5 Questions
Which type of file contains past transactions for reference purposes?
Archive File
Which documentation technique represents the relationship between entities in a system?
Entity Relationship Diagram
In computer-based systems, where is the audit trail less observable compared to traditional manual systems?
Computer programs
Which type of file generally contains account data in a computer-based system?
Master File
Which documentation technique is commonly used in an AIS (Accounting Information System)?
Entity Relationship Diagram
Study Notes
Types of Files and Documentation Techniques
- An audit file contains past transactions for reference purposes.
- Data Flow Diagrams (DFD) represent the relationship between entities in a system, and is a documentation technique commonly used in an AIS (Accounting Information System).
- In computer-based systems, the audit trail is less observable in the operating system compared to traditional manual systems.
- A Master File generally contains account data in a computer-based system.
Test your knowledge of computer-based systems and their audit trails in this quiz. Learn about the differences between traditional manual systems and computer-based systems, including the role of data entry, computer programs, and magnetic files. Explore the concepts of master files and transaction files in computer storage.
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