Faculty of Business, Economics & Accounting

Department of Accounting and Finance

HELP Bachelor of Business (Hons) Year 2

INTERNAL SUBJECT DETAILS

Semester 3, 2016
Subject:

ACC200
Accounting Information Systems

Subject Lecturer/Tutor: Dr. John Murugesu

Telephone: 03-2716 2000
Fax:
03-2093 5311
Email:
john.murugesu@help.edu.my

Consultation:

Please e-mail to make appointment

PRE-REQUISITE(S)
ACC101

FINANCIAL ACCOUNTING 1

SYNOPSIS
The subject provides an understanding of the basic concepts and functions of accounting
information Systems (AIS). AIS will build upon the accounting techniques studied in
ACC101 Financial Accounting 1 by introducing further concepts and information
technologies. AIS examines the wider perspective of the accounting functions that
include understanding different business processes, organisational structure and design
and the translation of business activities with information technologies. The techniques
of systems development and documentation, the assessment of risk and implementation
of controls, the choice of enterprise information software are included.

OBJECTIVES
Upon completion of this subject, students should be able to:

demonstrate an understanding of changes of information technology affecting

accounting methodology

understand transactions cycles and modelling business processes

prepare process and system documentation

demonstrate an understanding of systems planning, development and implementation

identify and control risk in organisations

recognise computer crime and ethical issues with respect to accounting systems

understand the design and the use of databases in information systems

appreciate the use of accounting software (MYOB) in accounting practices

aware of AIS in the context of ERP

PRESCRIBED TEXTS
Considine, B., Parkes, A., Olesen, K., Blount, Y., and Speer, D. (2012) Accounting
Information Systems : Understanding Business Processes, 4th edition, John Wiley & Sons
Australia, Ltd.
Pabst, W. and Perrin, B. (2013) Sunrise Pharmaceuticals Pty Ltd: A Combined Manual
and Computerised Accounting Practice Set Using MYOB AccountRight Plus Version
19, First Published, John Wiley & Sons Australia, Ltd.

RECOMMENDED REFERENCES
Romney, M.B. and Steinbart, P.J. (2014).Accounting Information Systems, 13th Edition.
Sydney: Prentice Hall.
Simkin M.G, Rose J.M. and Norman C.S. (2014). Core Concepts of Accounting
Information Systems, 13th Edition.John Wiley & Sons Singapore Pte.Ltd.
Hall, J.H. (2016). Accounting Information Systems, 9th Edition.South-Western Cengage
Learning.
Neish, W. and Kahwati, G. (2014).Computer Accounting using MYOB Business Software
V19.10. Australia: McGraw Hill.
Bodnar, G.H. and Hopwood, W.S. (2013).Accounting Information System, 11th
Edition.New York: Prentice Hall.

JOURNALS
International Journal of Accounting Information Systems
(http://www.sciencedirect.com/science/journal/14670895/15) or through Ebsco host
American Accounting Association - Journal of Information Systems
(http://aaajournals.org/toc/isys/28/2) or through Ebsco host
ISACA Journal
(http://www.isaca.org/knowledge-center/cobit/pages/overview.aspx)
International Journal of Management and Enterprise Development
(http://www.inderscience.com/jhome.php?jcode=ijmed) or through Ebsco Host
Business Process Management Journal
(http://www.emeraldinsight.com/journal/bpmj) or through Ebsco host

Subject Outline / Teaching Plan

Department
Lecturer

: Business Studies
: Dr. John Murugesu

Subject Code
Subject Title

: ACC 200
: Accounting Information Systems

Week

Topics

Text Book

Tutorial Questions

1
(29-2/9

Topic 1: Introduction & role of AIS

Considine et al.
C1

DQ1.1, DQ1.2,
DQ1.5, P1.3

2
(5-9/9)

Topic 2: Modelling business process

Considine et al.
C2

DQ2.7, DQ2.9,
DQ2.14

3
(13-16/9)

Topic 3: Systems documentation

Considine et al.
C6

DQ6.3, P6.4

4
(15-19/9)

Accounting Software MYOB

practicals

Pabst et al.
chapters

5
(26-30/9)

Topic 4: Transaction cycle

expenditure cycle

Considine et al.
C10

DQ10.3,P10.26,P10.2
7, P10.28 & P10.29

6
(3-7/10)

