Final Exam Study Guide0

Final Exam Study Guide0 - ACCT 361 Final Exam Study Guide 1...

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ACCT 361 – Final Exam Study Guide 1
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Use this guide to prepare for the final exam. 1) Be able to model a business process using semantic modeling (the REA model). This includes (1) identifying important business events (and distinguishing these from information events), (2) identifying resources and agents associated with each event, (3) identifying direct relationships between objects, and (4) determining cardinalities or organizational rules. 2) Be able to create a logical model (the database tables) based on the REA model. 3) You will be asked questions that test your ability to create a system in MS Access, including topics covered since the midterm, e.g., forms, reports, and macros. 4) Understand fraud and abuse techniques and how the auditing profession has changed due to COSO and the Sarbanes-Oxley Act 5) Be able to identify an organization's business event and information processing risks. Business event risks are the risks of:
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Final Exam Study Guide0 - ACCT 361 Final Exam Study Guide 1...

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