hệ thống thông tin kế toán

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suppliers; customers

shareholders; government agencies

employees; managers

customers, suppliers

Drafting organisational privacy policies

Lobby the government for tighter privacy control

c. Enforcing privacy policies and guidelines in the organisation

Create organisational awareness of privacy issues

the overall attitude of awareness and actions of management to internal control

b the environment in which the business operates that it wishes to control to negate any business risks

the provision of sufficient information to enable employees to effectively operate in their roles.

the monitoring of performance to ensure that the organisation's control system is still relevant and up to date

Good preventative controls should always be able to stop all risks from occurring.

Sometimes corrective control is the only option available.

Detective and corrective controls, when used together, can substitute preventive control.

A mixture of preventive, detective and corrective controls should always be used

a is only recognised in Australia and New Zealand

can only be adopted by large organisations

is a framework for corporate governance

is a framework for IT governance

ECDAB

DECBA

ECBDA

CEBAD

costs; benefits

costs; efficiency

costs; timeliness

efficiency, timeliness 

Preventive control

Detective control

Corrective control

Application control

a Respect the rights of shareholders

Keep disclosure of business information to a minimum

Safeguard integrity in financial reporting

Structure the board to add value

Application controls are designed around the control objectives of a specific business process or system.

Application controls operate within the scope of general controls.

Application controls only provides reasonable assurance that all transactions have occurred, are authorised, and are completely and accurately recorded and processed.

None of the above.

c - e - a - b - d

b - d - e - a - c

Large organisations will find it hard for a simple accounting system to satisfy their needs.

ERP systems are also suitable for small organisations

Medium-sized organisations are better off using mid-range accounting systems.

All of the above.

cost, benefit

cost, quality

cost; timeliness

quality, timeliness

a Executives

Internal auditors

External auditors

All of above.

identifying any problems with the current systems and the feasibility of responding to those identified problems.

identifying any opportunities with the current systems and the feasibility of responding to those identified opportunities.

All of the above

None of the above-

Without the consent of the users

With the informed consent of the users

With the implied consent of the users

All of the above

The number of alternative courses of action should be restricted to a small amount to avoid

information overload.

When choosing from a set of alternative courses of action, the primary principle is to look for the one that will minimize the chance of legal sanction.

Each alternative course of action needs to be evaluated from the perspective of the different stakeholders.

All of the above

Top management and internal auditors, rather than ordinary employees, are involved in monitoring activities.

External auditors and regulatory bodies, rather than internal auditors, should be involved in monitoring activities due to concerns of conflict of interests.

Monitoring a control system means checking the system occasionally to ensure that the risks it addresses are still relevant and the controls are operating effectively. 

None of the above

Define the issue

Identify the principles that can be applied

Identify the facts

Any of the above

the process of scanning the organization for risks that could inhibit the attainment of the organization's goals.

the process of scanning the organization and its environment for risks that could inhibit the attainment of the organization's goals.

the process of scanning the organization for risks that could inhibit the attainment of the organization's goals and devising appropriate corrections.

the process of scanning the and its environment for risks that could inhibit the attainment of the goals and devising appropriate corrections.

a user and stakeholder feedback

a periodic review of system operations

observing the system in action by watching users

All of the above

assessing how well the organisation's existing technology infrastructure meets the requirements of the proposed system

assessing what new technology is required to meet the demand of the proposed system

assessing different design options for the proposed system and weighing them up against the organisation's existing technical resources and the resources that are available for purchase

assessing whether the organisation has enough technological capability to maintain the system.

allows streamlining of the financial function

requires little knowledge in order to be used successfully

integrates both operational and financial aspects of business performance

is built around a business process based design

Users are restricted from installing programs or running unauthorized programs on their work computer.

Administrator rights and power user rights are not assigned to any common user.

Centralized deployment of software.

All of the above 

To ensure the minority shareholders receive reliable information about the value of firms and that a company's managers and large shareholders do not cheat them out of the value of their investments

To managers to maximise firm value instead of pursuing personal objectives

To encourage companies to create value, through entrepreneurialism, innovation, development and exploration, and provide accountability and control systems commensurate with the risks

All of the above

the board of directors

the IT

the systems development steering committee

the operation managers

Financial feasibility       

Technical feasibility

Schedule feasibility        

Strategic feasibility

a challenges worker competency

may be resisted by its users

can make users feel that their jobs are threatened

All of the above

a Occurrence

b Completeness

e Accuracy

Classification

The inventory control department is allowed to receive incoming goods.