Topic 5: Transaction cycle revenue

cycle

Considine et al.
C9

P9.7, P9.8, P9.9, P9.11

&P9.19

7
(10-14/10)

Topic 6: GL financial reporting cycle

Considine et al.
C13

P13.7, P13.11
&P13.13

8
(15-22/10)

Mid-term & break

9
(24-28/10)

Topic 7: Risk & controls

Considine et al.
C7 & C8

DQ 7.8, DQ7.9
P8.1, P8.6 &P8.8

10
(31-4/11)

Topic 8: Ethics, fraud & computer

crimes

Considine et al.
C16

DQ16.5, DQ16.6,
DQ16.7, DQ16.8

11
(7-11/11)

Topic 9: Database concepts

Considine et al.
C3 & C4

DQ3.2, DQ3.4,
DQ4.4, P4.18

12
(14-18/11)

Topic 10: Systems planning,

development & implementation

Considine et al.
C14

DQ14.2, DQ14.3,
DQ14.4, DQ14.5,
DQ14.18

13
(21-25/11)

Topic 11 & 12: Enterprise & other

contemporary information systems

Hall C11 & C12 RQ11.1, RQ11.3,

14 15
(26/-10/12)

Final Examination

RQ11.5, RQ11.5,
DQ12.4

Textbook: Considine, B., Parkes, A., Olesen, K., Blount, Y., and Speer, D. (2012)
Accounting Information Systems : Understanding Business Processes, 4nd edition, John
Wiley & Sons Australia, Ltd.

Self-Study:Reading and Exercises:

1. Read the relevant chapters
2. Master the Key Terms
3. Do all end-of-chapter Discussion Questions
4. Do all end-of-chapter Self-Test Activities

ASSESSMENT
There are 3 assessment items for this subject:

Assessment Items

Value

Due Date

1. Assignment (Group)

20%

Week 10 2/11/2016

2. Mid Semester Test

20%

Week 8 - 15/10/16 to 22/10/16

3. Final Examination

60%

Examination period: 26 November10 December 2016**

REQUIREMENTS:
To gain a pass in this subject, students must:

Achieve a passing grade in the final examination i.e. score a minimum of 30 marks
out of 60 marks if there is an examination for this subject.

Attempt ALL areas of assessment; and achieve a total result of 50% or better
overall.

** - Please check on the notice board and My Acel for the actual date. HELP
University reserves the right to make any changes to the above where appropriate.

Assignment Question
Joint assignment (Min 2 Max 5 students)
Due Date: 2nd November 2016
Using the transactions provided in Appendix 3 of Sunrise Pharmaceuticals Pty Ltd
Practice Set, record the transactions in MYOB version19 software.
a) Record the transactions dated from 7th to 13th January 2013. Print the following
reports:
Accounts - Profit & Loss - Profit & Loss Accrual 1/1/13 to 13/1/13
Accounts - Balance Sheet - Standard Balance Sheet as at 13/1/13
(15 Marks)

b) Record the transactions for the period 14th to 20th January 2013.
Print the following reports:
Accounts - Profit & Loss - Profit & Loss Accrual 1/1/13 to 20/1/13
Accounts - Balance Sheet - Standard Balance Sheet as at 20/1/13
(15 Marks)

c) Record the transactions for the period 21st to 31st January 2013 and then:
i) Prepare general journal entries for the end-of-month adjustments detailed in the
office memorandum, recording each of the adjustments separately. (6 marks)
ii) Prepare the end-of-month bank reconciliation using the bank statement shown
in appendix 3. (refer appendix 6 for help with the bank fees.)
(3 marks)
iii) Prepare, view and print the following reports for 31st January 2013:
Sales - Accounts Receivable Ageing Summary
(2 marks)
Purchases - Accounts Payable Ageing Summary
(2 marks)
Inventory - Items List Summary
(2 marks)
GST [Summary -Accrual]
(2 marks)
Bank Reconciliation Report
(3 marks)
Accounts - Profit & Loss [Accrual] 1/7/12 to 31/1/13
(10 marks)
Accounts - Standard Balance Sheet
(10 marks)
(40 Marks)
d) Enterprise Resource Planning (ERP) software is used by companies to manage
company-wide business processes using a common database and shared
7

management reporting tools. Compare and contrast an ERP software package

such as SAP with MYOB in terms of their applications (OLTP & OLAP),
business functions covered, integration of operations and databases. (1,500
words and with references)
(30 marks)

Backup your MYOB data onto a CD.

