Which of the following is not an application of e-business?

Put-away time is the time it takes to dispose spoiled goods

Sending of documents through yahoo mail
Warehouse performance graphs can show details per customer group, customer region, or customer name
Selling of goods and services in marketplace
Inbound performance will show how many deliveries from vendors are received early, on-time, and late
Use of Microsoft Teams Your answer to question 6 is wrong. Correct answers: Put-away time is the time it takes to dispose spoiled goods
77,
Use of Xero accounting software All of the following are components of information system except.
Your answer to question 1 is wrong. Correct answers: Selling of goods and services in marketplace
22, People
All of the following are benefits of automated accounting system except:
Furniture and equipment
More flexibility in budget planning
Business operation
Employees can do more tasks
Hardware and software
All are benefits of automated accounting system Correct answers: Furniture and equipment
88,
Up to date financial information All of the following are examples of back-office functions except:
Your answer to question 2 is wrong. Correct answers: All are benefits of automated accounting system
33, System Administrator
All of the following are examples of batch processing except:
Loan Officer
Tagging as "failed" of subjects that are INC after 2 semesters
Janitorial Services
Payment of credit card companies to respective sellers
Planning Manager
Generation of biometrics attendance for payroll preparation Your answer to question 8 is wrong. Correct answers: Loan Officer
99,
Payment of branch A's monthly electric bill for December via Paymaya This system maintains employee records such as the university that they have graduated from.
Correct answers: Payment of branch A's monthly electric bill for December via Paymaya
44, Supply chain management system
Which of the following is false regarding electronic data interchange?
Payroll system
EDI can minimize costs from handling and storing paper documents
Human resource management system
EDI can be integrated into the internal systems of both supplier and buyer
Financial planning system
EDI removes errors caused by rekeying infomation Correct answers: Human resource management system
1010,
All of the statements are true All of the following are features of Hubspot's CRM except:
Your answer to question 4 is wrong. Correct answers: EDI removes errors caused by rekeying infomation
55, Deals classification by status
Refer to the image, in data hierarchy, the supplier column is a:
Interface showing all communications with contacts that belongs to the same organization

GPS tracing of contacts

Twitter posts from a linked twitter account of a person

Your answer to question 10 is wrong. Correct answers: GPS tracing of contacts
1111,
Consolidates business processes such as finance, logistics, and human resource maintenance.

Accounting information system

Answer RECORD
66, Enterprise resource planning system
Which of the following is false regarding Warehouse Performance module of Microsoft Dynamics ?
Data hierarchy system
Shipping performance will show how many deliveries to customers are shipped early, on-time, and late
 1717,
Executive information system Refer to the image, in data hierarchy, the letter N in Net 30 is a:
Correct answers: Enterprise resource planning system
1212,
This system enables users to analyze the effect on profit of different business decisions

Financial planning system

Accounting information system

Enterprise resource planning system

Application programming interface system

Correct answers: Financial planning system
1313, Character
All of the following are types of information system except: CHARACTER
1818,
Office support system The Transportation Management module of Microsoft Dynamics has all the following functions except:
Financial planning system Driver check in and check out
Management information system Released product maintenance
Transaction processing system "Route" for route setting of delivery vehicles
Decision support system "Loads" for Load assignment per delivery vehicle
Correct answers: Financial planning system Correct answers: Released product maintenance
1414, 1919,
_______ is used to integrate an application with other applications When determining whether the company meets the industry averages, the company should have similar
accounting method. What qualitative characteristic of accounting information is being described here?
Information system
Answer COMPARABILITY
Enterprise resource planning system 2020,
All of the following are true when using client-server model in an organization except:
Application programming interface
All of the statements are true
Accounting information system
Correct answers: Application programming interface Information and applications can be accessed by employees including those who are working from home
1515,
Data can be better protected through backup and firewall in the servers instead of storing data in the
All of the following are features of Hubspot's CRM except:
respective desktop and laptop computers of employees
Interface showing all communications with contacts that belongs to the same organization
Mainframe servers are generally more expensive than desktop computers
Twitter posts from a linked twitter account of a contact Correct answers: All of the statements are true
2121,
Deals classification by status Internet is an example of wide area network.

