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كورس CMA PART 1 - الوحدة 19

cma course part 1 :  lectures and some questions about each unit
كورس UNIT 19 : CMA PART 1
MR:amr taison
MR:desoky kh.
(19.1) Accounting Information Systems
1) management information system (MIS)
2) single-function systems
3) accounting information system (AIS)
4) Accounting Cycles
5) Enterprise Resource Planning (ERP)
6) Data, Databases, and Database Management System (DBMS)
7) Two Early Database Structures
8) Relational Database Structure
9) Additional Terminology
10) Enterprise performance management (EPM)
MR:amr taison
MR:mohamed cma
MR:desoky kh.
(19.2) Data Governance and Risk
1) Overview
2) System Availability
3) Volatile Transaction Trails
4) Decreased Human Involvement
5) Uniform Processing of Transactions
6) Unauthorized Access
7) Data Vulnerability
8) Reduced Segregation of Duties
9) Reduced Individual Authorization of Transactions
10) Malicious Software (Malware)
11) Overview of COBIT
12) Information Criteria
13) Data Governance Focus Areas
14) COBIT 2019
15) Data Life Cycle
16) Record Retention Policy
MR:amr taison
MR:mohamed cma
MR:desoky kh.
(19.3) COSO Framework -- Internal Control for Data Governance
1) Overview
2) Relationship of Objectives, Components, and Organizational Structure
3) Requirements for Effective Internal Control
4) Other Considerations
5) Roles and Responsibilities Regarding Internal Control
6) Limitations
G.2020G.2022mr.amro taison
Some Questions about unit 19
1- What are accounting information systems?
Transaction Processing System supplies the Management Information System (MIS) with the necessary inputs, which are collected by the MIS and then reported usefully to the middle management of the business. An information system is an essential component of a company's value chain. For this reason, most often the classification by function or activity is used to classify MIS
2- What is the process of accounting information systems?
The Accounting Information System (AIS) is one of the subsystems of the Management Information System (MIS), this system processes and performs routine, highly organized financial data and transactions.
3- What are the components of accounting information systems?
* The general ledger/financial reporting system (GL/FRS),
* Management reporting system (MRS)
* Transaction processing system (TPS).
4- What is a database?
A database is a set of data in a computer system.
5- What does the referential integrity mean?
There must already be a record in some other table for a record to be entered in a particular table
6- Enterprise performance management (EPM) is associated with...?
* Business intelligence and ERP.
* Budgeting and forecasting
* Financial reporting
* Analyzing performance results and identifying improvement ways
7- The ability to make use of any computer-based system is dependent on
1) Continuous availability of electricity
2) Protection of computers from environmental hazards (e.g., fire and water)
3) Protect software and data files from unauthorized modification
4) Preservation of functioning communications channels between devices
8- What is meant by unauthorized Access?
Keeping accounting records in pen and ink format makes access to them remotely difficult or impossible, but keeping records on the computer makes them easy to access by internal and external parties. This is considered obtaining data with unauthorized access.
9- How is the individual authorization of transactions reducing?
When a certain transactions are initiated automatically (without human intervention), those transactions are done by computer-systems
10- What is COBIT?
It is best-known control and governance framework, this framework addresses information technology.
COBIT is a standard framework consisting of several tools ، that tools help the managers of enterprise to reduce the gap and risk between information systems, technical needs, and basic business needs of the organization
11- What are Information criteria?
1) Effectiveness
2) Efficiency
3) Confidentiality
4) Integrity
5) Availability
6) Compliance
7) Reliability
12- What are data governance focus areas?
1) Strategic alignment
2) Value delivery
3) Resource management
4) IT risk
5) Risk management
6) Performance measurement
13- What is data life cycle?
1) Data Capture
2) Data Maintenance
3) Data Synthesis and Analytics
4) Data Usage
5) Data Publication
6) Data Archival
7) Data Purging
14- The COSO framework consists primarily of a....?
* Definition of internal control
* Categories of objectives
* Components and related principles
* Requirements of an effective system of internal control.
15- What does effective internal control system require?
An effective internal control system requires that the availability and correct functioning of each of the five components of internal control, and related principles
16- What are the five components of internal control?
1) Control environment
2) Risk assessment
3) Control activities
4) Information and communication
5) Monitoring
17- Who are the parties responsible for internal control?
1) Internal Parties
2) External Parties
18- Who are the internal parties?
1) Board of Directors
2) Senior Management
3) Operational Management
4) Business-Enabling Functions
5) Internal Auditors
6) Other Entity Personnel
19- Who are the external parties?
1) External Auditors
2) Legislators and Regulators
3) Parties Interacting with the Entity
4) Financial Analysts, Bond Rating Agencies, and the News Media
5) Outsourced Service Providers
mohamed ashry


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