Warehouse personnel are allowed to ship goods to customers.

The purchasing department is allowed to generate purchase requisitions.

All of the above.

Human resources

Sales and marketing

Accounting and finance

Customer relationships

General control

Information processing control

Performance review

Application control

Servers are placed in a locked room.

A username and a password are needed to log into a computer.

Security cameras are put in place.

None of the above.

a efficiency, effectiveness, and accuracy

timeliness, efficiency, and completeness

accuracy, completeness, and authorisation

authorisation, processing, accuracy

A reason

Pressure

A system with weak internal controls

An opportunity

Organisations with inadequate computing should consider batch processing

Organisations with sufficient computing power should always use online real-time data processing.

Online dard gathering and batch processing is a compromise between online real-time processing and processing

None of the above.

General controls operate across the organisation.

General controls relate to the overall environment in which different information systems are located.

General controls relate to specific applications and processes.

General controls affect the operation of various information systems within an organisation indirectly.

assist in the value chain process by reducing costs or improving the quality of performance of the value chain activities performed in the process.

assist in creating value within the activities that are not part of the value chain.

assist in creating value in the value chain process by removing non-value-adding activities.

All of the above

information system accepts a value that is incorrect (e.g. 122 instead of 22).

the accounting information system accepts a fictitious sale.

the accounting information system includes a sale for the next financial year in this year's

a revenue item is classified as an expense when entering the transaction.

The attitude, emphasis and awareness of an organisation's management towards internal control and its operation within the organisation.

The emphasis and awareness of the government towards internal control and operations within organisations.

The attitude, emphasis and awareness of the legislative entities towards internal control and operations within organisations.

All of the above

user and stakeholder feedback

a periodic review of system operations

observing the system in action by watching users

d examining system documentations

an internal control tool.

a factor influencing internal control

a substitute for internal control.

part of the control environment

Inventory data and supplier data

Goods received data

Purchase order data

None of the above

Corporate governance is only relevant at the level of the individual organization.

Corporate governance mechanisms can extend to the wider economy.

Corporate governance mechanisms do not relate to how an organization achieves its goals. 

Corporate governance mechanisms do not relate to how an organization monitors and rewards performance.

Both A and B

Both C and D

Both A and D

Both B and C

The accounts payable phase needs to ensure that payments are made by authorized employees only.

The payable phase needs to ensure that payments are accurate and timely

The accounts payable phase needs to ensure that the accounts are settled as soon as possible. 

The accounts payable phase needs to ensure that all accounts payable liabilities are recorded accurately and promptly

External entities

System inputs

System outputs

Data store

Ethics

Morals

Critical thinking

Decision making

the organization appropriate management strategies and techniques in place for

dealing with IT related risks.

Ensuring that the IT being used or adopted within an organization is consistent with the organization's goals and meets expectations.

Ensuring the organization's IT resources are used responsibly.

Using IT to make the most of future business opportunities and benefits.

All board members should be paid the same amount of remuneration.

All employees of an organization should be paid fairly.

The organization should be able to demonstrate a clear link between company performance and executive remuneration

All of the above.

ensuring that the correct IT investment is always made.

controlling the use of IT within the organization.

mandating selection procedures for new IT investments.

policies and procedures helping to align the use of IT and strategy.

Systems are arranged in a chronological order (newer to older) from right to left

The distinctions among the categories are absolute.

The framework implies that systems to the right are more advanced than systems to the left.

None of the above.

Respect the rights of shareholders

Keep disclosure of business information to a minimum

Safeguard integrity in financial reporting

Structure the board to add value

RFID

SCM

EDI 

CRM

Top management sets the tone and example for ethical practice.

Setting an example is an important part of promoting ethical behavior in the organization

Managers working with an AIS have a duty to ensure that the system is being used appropriately.

It is only the lawyer's responsibility to ensure that the organization and its systems comply with state laws relating to privacy and the usage of information.

revenue cycle.

inventory management cycle.

expenditure cycle

cash cycle.

whether the technology is the latest available

whether the technology aligns with the overall organizational strategy

whether the technology is user friendly

All of the above

Control environment

Risk assessment

Control activities

Information and communication

Maintain the accounts payable record

Pay the right people the right amount at the right time

Determine whether an invoice should be paid

Ensure suppliers are neither overpaid or underpaid

Goal setting

Risk management

Performance measurement and management

All of the above

are based on business events rather than financial events

integrate only the financial and manufacturing areas of a business.

use independent software

have not been able to provide seamless integration across the entire organization