The following statements have been made about Enterprise Resource Planning (ERP)systems:(1) They aim to allow all departments within an organisation to share information.(2) They are used only by strategic managers.(3) They typically include an accounting module.Which of the above statements are correct?
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1 .Currently, each division of Wescon Co is required to generate a return on investment (ROI) ofat least 20%. The bonus paid to divisional managers increases in direct proportion to the ROIachieved by their division.The ROI of the Eastern division has been above 25% for several years.The head office management are considering replacing ROI with residual income (RI). Theimputed interest charge would be calculated using book values and an interest rate of 20%,with bonuses paid on any RI generated by the division.A project with a projected ROI of 21·5% is currently being considered.What decision will be made using RI and ROI?
A RI Reject;ROI Accept B RI Accept;ROI Reject C RI Accept;ROI Accept D RI Reject;ROI Reject
2 .Which one of the following types of information system is most likely to be used byoperational managers within an organisation?
A Decision support systems B Business intelligence systems C Transaction processing systems D Executive information systems
3 .Anthony’s model defines three levels of management – Strategic, Tactical and Operational.Which of the following tasks would NOT normally be performed by tactical managers?
A Preparation of budgets for the next financial year B Making pricing decisions for the local market C Deciding to move into new markets D Planning how many staff to recruit each year
4 .What type of information systems monitor the elementary activities and transactions ofthe organisations?
A Management-level systems B Transactions processing systems C Knowledge-level systems D Strategic-level systems
5 .Projections and responses to queries are typically outputs from what type of system?
A Decision Support Systems B Management Information Systems C Executive information systems D Transactions processing systems
7 .Beta Co is developing a new ERP system. The project manager is preparing a cost benefitanalysis of the system, and has been told that all costs must be classified as direct or indirect.He has asked you to assist in categorising two particular items of expenditure:(1) The annual maintenance contract with the provider of the software – this includesthe provision of a “hotline” that staff may call if they need help using the software.(2) The costs of storing the data backups. The data backups will be stored on the serverof a specialist backup company. The charges for this are variable, and depend onthe quantity of data stored.How should each of the items of expenditure be categorised?
A Item 1 Direct;Item 2 Direct B Item 1 Direct;Item 2 Indirect C Item 1 Indirect;Item 2 Direct D Item 1 Indirect;Item 2 Indirect
8 .The following statements have been made about logical access controls:(1) Their primary purpose is to stop unauthorised access to the data and software in asystem.(2) They include the use of passwords.(3) It is never possible for logical access controls to stop all unauthorised attempts toaccess confidential data.Which of the statements above are true?
A 1 and 2 B 1 and 3 C 2 and 3 D All of the above
9 .可以直接修改他人填制而未被审核的凭证。（ ）
Y 对 N 错
10 .Which TWO of the following are reasons why organisations need to have effectivesystems of control?(1) Managing going concern risk(2) Maximising its profitability(3) Managing its assets and liabilities(4) Cutting down the time needed for the audit(5) Complying with laws and regulations
A 2 and 3 B 1 and 3 C 1 and 5 D 4 and 5