GPS tracing of contacts True

Your answer to question 15 is wrong. Correct answers: GPS tracing of contacts
1616, False
What does "lead" mean in CRM? Correct answers: True
2222,
A route or means of access to a particular place or in a particular direction Which of the following is false regarding Warehouse Performance module of Microsoft Dynamics ?

Supplier Warehouse performance graphs can show details per customer group, customer region, or customer name

Potential customer Inbound performance will show how many deliveries from vendors are received early, on-time, and late

A piece of information that might help solve a problem Put-away time is the time it takes to dispose spoiled goods
Your answer to question 16 is wrong. Correct answers: Potential customer
Shipping performance will show how many deliveries to customers are shipped early, on-time, and late
Your answer to question 22 is wrong. Correct answers: Put-away time is the time it takes to dispose spoiled goods 2929,
2323, The process/cycle commencing on the time the customer places an order to the entity and ending on the the
The Transportation Management module of Microsoft Dynamics has all the following functions except: collection of the customer's payment.

"Route" for route setting of delivery vehicles Procure to pay process

"Loads" for Load assignment per delivery vehicle Order to deposit process

Driver check in and check out Requisition to cash process

Released product maintenance Order to cash process

Your answer to question 23 is wrong. Correct answers: Released product maintenance Your answer to question 29 is wrong. Correct answers: Order to cash process
2424, 3030,
Financial statements should include notes to financial statements. What qualitative characteristic of accounting Hubspot's CRM can manage the following except:
information is being described here?
Answer COMPLETENESS Customer complaints
2525,
All of the following are filter fields of contacts except:Required to answer. Marketing ads

Date last contacted Sales forecast

Annual taxable income Sales invoice

Correct answers: Sales invoice
Became a customer date 3131,
Hubspot's CRM includes all of the following features except:
Associated company
Correct answers: Annual taxable income Date when the e-mail to a contact was opened
2626,
All of the following are examples of front-office functions except: Reminder to e-mail or call a contact.

Purchasing Department Enable contacts information to be viewed by other co-workers

Samsung repair center Schedule shipping to contacts

Your answer to question 31 is wrong. Correct answers: Schedule shipping to contacts
Hotel Receptionists 3232,
The Production Control module of Microsoft Dynamics has all the following functions except:
SM Department store
Correct answers: Purchasing Department Kanban
2727,
The Production Control module of Microsoft Dynamics has all the following functions except: Production orders

Purchase orders Purchase orders

Production orders Workspaces

Your answer to question 32 is wrong. Correct answers: Purchase orders
Kanban 3333,
All of the following are true regaring third-party applications except:
Workspaces
Correct answers: Purchase orders It can be integrated to another application
2828,
An independent component of a larger system It can run independently from other applications

Subsystem It needs internet connection to transmit data on another application

Data hierarchy It can share data to another application automatically

Your answer to question 33 is wrong. Correct answers: It needs internet connection to transmit data on another
Enterprise System application
3434,
Management Information System All of the following are true regaring third-party applications except:
Your answer to question 28 is wrong. Correct answers: Subsystem
 It can share data to another application automatically Biometrics scanning using index finger

It can run independently from other applications Payment of bills via G-Cash

It needs internet connection to transmit data on another application All are online transactions entry
Your answer to question 39 is wrong. Correct answers: All are online transactions entry
It can be integrated to another application 4040,
Your answer to question 34 is wrong. Correct answers: It needs internet connection to transmit data on another A system for gathering, creating, storing, processing, and disseminating information.
application
3535, Information system
Which of the following is not a depiction of extranet?
Subsystem
Electronic Date Interchange
Accounting information system
Local Area Network
Enterprise system
Customer Relationship Management System Correct answers: Information system
4141,
Customer Portals All of the following are examples of real-time processing except:
Correct answers: Local Area Network (0/1 Point)
3636,
Which of the following is not an example of local area network? Personal data sheet preparation by employees

Intranet network in main office Processing of customers payment for his monthly grocery in the cashier

Student's network connection to university portal Generation of monthly water statement of account

Network in internet cafe Sending of invoices via electronic data interchange

Wi-fi network at home

Your answer to question 36 is wrong. Correct answers: Student's network connection to university portal

3737,
All of the following are vendors of ERP system except:

PhilDys

Sage

SAP

Oracle
Correct answers: PhilDys
3838,
This system is used to record payments of customers for goods and services acquired.