GRADING SCHEME
Mark Range

GRADE

GRADE
POINT

85 - 100

HD 1

4.00

DEGREE
CLASSIFICATI
ON

MARKING RUBRICS

FIRST CLASS
80 84

HD 2

3.75

75 - 79

DI 1

3.50

SECOND
UPPER CLASS

70 74

DI 2

3.25

65 69

CR 1

3.00

SECOND
LOWER CLASS
60 64

CR 2

2.75

55 - 59

PS 1

2.50

50 - 54

0 - 49

PS 2

FL

2.00

THIRD CLASS
PASS

0.00

Comprehensive and excellent grasp of

key concepts
Excellent use of analytical means and
logical arguments
Excellent synthesis of arguments and
excellent use of relevant examples
Balanced discussions and excellent
flow of ideas
Excellent command of language with
no errors
Excellent and consistent referencing
Comprehensive and excellent grasp of
key concepts
Excellent use of analytical means and
logical arguments
Good synthesis of arguments and
excellent use of relevant examples
Balanced discussions and good flow of
ideas
Excellent command of language with
no errors
Excellent and consistent referencing
Competent grasp of key concepts
Competent use of analytical means
and logical arguments, albeit with
some errors
Fair synthesis of arguments and
moderate use of relevant examples
Fairly balanced discussions and fairly
clear flow of ideas
Competent command of language and
limited amount of errors
Satisfactorily is referencing
Basic grasp of key concepts
Less than satisfactory use of analytical
means and logical arguments
Little synthesis of arguments and
hardly any relevant examples
Some evidence of balanced
discussions and poor organisation
Satisfactorily command of language
and considerable amount of errors
Relatively flawed referencing
Shows ignorance of key concepts
Less than satisfactory use of analytical
means and logical arguments
Little synthesis of arguments no
relevant examples
Little or no balanced discussions and
poor organisation
Relatively poor command of language
and unable to expressed ideas clearly
No referencing or poor referencing

HELP UNIVERSITY
ASSIGNMENT FEEDBACK/MARKING SHEET
ACC200
Accounting Information Systems

1. Student ID:_______________________________________
2. Student ID :_______________________________________
3. StudentID:________________________________________
4.. Student ID:________________________________________

Assessment Criteria

Mark
Achieved

Maximum
Mark

Relevance of materials used

Application of appropriate theories

15

Logical flow, sequence and development

15

Evidence of background reading

15

Appropriate depth of analysis

15

Evaluation of issues and results

15

Use of supporting data/evidence

10

Use of referencing system and bibliography

Overall presentation

Total Mark

100

Assignment No.: __

Assignment Cover Sheet

Student Information (For group assignment, please state names of
all members)
Name

Grade/Marks

ID

Office
Acknowledgement

Module/Subject Information
Module/Subject Code
Module/Subject Name
Lecturer/Tutor/Facilitator
Due Date
Assignment Title/Topic
Intake (where applicable)
Word Count

Date/Time

Declaration
. I/We have read and understood the Programme Handbook that explains on plagiarism, and I/we testify
that, unless otherwise acknowledged, the work submitted herein is entirely my/our own.
. I/We declare that no part of this assignment has been written for me/us by any other person(s) except
where such collaboration has been authorized by the lecturer concerned.
. I/We authorize the University to test any work submitted by me/us, using text comparison software, for
instances of plagiarism. I/We understand this will involve the University or its contractors copying my/our
work and storing it on a database to be used in future to test work submitted by others.
Note:1) The attachment of this statement on any electronically submitted assignments will be deemed
to have the same authority as a signed statement.
2) The Group Leader signs the declaration on behalf of all members.

Signature:

Date:

mail:

10

Feedback/Comments*
Main Strengths

Main Weaknesses

Suggestions for improvement

Student acknowledge feedback/comments

Graders signature

Students signature:

Date:

Date:

Note:

1)A soft and hard copy of the assignment shall be submitted.

