and globalization have enabled a new business model called
business-without-boundaries. Which of the following statements describes this business
model?
a)
Companies no longer have all of their employees in one location
b)
It is called offshoring and companies contract with firms in other countries to do such
business processes as human resources, payroll, and accounting
c)
Companies are under a great deal of scrutiny to manage costs and generate revenue so
they contract with foreign firms to do various business processes at a lower cost to the company
d)
all of the above statements describe this model
13. Which of the following is not a concern of the financing process?
a)
Effective cash management
b)
Optimizing an organizations cost of capital
c)
Minimizing an organizations borrowings
d)
Projecting cash flows
14. Business process reengineering efforts sometimes fail because:
a.
Management gets too involved in the process
b.
Management is too optimistic regarding its expectations from its implementation
c.
Management support can never overcome employee resistance
d.
Employees will never accept change
15.
Which of the following technologies are now used in conjunction with automated
production process systems to increase efficiencies?
a)
Radio frequency technology
b)
Bar code scanners
c)
RF IDs and advanced electronic tags
d)
all of the above
e)
none of the above
d)
17.Which of the following is probably the primary reason accountants should be concerned about
computer crime and abuse?
a)
They might lose their job if they dont detect computer crime or abuse in their organization
b)
They might lose their professional credibility and license if computer crime or abuse
continues for a long time in their organization and they do not detect it
c)
They are responsible for designing, implementing, and monitoring the control procedures
for AISs
d)
none of the above
18.One of the major crimes identified by the Computer Fraud and Abuse Act of 1986 is intent to
illegally obtain information or tangible property through the use of computers. Which of the
following methods might accomplish this type of crime if the perpetrator can change data before,
during, or after they are entered into a computer system?
a)
Salami technique
b)
Data diddling
c)
Shoulder surfing
d)
Trojan horse program
21. _________________ describes the policies, plans, and procedures implemented by a firm to
protect its assets.
a)
b)
c)
d)
Internal control
SAS No. 94
SOX, Section 404
Enterprise risk management
b)
Separation of duties
c)
d)
23. Which of the following best describes a fundamental control weakness often associated with
automated data processing systems?
a.
Automated data processing equipment is more subject to systems error than manual
similar manner
c.
Automated data processing procedures for detection of invalid and unusual transactions are
b)
c)
d)
25
a)
Planning
b)
Analysis
c)
Control
d)
Implementation
26.
a)
b)
c)
d)
all of these
27.
Which of the following is not a general objective in the design of an information system?
a)
A system should provide information which is timely and relevant for decision making by
c)
A system should have sufficient capacity to accommodate levels of normal activity; any
A system should be as simple as permitted so that its structure and operation can be
required
28.
A computerized AIS is harder to audit than a manual system for all of the following
reasons except:
a)
b)
The volume of transaction records and master file records is usually much larger in
b)
c)
d)
30. Three common techniques auditors use to test computer programs are:
a)
b)
c)
d)
31.
a)
b)
c)
d)
none of these
32. The term key in the context of data encryption refers to:
a)
b)
c)
d)
33.
a)
The SEC accepts XBRL-format for electronic filing of financial statement reports
c)
XBRL permits the automatic and reliable exchange of financial information across all
e)
34.
All of these are reasons why databases are important to AISs except:
a)
b)
c)
d)
The hard disk space used to store AIS databases is comparatively expensive
e)
35.
a)
b)
c)
d)
36.
In recent years many businesses have formed a common information source within their
business organization called a database. One of the advantages of building databases is the
simultaneous updating of files with common data elements. Another major advantage of the
database concept is that:
a)
b)
c)
Database systems are generally less expensive than separate file maintenance
systems
d)
e)
Fewer skilled people are required to run a database system than any other system
b)
c)
d)
none of these
They automate file storage tasks and enable managers to generate worthwhile financial
reports
b)
c)
They are unique data structures which accountants have never used before
d)
e)
39.
a)
It is not possible to search them because graphics have no text keys for searching
b)
It is not possible to search them because audio objects have no text keys for searching
c)
It is possible to search for items in them if the name of the embedded graphics or audio
ACC 340 Week 5 Learning Team Assignment Sarbanes-Oxley Act Article Analysis
Use the Electronic Reserve Readings, the University Library, the Internet, or other credible
resources to locate an article that examines the Sarbanes-Oxley Act.
Write a 700- to 1,050-word summary of this article addressing the following:
Explain how the Sarbanes-Oxley Act affects the internal control of your organization or an
organization of your choosing.
Discuss auditing around the computer and through the computer, the relevance of each, and how
it affects your organization or an organization of your choosing.
Cite your article in your summary, and prepare to discuss your article in class.
Format your summary consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.
ACC 340 Week 5 Learning Team Assignment Integrated Accounting Cycle Final Report
and Presentation
Write a 1,400- to 1,750-word final report on your selected step of the accounting cycle. Include
revised versions of your previous Learning Team assignments.
Describe how you would apply the systems development life cycle to your proposed system.
Include an explanation of how the participants in the accounting function at your organization will
contribute to the development of the system requirements.
Analyze how your proposed changes will improve the measuring and controlling of operational
performance.
Create an 8- to 10-slide Microsoft PowerPoint presentation with speaker notes illustrating your
Integrated Accounting Cycle Final Report.
Format your report and presentation consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.