Page 1 of 79
WGU D217 - ACCOUNTING INFORMATION
SYSTEMS OA AND PA EXAM | {LATEST 2026/
2027 UPDATE} COMPLETE ACTUAL AND
AUTHENTIC EXAM | BRAND NEW!
Which of the following statements about continuous auditing
is true?
Continuous auditing enables the auditor to review
transactions at frequent intervals or as they occur.
Authentication
requires accountants to develop a new skill set in the
electronic environment.
,Page 2 of 79
What is a characteristic of the flat-file approach to data
management?
Users own the data files.
Which three types of data management problems are a result
of data redundancy?
Data storage, data updating, and currency of information
An organization uses a flat-file data management system.
Which problem is caused when a customers change their
address?
Data updating
,Page 3 of 79
Which flat-file system problem is solved by using a database
approach?
Task-data independence
What are order entry, manufacturing, procurement, accounts
payable, payroll and human resources examples of?
Key processes of an organization
Why is there a high degree of data redundancy in a closed
database environment?
Distinct, separate, and independent databases exist because
the data remain in the application.
, Page 4 of 79
Which list shows the details of vendor shipments and
expected receipts of products and components needed for an
order?
Materials requirement list
Which system represents multiple module software packages
that evolved primarily from traditional manufacturing
resource planning (MRP II)?
Enterprise resource planning (ERP) system
What is used in a traditional system to provide proof that a
transaction has occured?
signed invoices
WGU D217 - ACCOUNTING INFORMATION
SYSTEMS OA AND PA EXAM | {LATEST 2026/
2027 UPDATE} COMPLETE ACTUAL AND
AUTHENTIC EXAM | BRAND NEW!
Which of the following statements about continuous auditing
is true?
Continuous auditing enables the auditor to review
transactions at frequent intervals or as they occur.
Authentication
requires accountants to develop a new skill set in the
electronic environment.
,Page 2 of 79
What is a characteristic of the flat-file approach to data
management?
Users own the data files.
Which three types of data management problems are a result
of data redundancy?
Data storage, data updating, and currency of information
An organization uses a flat-file data management system.
Which problem is caused when a customers change their
address?
Data updating
,Page 3 of 79
Which flat-file system problem is solved by using a database
approach?
Task-data independence
What are order entry, manufacturing, procurement, accounts
payable, payroll and human resources examples of?
Key processes of an organization
Why is there a high degree of data redundancy in a closed
database environment?
Distinct, separate, and independent databases exist because
the data remain in the application.
, Page 4 of 79
Which list shows the details of vendor shipments and
expected receipts of products and components needed for an
order?
Materials requirement list
Which system represents multiple module software packages
that evolved primarily from traditional manufacturing
resource planning (MRP II)?
Enterprise resource planning (ERP) system
What is used in a traditional system to provide proof that a
transaction has occured?
signed invoices
