7. When viewed from the highest to most elemental level, the data hierarchy is a. attribute, record, file. b. record, attribute, key.

c. file, record, attribute. d. file, record, key. e. key, record, file. 8. Which is NOT an accountant’s primary role in information systems? a. system user b. system

auditor c. system designer d. system programmer 9. Which of the following is NOT an objective of all information systems? a. support for the stewardship function of

management b. support for management decision making c. support for the day-to-day operations of the firm d. all of the above are objectives 10. Which of the following

best describes the activities of the materials management function? a. purchasing, receiving, and inventory control b. receiving, sales, distribution, and purchasing

c. receiving, storage, purchasing, and accounts payable d. purchasing, receiving, and storage e. purchasing, storage, and distribution 11. Which of the following best

describes the activities of the production function? a. maintenance, inventory control, and production planning b. production planning, quality control, manufacturing,

and cost accounting c. quality control, production planning, manufacturing, and payroll d. maintenance, production planning, storage, and quality control e.

manufacturing, quality control, and maintenance

12. Which of the following best describes the activities of the accounting function? a. inventory control, accounts payable, fixed assets, and payroll b. fixed assets,

accounts payable, cash disbursements, and cost accounting c. purchasing, cash receipts, accounts payable, cash disbursements, and payroll d. inventory control, cash

receipts, accounts payable, cash disbursements, and payroll e. inventory control, cost accounting, accounts payable, cash disbursements, and payroll 13. Which

statement best describes the issue of distributed data processing (DDP)? a. The centralized and DDP approaches are mutually exclusive; an organization must choose one

approach or the other. b. The philosophy and objective of the organization’s management will determine the extent of DDP in the firm. c. In a minimum DDP arrangement,

only data input and output are distributed, leaving the tasks of data control, data conversion, database management, and data processing to be centrally managed. d.

The greatest disadvantage of a totally distributed environment is that the distributed IPU locations are unable to communicate and coordinate their activities. e.

Although hardware (such as computers, database storage, and input/output terminals) can be effectively distributed, the systems development and maintenance tasks must

remain centralized for better control and efficiency. 14. Which of the following is a disadvantage of distributed data processing? a. End-user involvement in systems

operation is decreased. b. Disruptions due to mainframe failures are increased. c. The potential for hardware and software incompatibility across the organization is

increased. d. The time between project request and completion is increased. e. All of the above are disadvantages.