Podcast
Questions and Answers
Which type of file contains past transactions for reference purposes?
Which type of file contains past transactions for reference purposes?
Which documentation technique represents the relationship between entities in a system?
Which documentation technique represents the relationship between entities in a system?
In computer-based systems, where is the audit trail less observable compared to traditional manual systems?
In computer-based systems, where is the audit trail less observable compared to traditional manual systems?
Which type of file generally contains account data in a computer-based system?
Which type of file generally contains account data in a computer-based system?
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Which documentation technique is commonly used in an AIS (Accounting Information System)?
Which documentation technique is commonly used in an AIS (Accounting Information System)?
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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.
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Description
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.