Point of sale system

Stock control system

Customer relationship management system

Supply chain management system

Correct answers: Point of sale system
3939,
All of the following are examples of online transaction entry except:

Bar code scanning of boxes of goods

QUIZ CHAPTER 7 PART 1 QUIZ CHAPTER 7 PART 2

1.A customer purchase order needs to be uploaded before creating a sales order. This is to ensure that sales 1.Use of biometrics on entrance doors to ensure that only authorized users are allowed to enter on certain
orders are actually orders of customers. company premises.

Input validity
Corrective Control
Input accuracy
Detective Control
Input completeness
Your answer to question 1 is wrong. Correct answers: Input validity Preventive Control
2.Before recording a credit to accounts receivable for customers who are paying through bank transfer, a Correct answers: Preventive Control
screenshot of the transaction receipt is required to be sent through e-mail. The amount and any reference number 2.Use of bank checks instead of paying by cash because cash transactions are generally prone to fraud and errors
will then be matched to the bank statement. This is to ensure that a bank was actually made by the concern
customer. Corrective Control

Input accuracy Detective Control

Input validity Preventive Control

Correct answers: Preventive Control
Input completeness 3.Accounts receivable confirmation where a sample of customers are contacted to confirm that the accounts
Correct answers: Input validity receivable is really existing.
3.Instead of fully typing the customer's account name, which is prone to misspellings, a dropdown list of names
that matches what you have typed will appear. This works like a search bar. You will then choose which one is Preventive Control
your intended customer.
Corrective Control
Input completeness
Detective Control
Input accuracy Correct answers: Detective Control
4.Facebook software patch update for errors and vulnerabilities
Input validity
Your answer to question 3 is wrong. Correct answers: Input accuracy Corrective Control
4.An organization is originally using timecards and bundy clocks to record time in and time out of employees. But
due to multiple complaints that the bundy clock is oftentimes stamping in the wrong date of the time card, the Preventive Control
management decided to replace it with a biometrics fingerprint scanner.
Detective Control
Input accuracy Correct answers: Corrective Control
5.Simultanous cash and inventory count on all branches and sales offices. Balances will then be matched on the
Input validity ending cash and inventory balances.

Input completeness Corrective Control

Correct answers: Input accuracy
5.The invoice date is necessary in determining the due date. If the said field was left blank, no due date will appear Detective Control
on the invoice. With this in mind, the programmers set the invoice date as a required field.
Preventive Control
Input completeness

Input validity

Input accuracy
 Examples of Decision Support System:

Chapter 1 and 2 • Financial Planning Systems – enables senior executives to ask what if questions such as adjusting the
values of total sales and cost of sales to see the effect of a decision on net income in the most optimal
What is Information System? way.
Information system is an integrated set of components for collecting, storing, and processing data and for • Bank Loan Management Systems – predict the likelihood of a loan being recovered.
providing information, knowledge, and digital products.
➢ What would be the impact of employees' performance if we double the production lot at the factory?
Collects sales information Stores information in server database Generate reports
➢ What would happen to our sales if a new competitor entered the market?
Information system is the combination of people, information technology (IT), and business processes to
accomplish a business objective. Accounting Information System (AIS)

People (employees, customers, suppliers, etc.) • Involves the collection, storage, and processing of financial and accounting data used by internal users to
Information Technology (hardware and software) report information to investors, creditors, and tax authorities
Business Processes (sales, purchases, etc.)
• It is generally a computer-based method for tracking accounting activity in conjunction with information
Used by executives and senior managers technology resources.

for decision making Enterprise System

Used by managers for operation efficiency • Integrates different applications, protocols and formats

• Integrates business processes, such as sales, deliveries and accounts receivable, by sharing information
across business functions and employee hierarchies.
Used by staff level workers for daily
Software A + Software B + Software C = Enterprise System
transactions and basic reporting
Types of Enterprise System:

• Customer Relationship Management (CRM)

