AIS (This is not exhaustive – just a minimum for study)
Study the end of chapter MC in the AIS.
Study probs 1.4, 1.8, 2.5, 2.6, 2.8, 3.2, 3.6, 3.16(2,3,7,8,9), 5.3, 5.4, 5.8
Porter’s primary value chain activities
Porter’s basic strategic positions
Seven characteristics of useful information
Five major transaction cycles
The data processing cycle
Source data automation
G/L, control accounts, subsidiary ledgers, General Journal
Structured, semi-structured, unstructured decision making
Data Flow Diagrams (DFDs) and symbols
Database Management System (DBMS) and Relational DBMS
Schemas and subschemas
Benefits of DBMS technology
Online real-time processing
Primary key, foreign key, attributes, tuples
Data Definition Language (DDL)
Data Manipulation Language (DML)
Data Query Language (DQL)
Update, Insertion, Delete Anomaly
Entity integrity and Referential integrity
The following questions are representative of the mc questions that will be on the exam.
1. Which of the following motivators would be a good indication of financial pressure that would contribute to employee fraud?
a. a big change for the better in an employee's lifestyle
b. an employee suddenly acquires lots of credit cards
c. inadequate internal controls
d. too close association with suppliers or customers
2. Research has shown that _______ accounts for the highest number of occupational frauds while ________ accounts for the highest median loss.
a. corruption / financial statement fraud
b. financial statement