2)The signed copy of the assignment cover sheet shall be retained by the marker.
3)If the Turnitin report is required, students have to submit it with the assignment. However, departments may allow
students up to THREE (3) working days after submission of the assignment to submit the Turnitin report. The
assignment shall only be marked upon the submission of the Turnitin report.
*Use additional sheets if required.

11

Department of Accounting & Finance

ACADEMIC INTEGRITY
Honesty and Responsibility
Academic integrity is an important tenet for HELP University. In pursuit of the highest
standards of academic integrity, the Department of Accounting & Finance holds it
students to the highest ethical standards defined by the Rules and Regulations section of
the Academic Handbook. All students at the Department of Accounting & Finance are
subjected to and are bound by the Student Academic Misconduct Rule to assure academic
honesty. Students are required to sign a pledge on the assignment cover sheet before
submitting your assignments to the Administration Office of the Faculty of Business,
Economics & Accounting.
What is Plagiarism?
Plagiarism is academic dishonesty or academic theft, and it is a serious academic offence.
Plagiarism includes, but is not limited to, the followings:
1. quote, paraphrase or summarize someone elses ideas, theories or data, in whole
or in part, without appropriate acknowledgement
2. borrow ideas, opinion or words, in whole or in part, from other sources without
properly crediting the author(s)
3. use any facts, statistics, diagrams or graphs, in whole or in part, without
acknowledging the source clearly
4. claim or imply original authorship of someone elses ideas, theories or data, in
whole or in part, as your own
5. employ or allow someone to help to revise, amend or write your work and pass
off as your own original work
6. collaborate with or allow other students to copy your work
7. draw on sources more than what you have acknowledged by citations
While a student is not discouraged to discuss an assignment with his/her friends or
classmates, the work he/she submits must be done by the student alone. If a student shares
his/her assignment with other students and they plagiarize it, the student is as guilty as
those students who plagiarized his/her assignment. All parties to plagiarism are
considered equally guilty. Under no circumstances should a student be involved in
collusion with other students unless he/she is permitted to work on an assignment jointly
by the lecturer/tutor. If a student is unsure what constitutes plagiarism, he/she is obliged
to consult the lecturer/tutor on the matter before submission of his/her assignment.
When and How to Reference?
Knowing when and how to cite is a students responsibility. If he/she is in doubt or need
more help on this matter, the student may consult the lecturer/tutor. The following list
comprises some of the sources a student will need to reference. The list is by no means
exhaustive, but simply consists of the most common sources used by students to complete
their work.
1. Books
2. Chapters in books
3. Journal articles
4. Conference papers
12

5.
6.
7.
8.

Newspaper articles
Magazines
Websites
Study guide

Students are advised to cite in the following cases [1]:

1. When he/she quotes two or more words verbatim, or even one word if it is used
in a way that is unique to the source
2. When he/she introduce facts that he/she have found in a source
3. When he/she paraphrase or summarize ideas, interpretations, or conclusions that
he/she find in a source
4. When he/she introduce information that is not common knowledge or that may
be considered common knowledge in your field, but the reader may not know it
5. When he/she borrow the plan or structure of a larger section of a sources
argument (for example, using a theory from a source and analyzing the same
three case studies that the source uses)
6. When he/she build on anothers method found either in a source or from
collaborative work in a lab
7. When he/she build on anothers program in writing computer code or on a notcommonly-known algorithm
8. When he/she collaborate with others in producing knowledge
In general, a referencing system requires two parts:
1. In-text citations
This is information about a source within the text of an assignment.
2. List of references
This is a list of all sources a student has used to research his/her assignment. It is
alphabetically arranged by author surname and appears immediately after the last
page of an assignment.
Different faculties or departments may have different requirement on how referencing
for an assignment should be done. The various formats used for in-text citations and list
of references are available in the following websites:
1. Harvard System (http://www.adelaide.edu.au/library/guide/gen/harvard.html)
2. Chicago Style (http://www.chicagomanualofstyle.org/index.html)
3. American Psychological Association or APA Style (http://www.apastyle.org)
4. Modern Language Association of America or MLA Style (http://www.mla.org)
Once a student has selected a referencing style for his/her assignment, he/she must follow
the same style consistently throughout the assignment. We strongly suggest that the
student consults the lecturer/tutor about which method to use before submission of
his/her assignment.

