W1-2-60-1-6

JOMO KENYATTA UNIVERSITY

OF
AGRICULTURE AND TECHNOLOGY
UNIVERSITY EXAMINATIONS 2015/2016

SPECIAL/SUPPLIMENTARY EXAMINATION FOR THE DEGREE OF

BACHELOR OF BUSINESS INFORMATION TECHNOLOGY
BBT 2203: ACCOUNTING INFORMATION SYSTEM
DATE: APRIL 2016 TIME: 2 HOURS
INSTRUCTIONS: ANSWER QUESTION ONE AND ANY OTHER TWO
QUESTIONS

QUESTION ONE
(a) Explain the logical access controls of AIS.
[10 marks]

(b) Explain the following;

(i) How the basic business transaction can be grouped
(ii) How each transaction relates to each other? [20 marks]

QUESTION TWO
(a) Give FIVE factors to consider during the post implementation review on the AIS
[10 marks]

(b) Explain major attitudes of audit process.

[10 marks]

QUESTION THREE
(a) Describe the role played by the following people in AIS development;
(i) Management
(ii) Accountant
(iii) System Analyst
(iv) Steering committee
(v) Database Administrator [10 marks]

(b) Define the term value chain, showing the FIVE primary activities of Porter’s value chain.
[10 marks]

QUESTION FOUR
(a) Describe the control checks that are used in validating transaction data entry into the
revenue cycle. [10 marks]

(b) Discuss why documentation is important during development of Accounting Information

System. [10 marks]
QUESTION FIVE
(a) One of the methods of requiring AIS is outsourcing what are the benefits of outsourcing
over off the shelf AIS. [10 marks]

(b) What is business process continuity? Give FOUR techniques that can be used to ensure
business process continuity. [10 marks]