Examples of Transaction Processing Systems (TPS):
• Supply Chain Management (SCM)
• Point of Sale Systems – records daily sales
• Enterprise Resource Planning (ERP)
• Payroll systems – process employees' salary, loans management, etc.
Customer Relationship Management
• Stock Control systems – track inventory levels
Communication Meeting schedules
• Airline booking systems – flights booking management information
➢ How much printers were sold today?
Websites and products Buying Behavior
➢ How much inventory do we have at hand? viewed
➢ What is the outstanding due for John Doe?
Sales history CRM Application Customer needs
Examples of Management Information Systems:
Customer Relationship Management (CRM)
• Sales Management Systems – analyze inputs from a point-of-sale system to study trends of products
• A software that helps organizations present a consistent message about customer insights by gathering
that are performing well and those that are not
the latest information about a lead (potential client).
• Budgeting Systems – gives an overview of how much money is needed to pay for expenditures in certain
• Collections of data for CRM software usage happen at each step of a presale process, including sales and
weeks, months, or years.
marketing, call centers, help desks and customer support service.
• Human Resource Management System – overall welfare of the employees, staff turnover, employee
information, etc.
Supply Chain Management (SCM)

➢ Availability of supplies Middleware - helps to make

software and hardware to work
➢ Prompt production and delivery harmoniously together.
Supply Chain Management (SCM)

• Management of the flow of goods and services

• Includes all processes that transform raw materials into final products. Data Hierarchy

• Involves the active streamlining of a business's supply-side activities to maximize customer value and
gain a competitive advantage in the marketplace.

Enterprise Resource Planning (ERP)

• Integrates all processes needed to run the company with a single system.

• An ERP software system can also integrate planning, purchasing

inventory, sales, marketing, finance, human resources, and more.

System - a set of interdependent elements that together accomplish

specific objectives. A system must have organization,
interrelationships, integration, and central objectives.

Subsystem - a part of a system. Within limits, any system or

subsystem can be divided into its component parts.

Third-Party Applications

Add-ons to support or increase functionalities of an

application

Application Programming Interface (API)

API, a type of middleware, is a set of protocols, tools and definitions for building applications, which allow a
secondary application or service to communicate with a primary application or service, without having to know
how the primary application or service is being implemented.
CHAPTER 3

Internet Browsers
 Input & Output Symbols

Input and output symbols show where and how data is

Chapter 4 Documenting Information Systems: Flowcharts and Data Flow Diagrams
coming in and out throughout your process
Why use flowcharts and data flow diagrams?

• It helps to clarify complex processes. Data Symbols

• It identifies steps that do not add value and are causing delays, needless storage and transportation, and Indicates where the data your flowchart references is
work duplication being stored

• It serves as a basis for designing new processes.

Merging & Connecting Symbols

Example

Basic Symbols

Swimlane
CHAPTER 5 • Any request made by client doesn’t require a network connection to perform the action on the database.

Database Management System Two-tier Architecture

Database Management System (DBMS) • The database system is present at the server machine

• Database is a collection of data • The DBMS application is present at the client machine

• DBMS is a collection of inter-related data and set of programs to store & access those data in an easy • These two machines are connected with each other through a reliable network as shown in the diagram.
and effective manner.
Three-tier Architecture
File Processing System
• Another layer is present between the client machine and server machine.
• Files are used to store various documents.
• The client application doesn’t communicate directly with the database systems present at the server
• All files are grouped based on their categories. machine

• The file names are very related to each other and arranged properly to easily access the files. • The client application communicates with server application and the server application internally
communicates with the database system present at the server.
• If one needs to insert, delete, modify, store or update data, one must know the entire hierarchy of the
files. Database Schema

DBMS vs File Processing System • The skeleton structure that represents the logical view of the entire database.

• No redundant data: Redundancy removed by data normalization. No data duplication saves storage and • It defines how the data is organized and how the relations among them are associated.
improves access time.
• It formulates all the constraints that are to be applied on the data.
• Data Consistency and Integrity: The root cause of data inconsistency is data redundancy. Since data
normalization takes care of the data redundancy, data inconsistency also been taken care of as part of it Database Models