What are the Procedures and Penalties for Plagiarism?

http://www.yale.edu/bass/writing/sources/plagiarism/warning.html, accessed May 18, 2008.

13

When a lecturer/tutor encounters a possible case of plagiarism, the lecturer/tutor shall

report the matter to the Head of the Department, who then initiates an investigation on
the matter. The following procedures would be carried out:
1. The lecturer/tutor shall provide evidence that substantiates an academic offence
has occurred. The following documentations must be ready prior to reporting of
alleged plagiarism:
a. Copy of the alleged plagiarized assignment
b. Copy of the source material (e.g. articles, websites, newspaper, etc.)
c. Report of plagiarism
d. Any other information that would support the claim of plagiarism
2. If the evidence warrants an accusation of academic offence, the Head of
Department shall establish a Board of Inquiry comprising 3 academic staff. The
Department shall provide all necessary documentations, including report on prior
academic offences if applicable, to the Board of Inquiry.
3. The Board of Inquiry shall put the matter to the student in writing and give
him/her an opportunity to respond to the accusation within 3 working days.
4. The student will be required to attend a meeting with the Board of Inquiry. After
meeting the student, the Board of Inquiry shall decide whether or not the alleged
plagiarism has occurred. The following documentations shall be submitted to the
Head of Department at the end of the meeting:
a. Findings of the investigation
b. Recommended action(s) to be taken or imposed
5. The Head of Department shall review the Board of Inquirys report with
supporting evidence and shall decide on an appropriate action(s) based on the
recommendation of the Board of Inquiry.
6. The decision of the Head of Department shall be put in writing to the student.
Copies of all documentations will be retained in the Department.
7. If the student feels that he/she has been unfairly accused or treated, the student
may appeal to the Head of Department within 5 working days.
8. The Head of Department shall review the appeal and the final decision will be
communicated to the student in writing and a copy will be kept with the
Department. Once a determination of plagiarism and penalty has been made by
the Head of Department, the investigative process will be deemed to have ended
and the student will not be allowed to appeal.
Possible penalties for plagiarism range from mark reduction for the assignment to
expulsion from the University. The student will not be allowed to make up the
assignment. If plagiarism has been found to have occurred, the Department will take
action(s) as determined by the forms of plagiarism implicated:
1. Complete plagiarism
Verbatim copying another persons work without acknowledgement
1st offence : A grade of F in the subject and a warning letter will be
issued
2nd offence : Expulsion from the University at the discretion of the Head
of Department
2. Substantial plagiarism
Near-verbatim copying another persons work by simply altering the order of the
sentences or the format of presentation or by changing a few words or phrases
without acknowledgement.
1st offence : Zero mark on the assignment and a warning letter will be
issued
14

A grade of F in the subject and a warning letter will be

issued
3rd offence : Expulsion from the University at the discretion of the Head
of Department
3. Minimal plagiarism
Acknowledgement is made but paraphrasing by changing and/or eliminating
some words
1st offence : Deduction of 50% of available marks on the assignment and
a warning letter will be issued
nd
2 offence : A grade of F in the subject and a warning letter will be
issued
rd
3 offence : Expulsion from the University at the discretion of the Head
of Department
4. Unintentional plagiarism
Insufficient acknowledgement by not applying citation or quotation marks
correctly
1st offence : Deduction of up to 50% of available marks on the assignment
and a warning letter will be issued
nd
2 offence : A grade of F in the subject and a warning letter will be
issued
rd
3 offence : Expulsion from the University at the discretion of the Head
of Department
Pleading ignorance or unintentional plagiarism does not constitute valid reasons for
plagiarism and will not avoid the penalties from being imposed. Excuses for acts of
plagiarism such as the following, but not limited to, will not be entertained:
1. I dont have time to do the assignment
2. I have too many assignments due on the same day
3. I dont know, I really didnt do it
4. I am not aware
5. I dont understand what plagiarism means
6. I have no intention to plagiarize
7. I forgot to cite the reference
8. I forgot to include the bibliography
9. My English is not good
10. My lecturer/tutor did not explain to me
11. In my country, it is alright to copy someone elses work
12. My friend copied my assignment when I let him/her to look at my assignment
13. My friend copied my assignment when I allow him/her to use my laptop
14. I did my assignment in the computer lab, someone must have copied my work
15. I asked my friend to submit my assignment and he/she copied my work
16. I discussed my assignment with my friends, so our answers are the same/similar
17. Even though I do not have in-text citation but I have bibliography/reference list
Students should be reminded that it is their responsibilities to take due care throughout
their written work to effectively reference or cite when they use others ideas from any
source.
2nd offence :

