1|Page
WGU D561 Information Systems for Accounting and
Control Objective Assessment|| VERIFIED
QUESTIONS AND VERIFIED ANSWERS WITH
RATIONALES JUST RELEASED. 100% Verified
Solutions | Updated Per Latest Guidelines | Graded
A+||Newest Exam!!
What is the purpose of using input/output symbols in a
flowchart? - Answer-Input/output symbols show input to or
output from a system.
Which flowchart shows the relationship among input,
processing, and output? - Answer-System flowchart
What is the term for the movement of data among
processes, stores, sources, and destinations? - Answer-
Data flow
In a relational database, what does each row in a table
represent? - Answer-Each row represents a specific
occurrence of an entity.
,2|Page
What is the purpose of the referential integrity rule in a
relational database? - Answer-The referential integrity rule
ensures that foreign keys, if not null, must have values
that correspond to the value of a primary key in another
table.
What is an advantage of using database systems in an
organization? - Answer-Database systems facilitate cross-
functional analysis by defining relationships.
Which is a benefit of database technology for
organizations? - Answer-Data integration
What is the purpose of the internal-level schema in a
database system? - Answer-It describes how the data are
stored and accessed, including record layouts, definitions,
addresses, and indexes.
What are the four steps of the data processing lifecycle? -
Answer-Data input, data processing, data storage,
information output
,3|Page
What is the data processing lifecycle? - Answer-The
operations performed on data to generate meaningful and
relevant information.
What are the four different types of data processing
activities? - Answer-Reading, creating, deleting, and
updating
What is a key advantage of Enterprise Resource Planning
(ERP) systems over traditional Accounting Information
Systems (AIS)? - Answer-ERP systems integrate all
aspects of a company's operations with a traditional AIS.
What is a significant disadvantage of implementing an
Enterprise Resource Planning (ERP) system? - Answer-
ERP systems require a high cost and amount of time for
implementation.
What are the processes implemented to provide
reasonable assurance that assets are safeguarded? -
Answer-Internal controls
, 4|Page
What is likely to happen if management has little concern
for internal controls and risk management? - Answer-
Employees will be less diligent in achieving control
objectives.
What are the four ways that management can respond to
risk? - Answer-Reduce, accept, share, avoid
Which category of control procedure establishes
authorization? - Answer-Proper authorization of
transactions and activities
What is the purpose of the policy and procedures manual
in an organization? - Answer-It explains proper business
practices, needed knowledge and experience, document
procedures, transaction handling, and lists resources
provided to carry out specific duties.
What is the primary objective of the expenditure cycle? -
Answer-To minimize the total cost of acquiring and
maintaining inventories, supplies, and services
How does data differ from information? - Answer-
Information is output while data is input.
WGU D561 Information Systems for Accounting and
Control Objective Assessment|| VERIFIED
QUESTIONS AND VERIFIED ANSWERS WITH
RATIONALES JUST RELEASED. 100% Verified
Solutions | Updated Per Latest Guidelines | Graded
A+||Newest Exam!!
What is the purpose of using input/output symbols in a
flowchart? - Answer-Input/output symbols show input to or
output from a system.
Which flowchart shows the relationship among input,
processing, and output? - Answer-System flowchart
What is the term for the movement of data among
processes, stores, sources, and destinations? - Answer-
Data flow
In a relational database, what does each row in a table
represent? - Answer-Each row represents a specific
occurrence of an entity.
,2|Page
What is the purpose of the referential integrity rule in a
relational database? - Answer-The referential integrity rule
ensures that foreign keys, if not null, must have values
that correspond to the value of a primary key in another
table.
What is an advantage of using database systems in an
organization? - Answer-Database systems facilitate cross-
functional analysis by defining relationships.
Which is a benefit of database technology for
organizations? - Answer-Data integration
What is the purpose of the internal-level schema in a
database system? - Answer-It describes how the data are
stored and accessed, including record layouts, definitions,
addresses, and indexes.
What are the four steps of the data processing lifecycle? -
Answer-Data input, data processing, data storage,
information output
,3|Page
What is the data processing lifecycle? - Answer-The
operations performed on data to generate meaningful and
relevant information.
What are the four different types of data processing
activities? - Answer-Reading, creating, deleting, and
updating
What is a key advantage of Enterprise Resource Planning
(ERP) systems over traditional Accounting Information
Systems (AIS)? - Answer-ERP systems integrate all
aspects of a company's operations with a traditional AIS.
What is a significant disadvantage of implementing an
Enterprise Resource Planning (ERP) system? - Answer-
ERP systems require a high cost and amount of time for
implementation.
What are the processes implemented to provide
reasonable assurance that assets are safeguarded? -
Answer-Internal controls
, 4|Page
What is likely to happen if management has little concern
for internal controls and risk management? - Answer-
Employees will be less diligent in achieving control
objectives.
What are the four ways that management can respond to
risk? - Answer-Reduce, accept, share, avoid
Which category of control procedure establishes
authorization? - Answer-Proper authorization of
transactions and activities
What is the purpose of the policy and procedures manual
in an organization? - Answer-It explains proper business
practices, needed knowledge and experience, document
procedures, transaction handling, and lists resources
provided to carry out specific duties.
What is the primary objective of the expenditure cycle? -
Answer-To minimize the total cost of acquiring and
maintaining inventories, supplies, and services
How does data differ from information? - Answer-
Information is output while data is input.