• Data Security: It is easier to apply access constraints in database systems so that only authorized user A database model shows the logical structure of a database, including the relationships and constraints that
is able to access the data. Each user has a different set of access thus data is secured from the issues determine how data can be stored and accessed.
such as identity theft, data leaks and misuse of data.
• Relational databases
DBMS over File Processing System
• Hierarchical databases
• Privacy: Limited access means privacy of data.
• Network databases
• Easy access to data – Database systems manages data in such a way so that the data is easily
• Object-oriented databases
accessible with fast response times.
Relational Database Model
• Easy recovery: Since database systems keeps the backup of data, it is easier to do a full recovery of data
in case of a failure. • Sorts data into tables (also called relations) consisting of columns and
rows
• Flexible: Database systems are more flexible than file processing systems.
• Each column lists an attribute of the entity in question, such as price,
Types of DBMS Architecture
zip code, or birth date.
There are three types of DBMS architecture:
• The attributes in a relation are called a domain.
• 1. Single tier architecture
• A particular attribute or combination of attributes is chosen as a primary key
2. Two tier architecture
3. Three tier architecture • Each row, also called a tuple, includes data about a specific instance of the entity in question, such as a
particular employee.
Single-tier Architecture
• The model also accounts for the types of relationships between those tables, including one-to-one, one-to-
• Database is readily available on the client machine
many, and many-to-many relationships.
Hierarchical Database Model Data Definition Language (DDL)

• Resembles an upside-down tree DDL is used for defining the structure or schema of the database. It is also used for creating tables,
indexes, applying constraints, etc. in the database.
• Files are related in a parent-child manner
• Create - create a new table or a new database.
• Each parent capable of relating to more than
one child • Alter - alter or change the structure of the database table.

• But each child only being related to one parent. • Drop - delete a table, index, or views from the database.

• Truncate - delete the records or data from the table, but its structure remains as it is.

• Rename - rename an object from the database.

• Comment - used for adding comments to our table.

Data Manipulation Language (DML)

DML is a language used to access or manipulate the data in the database. In simple words, this language is used
to retrieve the data from the database, insert new data into the database, and delete the existing data from the
database.

• Select - to retrieve or access the data from the database table.

Object-Oriented Database Mode
• Insert - insert the records into the table.
• An object database is a system in which information
is represented in the form of objects as used in • Update - change/update the existing data in a table.
object-oriented programming
• Delete - to delete one or all the existing records from the table.

Data Control Language (DCL)

DCL is used to access the stored or saved data. It is mainly used for revoking and granting user access on a
database.

• Grant - allows user’s access privileges to the database.

The DB-Engines Ranking ranks
database management system • Revoke - removes the accessibility of users from the database objects.
according to their popularity. The
ranking is updated monthly. Transaction Control Languages (TCL)

TCL is a language which manages transactions within the database. It is used to execute the changes made by the
data manipulation language (DML) statements.
DBMS Languages-
• Commit - save the transactions in the database.
User can access, update, delete, and store data or information in the database using database languages. The
following are the databases languages in the database management system: • Rollback - restore the database to that state which was last committed.

• Data Definition Language Standard Query Language (SQL)

• Data Manipulation Language • SQL is a programming language that is typically used in relational database or data stream management
systems.
• Data Control Language
• It is both a data definition and a data manipulation language
• Transaction Control Language
• Language used in SAP Business One
Chapter 6 – Relational Databases and SQL

Chapter Learning Objectives:

1. Understand techniques used to model complex accounting phenomena in an entity-relationship (E-R)

diagram.
2. Develop E-R diagrams that model effective accounting database structures using the Resources- Events-
Agents (REA) approach.
3. Recognize the components of relational tables and the keys to effective relational database design.
4. Understand use of SQL commands to create relational tables during implementation of the model.
5. Manipulate relational tables to extract the necessary data during decision making.

REA Modeling – Entities

REA helps database designers define a complete set of entities and attributes.

Entity: anything in which we are interested that exists independently:

- Resources - inventory, equipment, cash

- Events - orders, sales, purchases
- Agents - customers, employees, vendors

An instance of an entity is one specific thing of the type defined by the entity.

- The agent entity EMPLOYEE in a company with three employees might have instances of Marge Evans,
Roberto Garcia, and Arte Singh.
- In a relational database, the entity is represented as a table and the three instances of the entity are
represented as rows in the table.

REA Modeling – Attributes

Attribute - item of data that characterizes an entity or relationship

- To fully describe a CLIENT we need to record several attributes such as:

Name, Address, Contact_Person, and Phone_Number.

- Sometimes, attributes are a combination of parts that have unique meanings of their own.
- Attributes that consist of multiple sub-attributes are referred to as composite attributes.