15

DEPARTMENT OF ACCOUNTING & FINANCE

SEMESTER X, 20XX
SAMPLE FINAL EXAMINATION
Subject Code

ACC200

Subject Name

ACCOUNTING INFORMATION SYSTEMS

This examination carries 60% of the total assessment for this subject.
Examiner(s)

MR ABC
Day

Date

Moderator(s)

MR XYZ

Time

Time allowed :

Reading 10 MINUTES
Writing 3 HOURS

INSTRUCTION(S):
1. This examination consists of TWO (2) sections:
SECTION A: consists of FORTY (40) Multiple Choice Questions Answer ALL questions in the multiple
choice answer sheet provided in 2B pencil.
SECTION B: consists of SIX (6) Questions Answer any FOUR (4) questions in the answer book
provided.
2. Writing on the examination answer book is NOT permitted during reading time.
3. This is a CLOSED BOOK examination.
4. Students are NOT permitted to retain this examination paper.
5. Student MUST pass this examination in order to pass the subject.

(This examination paper consists of 2 sections in XX printed pages, including cover page)

16

NOTE :

The sample questions are generally similar (but NOT exactly the same) in terms of
the level of difficulty required of the student for this subject.

It is the right of the examiner to change and set the assessments (mode and
format) in order to meet the objectives of the subject / course whenever necessary
without prior notice. Thus, actual exam questions (number of questions, form of
questions, format, etc) may vary from this sample and may not be the same as that
presented herein.

17

SECTION A Multiple Choice Questions (40 Marks)

Answer ALL FORTY (40) questions. Each question carries 1 mark.
For each of the following questions select the correct alternative and mark your choice
on the computer answer sheet provided using a 2B pencil. If you wish to alter an answer,
first erase your original selection, and then shade in your new choice.

1) One of the major organisational factors driving the development of ERP systems was
that:
A) organisations began to view themselves as a set of cross-functional business
processes.
B) organisations wanted to capitalize on their strong function-based business
structure
C) customer relationship management became an increasingly important focus
D) supply chain management matured as an area of technology development

2) The aim of e-procurement systems is to:

A) calculate purchase quantities to minimize stock levels and raw material carrying
costs.
B) facilitate the efficient procurement of direct materials from key suppliers.
C) automate communications, transactions and collaborations with indirect supply
partners.
D) integrate purchasing with manufacturing and sales and facilitate process
integration.

3) A best of breed ERP system

A) represents the latest version of ERP software available on the market
B) allows for easy integration and lower installation costs
C) is a mix of components from various vendors, matched to meet business
requirements
D) will always have a consistent look and feel to it

4) A medium sized restaurant operates in Dingleton. It specialises in seafood and

requires the prompt delivery of fresh seafood each morning in order to meet daily
customer requirements. Order quantities are determined by taking average sales for
the last 7 days and then adding ten percent. The business has good relations with
their suppliers. In the past everything was run manually ordering, staff scheduling,
payroll, order taking and so on. The type of system that would most benefit the
business is:
A) an Outwardly Organised System
B) an Enterprise Value Chain System
C) a Single Entry System
D) an A=L+OE system

18

5) A major disadvantage of the hybrid system approach is that:

A) they are based on business events rather than financial events
B) they integrate only the financial and manufacturing areas of a business
C) they use independent software
D) they have not been able to provide seamless integration across the entire
organisation

6. If you believe not all adjusting entries were posted in the general ledger, you should
prepare a general ledger control report listing journal vouchers in:
A) Numerical sequence.
B) Chronological order.
C) General ledger account number order.
D) Any order, since you have to review them all anyway.

7.

Which of the following tasks are facilitated by maintaining a strong and secure
audit trail?
A. Tracing a transaction from original source document to the general ledger to a
report
B. Tracing an item in a report back through the general ledger to the original
source document
C. Tracing changes in general ledger accounts from beginning to ending balances
D. All of the above are facilitated by the audit trail.

