W1-2-60-1-6
JOMO KENYATTA UNIVERSITY OF AGRICULTURE AND TECHNOLOGY
UNIVERSITY EXAMINATIONS 2016/2017
FOURTH YEAR SECOND SEMESTER SPECIAL/SUPPLEMENTARY EXAMINATIONS FOR THE DEGREE OF BACHELOR OF BUSINESS INFORMATION TECHNOLOGY
BBT 2203: ACCOUNTING INFORMATION SYSTEMS
DATE: DECEMBER 2016 TIME: 2 HOURS
INSTRUCTIONS:
ANSWER QUESTION ONE [COMPULSORY] AND ANY OTHER TWO QUESTIONS
QUESTION ONE
(a) Give the definitions of each of the following terms
(i) Accounting [1 mark]
(ii) Information [1 mark]
(iii) System [1 mark]
(b) Describe the type of information flow with examples in each of the following levels
(i) Operations [1 mark]
(ii) Top management [1 mark]
(iii) Middle management [1 mark]
(c) Identify the roles of accountants in the SDLC [4 marks]
(d) Distinguish between ethics and business ethics [4 marks]
(e) What are the modifying assumptions that guide designers and auditors of internal control [4 marks]
(f) In this age of high technology and computer based information systems, why are accountants concerned about physical (human) controls? [4 marks]
(g) Explain any Two feasibility measures that should be considered in the SDLC [4 marks]
(h) Point out the roles of auditors in AIS [4 marks]
QUESTION TWO
(a) Discuss the levels of activity in the pyramid representing the business organization with respect to the AIS information flow [8 marks]
(b) With an illustration, briefly describe the AIS model [8 marks]
(c) Identify the distinction between financial and non-financial transaction [4 marks]
QUESTION THREE
(a) Describe each of the following systems:
a. Financial reporting systems [4 marks]
b. General ledger system [4 marks]
(b) List and describe the three (3) cycles of transaction processing systems [12 marks]
QUESTION FOUR
(a) Outline the based objectives of internal controls [4 marks]
(b) Describe each of the following controls giving examples of each
(i)preventive control [4 marks]
(ii)detective control [4 marks]
(iii)Corrective control [4 marks]
(c) What are the conditions that constitute fraud under common law? [4 marks]
QUESTION FIVE
(a) Illustrate the systems development life cycle [4 marks]
(b) Discuss computer ethical issues [10 marks]
(c) State and explain different types of corruption in AIS [6 marks]