Attribute Hierarchy for the Entity

CLIENT

*Attributes describe an entity – a client

has a name, address, contact_person and
phone-number.

Key Attributes

• A unique attribute/value is needed to locate the desired record in the database.

An attribute with a unique value is known as a key attribute.

In implementing the database, the key attribute becomes the primary key.
Symbols used in E-R and REA Diagrams The WORK_COMPLETED entity is an event.
The CLIENT and EMPLOYEE entities are agents.
• CLIENT is an entity but not an attribute of WORK_ COMPLETED.

CLIENT improves the description of an attribute for the work completed—the client for whom the work was
performed.

This descriptive value suggests that a relationship exists between the CLIENT entity and the entity capturing the
completed work

The need for defining relationships can be identified by examining the prescribed entities as pairs to identify
logical linkages that would improve the description of an entity’s attributes.

Recursive Relationship

• A relationship between two different instances of an entity.

Relationships • When one employee supervises other employees, this relationship should be shown in the database.
• Employees and supervisors can by shown as separate entities in the model.
• Relationships are associations between entities.
• Entities must be logically linked to show relationships. This separate entity approach yields data redundancies when the supervisor is supervised by a third employee.
• Relationships map and define how data can be extracted from the database.
It is easier and logically correct to use a recursive relationship to the entity, EMPLOYEE.
• Mapping is the development of the E-R diagram.
• A three-step strategy is generally most effective in identifying relationships that should be included in a • In a recursive relationship, a link is created between the employee and his/her supervisor.
model.
• As shown in part (b) of the illustration figure above, the diamond represents the recursive relationship,
1. Identify users’ information requirements to determine if relationships in the data model can fulfill them.
Supervises, just as it is used to show any relationship – i.e. the Works_For relationship in part (a).
2. Evaluate each of the entities in pairs to determine if one entity in the pair provides a better description of
an attribute contained in the other entity in the pair. Constraints in the E-R Diagram
3. Evaluate each entity to determine if there is a need for two occurrences of the same entity type to be
linked. • Cardinality is the most common constraint specified in E-R diagrams.
• The other meaningful constraint that may be specified is participation.
REA Approach Relationship - The participation constraint specifies the degree of minimum participation of one entity in the
relationship with the other entity.
• The participation (minimum) constraint provide more information, but is used less frequently than the
cardinality (maximum) constraint.
• Both types of constraints and notation are used because, members of the development team, auditors,
and users, need to communicate using the methods selected by the organization where they are working.
• The “many” cardinality in part (a) of Figure - Relationship Constraints in the Client Billing Business
Process specifies the maximum participation in the relationship.
• The participation constraints appear in Figure - Relationship Constraints in the Client Billing Business
Process, part (b).
• In the Works relationship, not all employees are billable.
• Some employees are new
• Others might be involved with training or new business development.
• The minimum participation in the relationship can be zero or one.
• The notation (0,N) reflects the range of zero to many occurrences of work being completed on client
projects, where the numbers reflect (minimum, maximum).
• the notation (1,1) illustrates that for any given occurrence of work completed for a client, the maximum of
one employee providing the specific service still holds. The (1,1) relationship reflects that there is a
required participation of one, and only one, employee.
Types in the REA Model of the Client Billing Business Process

• One event and two agents have been identified for the business process of billing for professional
services.
Relationship Constraints in the Client Billing Business Process Steps in Mapping an REA Model to a Relational DBMS

1. 1Create separate relational table for each entity.

2. Determine the primary key for each relation. The primary key must uniquely identify any row within the
table.
3. Determine the attributes for each of the entities.
4. Implement the relationships among the entities by ensuring that the primary key in one table also exists
as an attribute in every table for which there is a relationship specified in the REA diagram.
5. Determine attributes, if any, for relationship tables.