8.

Mr Ali is the accountant at Silicon Sdn Bhd. While making an adjusting entry to
the general ledger, he received the following error message, "Your journal entry
must be a numeric value. Please reenter." This message was the result of a:
A. Validity check.
B. Field check.
C. Zero-balance check.
D. Completeness test.

9. Verifying the identity of the person or device attempting to access the system is:
A. Authentication.
B. Authorization.
C. Identification.
D. Threat monitoring.

10. Restricting access of users to specific portions of the system as well as specific
tasks, is:
A) Authentication.
B) Authorization.
C) Identification.
D) Threat monitoring.

19

11. Which of the following is not a requirement of effective passwords?

A. Passwords should be changed at regular intervals.
B. Passwords should be no more than 8 characters in length.
C. Passwords should contain a mixture of upper and lowercase letters, numbers
and characters.
D. Passwords should not be words found in dictionaries.

12. An access control matrix:

A. Does not have to be updated.
B. Is a table specifying which portions of the system users are permitted to access.
C. Is used to implement authentication controls.
D. Matches the user's authentication credentials to his authorization.

13. A data entry input control in which the application software sums the first four
digits of a customer number to calculate the value of the fifth digit and then
compares the calculated number to the number typed in during data entry is an
example of a:
A. Check digit verification.
B. Validity check.
C. Closed-loop verification.
D. Duplicate data check.

14. Which of the following is true?

A. The COSO framework, rather than the COBIT framework, can be utilised to
reduce the risk of cyber fraud.
B. The COBIT framework, rather than the COSO framework, can be utilised to
reduce the risk of cyber fraud.
C. The COSO and COBIT frameworks can both be utilised to reduce the risk of
cyber fraud.
D. The COSO and COBIT frameworks are irrelevant to cyber fraud.

15. Sequentially pre-numbered forms is an example of a:

A. Data entry control.
B. Data transmission control.
C. Processing control.
D. Input control.

16. When I enter a correct customer number, the data entry screen displays the
customer name and address. This is an example of:
A. Prompting.
B. Preformatting.
C. Closed-loop verification.
D. Error checking.

20

17. There are three risk factors known as the fraud triangle that are generally present
when a fraud is committed. Which of the following is not one of them?
A. An incentive or pressure to commit fraud.
B. A perceived opportunity to commit fraud.
C. An ability to rationalise the fraudulent action.
D. An ability to avoid being discovered.

18. One fraudulent scheme covers up a theft by creating cash through the transfer of
money between banks. This is known as:
A. Lapping.
B. Misappropriation of assets.
C. Kiting.
D. Concealment.

19. The most efficient way to conceal asset misappropriation is to:

A. Alter monthly bank statements before reconciliation.
B. Write-off a customer receivable as bad debt.
C. Alter monthly physical inventory counts to reconcile to perpetual inventory
records.
D. Record phony payments to vendors.

20. The fraud that requires the least computer knowledge or skill involves:
A. Altering or falsifying source data.
B. Unauthorized use of computers.
C. Tampering with or copying software.
D. Forging documents like paychecks.
21. Tapping into a communications line and then entering the system by accompanying
a legitimate user without their knowledge is called:
A. Superzapping.
B. Data leakage.
C. Hacking.
D. Piggybacking.
22. The combination of the database, the DBMS, and the application programs that
access the database through the DBMS is referred to as the:
A. Data warehouse.
B. Database administrator.
C. Database system.
D. Database manager.
23. All of the following are benefits of the database approach except:
A. Data integration and sharing
B. Decentralized management of data
C. Minimal data redundancy
D. Cross-functional analysis and reporting
21

24. The physical view of a database system refers to:

A. How a user or programmer conceptually organizes and understands the data.
B. How the DBMS accesses data for a certain application program.
C. How and where the data are physically arranged and stored.
D. How master files store data values used by more than one application program.

25. The schema that provides an organization-wide view of the entire database is
known as the:
A. External-level schema.
B. Internal-level schema.
C. Conceptual-level schema.
D. Logical view of the database.

26. The problem of changes (or updates) to data values in a database being incorrectly
recorded is known as:
A. An update anomaly.
B. An insert anomaly.
C. A delete anomaly.
D. A memory anomaly.

