会计数据分析 TestBank ichardson1e_Chapter05_TB.docx

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DataAnalyticsforAccounting,1e(Richardson)

Chapter5TheModernAuditandContinuousAuditing

1)Aflatfileisasingletableofdatawithuser-definedattributes.?

2)Heterogeneoussystemsrepresentonesingleinstallationorinstanceofasystem.

3)Productionsystemsarethoseactivesystemsthatcollect,report,andaredirectlyaffectedbycurrenttransactions.

4)SystemstranslatorsoftwaremapsthevarioustablesandfieldsfromvariedERPsystemsintoaconsistentformat.

5)Heterogeneoussystemsrepresentmultipleinstallationsorinstancesofasystem.

6)Adatawarehouseisarepositoryofdata,includingfinancialdata,accumulatedfrominternalandexternaldatasources,tohelpmanagementdecisionmaking.

7)TheAuditDataStandardsdefinecommontablesandfieldsthatareneededbyauditorstoperformcommonaudittasks.TheSecuritiesandExchangeCommission,orSEC,developedthesestandards.

8)Aflatfileisadoubletableofdatawithuser-definedattributes.

9)Productionsystemsarethoseactivesystemsthatcollect,report,andaredirectlyaffectedbyfuturetransactions.

10)SystemstranslatorsoftwaremapsthevarioustablesandfieldsfromvariedEMRsystemsintoaconsistentformat.

11)TheBaseStandarddefinestheorderforfilesandfieldsaswellassomemasterdataforusersandbusinessunits.

12)TheInventorySubledgerStandarddefinesproductmasterdata,locationdata,inventoryonhanddata,andinventorymovement.

13)TheGeneralLedgerStandardaddsthechartofaccounts,sourcelistings,trialbalance,andGLdetail.

14)TheProcuretoPaySubledgerStandardidentifiesdataneededforpurchaseorders,goodsreceived,invoices,payments,andadjustmentstoaccounts.

15)TheOrdertoCashSubledgerStandardfocusesonsalesorders,accountsreceivable,shipme