SQL : Relational DB Query Language Constructing DBs using SQL

• Used to • Assign name to relation.
– define database systems. • Assign names to each attribute.
– query DB for information. • Specify data type for each attribute.
– generate reports from DB. • Specify constraints, when appropriate, on the
– access DB from within programs. attributes.
• De facto standard DB language

Relational Database Concepts

SQL Commands
• A relation is a collection of data representing multiple occurrences of a resource, event, or agent.
• CREATE: Use to generate the structure of the relation.
– These relations correspond to the entities in the E-R model and the REA model. • INSERT: Use to enter current data into the structure (add single tuple to an existing relation).
• DELETE: Use to remove tuple from a relation.
• A tuple is a set of data that describes a single instance of the entity represented by a relation.  Requires specification of the table name and inclusion of a WHERE condition, which is used to
identify the unique tuple or tuples for deletion.
– One employee is an instance of the EMPLOYEE relation. • UPDATE: Use to change one or more attribute values for one or more tuples in a table.
 Identify the tuple using the “WHERE” condition; change the existing values by using a “SET”
• Attributes (or fields), as in an E-R model, represent an item of data that characterizes an object, event, or
command to set the new values for the database.
agent.
• SELECT/WHERE: Use to query the database
Example of a Relation  See Figure A for a single query example for billing information .
 See Figure B for a double query example for billing information.

SQL Commands for Creating Database Relations

SQL Commands to Add Data to the Database

Figure A. Single Query Billing Information

Figure B. Double Query Client Billing Information

Generating Reports

 Ad-hoc Reports

– Users can easily manipulate the base level tables to generate information on an ad hoc (as needed) basis.

– The most effective way to provide data availability to users when information needs constantly change.

 Regular Reports
Developing an REA Model
– Users can create alternative ways to view the data that already exists in the database.
• Objective is to integrate the data in a way that allows managers and other users access to the information
they need to perform effectively. – Data are not copied to a second physical location in the database.
• Figure below presents the integrated REA data model for the client billing and human resources business
– A view creates the appearance of a different set of tables in the format a user want
processes.
Chapter 7
Controlling Information Systems: Internal Control and Enterprise Risk Management
Organizational Governance

Process by which organizations select objectives, establish processes to achieve objectives, and monitor
performance.

What is Internal Control?

• Internal controls are the mechanisms, rules, and procedures implemented by a company to ensure the
integrity of financial and accounting information, promote accountability, and prevent fraud.

• Examples: passwords, approvals, security guard.

Why are Controls Needed?

• To meet the goals of each business process

• To avoid harm, danger, or loss caused by intentional (fraud) and unintentional acts
Information Processes
• To be in compliance with legal and obligatory obligations

• Computer Crime / Cyber Crime includes crime in which the computer is the target of the crime or the
means used to commit the crime.

• Malware—short for malicious software—which is a software designed specifically to damage or disrupt a

computer system. Examples: Salami slicing, Back door, Trojan horse, Logic bomb, Worm, Zombie, Virus

Control Goals
Sample Control Matrix
• Operations Processes

• Information Processes

Preventive Controls: stop problems from occurring.

• Ex. Programmed edits reject incorrect data as it is entered.

Detective Controls: discover that problems have occurred.

• Ex. Review and compare totals to determine if processing was carried out correctly.

Corrective Controls: rectify problems that have occurred.

• Ex. Erroneous data is entered in the system and reported on an error and summary report; a
clerk re-enters the data.

Control Goals for Operations Processes

What Is Enterprise Risk Management

• Enterprise risk management (ERM) is a plan-based business strategy that aims to identify, assess, and
prepare for any dangers, hazards, and other potentials for disaster—both physical and figurative—that
may interfere with an organization's operations and objectives.

Components of Enterprise Risk Management

1. The Internal Environment - The overall attitude and tone of an organization towards internal control,
integrity, ethics, and risks
2. Objective Setting - Objectives should support and align with the entity’s mission and are consistent
with its risk appetite
3. Event Identification - Identify risks and opportunities that would affect achievement of its objectives.
Example: risk and opportunities
4. Risk Assessment- Determines the effect of risks on the organization’s objectives.
- Example: 75% probability that a 50,000 loss will be incurred
- Expected loss is 75% x 50,000 = 37,500

5. ControlActivities
- Policies and procedures that ensures that risk responses are carried out
- The control may be the risk response itself
- Includes approvals, authorizations, verifications, reconciliations, reviews of operating
performance, security procedures, and segregation of duties
6. Information and Communication
- Pertinent information must be identified, captured, and communicated in a form and timeframe
that enable people to carry out their responsibilities
7. Monitoring
- Enterprise Risk Management process and components are evaluated to determine its
effectiveness and make necessary modifications.
8.