27. What is the correct sequence of the phases in the systems development life cycle?
A. Conceptual design, physical design, system analysis, implementation and
conversion, and operations and maintenance
B. Conceptual design, system analysis, physical design, implementation and
conversion
C. System analysis, conceptual design, physical design, implementation and
conversion, and operations and maintenance
D. System analysis, physical design, conceptual design, and operations and
maintenance

28. What is the advantage of adopting the system development lifecycle (SDLC)
approach?
A. Development is very rapid.
B. It is the cheapest approach.
C. The final system is well documented.
D. It is flexible if the user changes the requirements

29. Which of the following statements regarding a Gantt chart is not true?
A. A Gantt chart is a graphical way of planning and controlling the progress of a
systems development project.
B. The Gantt chart depicts the timeframe for the project along the y-axis and the
activities that are part of the project along the x-axis.
C. Gantt chart identifies the major activities that occur within the project.
D. Gantt chart identifies the timeframe for each activity that occurs within the
project.

22

30. PERT charts and Gantt charts can be used to analyse:

A. Financial feasibility
B. Technical feasibility
C. Schedule feasibility
D. Strategic feasibility

31. Consider the following diagram.

The critical path is:

A. ACDEIJK
B. ACDEFGHJK
C. ABFGHJK
D. ABIJK
34. Because of ERPs best practice approach, if all organisations adopt the ERP system
and have the same underlying processes, they are less likely to distinguish
themselves and gain a competitive advantage. This is likely a major reason for:
A. Not adopting ERP.
B. Adopting ERP before competitors do.
C. Configuring a business process around an ERP system.
D. Not configuring a business process around an ERP system.

35. Core applications of an ERP are:

A. Financial accounting
B. Procurement and logistics
C. Sales and distribution
D. All of the above

36. Most ERPs are based on which network model?

A. Peer to peer
B. Client-server
C. Ring topology
D. Bus topology

37. What is a company that delivers software applications over the Internet?
A. ISP - Internet Service Provider
B. ASP - Application Service Provider
C. SSL - Secure Socket Layer
D. None of the above

23

38. The benefits of XBRL include

A. Organizations can publish financial information only once, using standard XBRL
tags.
B. Tagged data is readable and interpretable by computers, so users don't need reenter data into order to work with it.
C. Both A) & B) are benefits of XBRL.
D. None of the above

39. Retail stores could send their orders directly to the manufacturer's sales order system
in a format that would eliminate the need for data entry, using:
A. Vendor Managed Inventory
B. Electronic Data Interchange
C. Point Of Sale
D. Electronic Funds Transfer

40. An ________ is an arrangement where a bank receives customer payments and

transmits payment data to the organization.
A. E-commerce
B. Eectronic funds transfer (EFT)
C. Electronic lockbox
D. Electronic data interchange (EDI)

SECTION B (60 Marks)

Answer any FOUR (4) of the following questions in the answer book provided.
Each question carries 15 marks.
Question 1 (15 marks)
(a)

Define a relational database system and discuss how it resolves the problems
associated with the flat-file system.
[7 marks]

(b)

Define a Data Base Management System (DBMS) and discuss the functions of a
DBMS.
[8 marks]

Question 2 (15 marks)

(a)

Discuss the activities that take place during the investigation stage of a SDLC.
[8 marks]

(b)

Describe Software-As-A-Services (SAAS) and discuss the advantages to

organization that employs SAAS for its AIS.
[7 marks]

24

Question 3 (15 marks)

(a)

Describe the function of a Supply Chain Management System(SCM).

[6 marks]

(b)

Discuss the benefits to an organization that adopts an SCM system.

[9 marks]

Question 4 (15marks)
(a)

Define Internal Control in accordance to COSO.

[6 marks]

(b)

State and explain the five inter-related components that should exist according to
the COSO Internal Control Framework.
[9 marks]

Question 5 (15 marks)

(a)

Describe an ERP system.

[6 marks]

(b)

Discuss the benefits to an enterprise organization that implements ERP systems.

[9 marks]

Question 6 (15 marks)

(a)

Define fraud and explain the fraud triangle.

(b)

Give five examples of different types of frauds and discuss how organisations
prevent fraud and promote ethical practices.
[9 marks]

*** END OF EXAMINATION PAPER ***

25

[6 marks]