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DataAnalyticsforAccounting,1e(Richardson)
Chapter3ModelingandEvaluation:GoingfromDefiningBusinessProblemsandDataUnderstandingtoAnalyzingDataandAnsweringQuestions
1)Benford'sLawisanabsoluteandalldatamustconform.
Answer:FALSE
Difficulty:1Easy
Topic:ExampleofProfilinginAuditingandContinuousAuditing
LearningObjective:03-02ExplaintheprofilingapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
2)Adecisiontreecanbeusedtodividedataintosmallergroups.
Answer:TRUE
Difficulty:1Easy
Topic:ClassificationTerminology
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology
3)Datareductionisadataapproachusedtoreducetheamountofinformationthatneedstobeconsideredtofocusonthemostcriticalitems.
Answer:TRUE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology
4)Regressionisadataapproachusedtoestimateorpredict,foreachunit,thenumericalvalueofsomevariableusingsometypeofstatisticalmodel.
Answer:TRUE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology
5)Linkpredictionisadataapproachusedtoestimateorpredict,foreachunit,thenumericalvalueofsomevariableusingsometypeofstatisticalmodel.
Answer:FALSE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
6)Existingdatathathasbeenmanuallyevaluatedandassignedaclassisoftenreferredtoastestdata.
Answer:FALSE
Difficulty:2Medium
Topic:ClassificationTerminology
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
7)Co-occurrencegroupingcouldbeusedtomatchvendorsbygeographicregion.
Answer:TRUE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
8)Fuzzymatchingisadataapproachusedtoidentifysimilarindividualsbasedondataknownaboutthem.
Answer:FALSE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
9)Alibabaanditsattempttoidentifysellerandcustomerfraudbasedonvariouscharacteristicsknownaboutthemisanexampleofsimilaritymatching.
Answer:TRUE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
10)Fuzzymatchingisacomputer-assistedtechniqueoffindingmatchesthatarelessthan100percentperfectbyfindingcorrespondencesbetweenportionsofthetextofeachpotentialmatch.
Answer:TRUE
Difficulty:1Easy
Topic:ExampleofDataReductioninInternalandExternalAuditing
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
11)ThePinIMPACTCyclerepresentsperformingtestplan.
Answer:TRUE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
12)Clusteringisadataapproachusedtodivideindividualsintogroupsinausefulormeaningfulway.
Answer:TRUE
Difficulty:1Easy
Topic:ClusteringDataApproach
LearningObjective:03-05UnderstandtheclusteringapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
13)Anexampleofclassificationwouldbeacreditcardcompanyflaggingatransactionasbeingapprovedorpotentiallybeingfraudulentanddenyingpayment.
Answer:TRUE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
14)Thedataapproachusedtocharacterizethetypicalbehaviorofanindividual,grouporpopulationbygeneratingsummarystatisticsaboutthedataisreferredtoasclassification.
Answer:FALSE
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
15)XBRLisaglobalstandardforexchangingfinancialreportinginformationthatusesXML.
Answer:TRUE
Difficulty:1Easy
Topic:ExamplesofDataReductioninOtherAccountingAreas
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
16)XBRLisusedtofacilitatetheexchangeoffinancialreportinginformationbetweenthecompanyandtheSecuritiesandExchangeCommission.
Answer:TRUE
Difficulty:1Easy
Topic:ExamplesofDataReductioninOtherAccountingAreas
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
17)Dataprofilingtypicallyinvolvesunstructureddata.
Answer:FALSE
Difficulty:1Easy
Topic:ProfilingDataApproach
LearningObjective:03-02ExplaintheprofilingapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
18)Atargetisamanuallyassignedcategoryappliedtoarecordbasedonanevent.
Answer:FALSE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
19)Whenconsideringaquestionsuchas"Doourcustomersformnaturalgroupsbasedonsimilarattributes?"youwoulduseanunsupervisedapproach.
Answer:TRUE
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
20)Co-occurrencegroupingisanexampleofasupervisedapproach.
Answer:FALSE
Difficulty:1Easy
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;BBIndustry
21)Allofthefollowingareexamplesofasupervisedapproachtoevaluationdataexcept:
A)Causalmodeling
B)Datareduction
C)Linkprediction
D)Regression
Answer:B
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
22)Allofthefollowingareexamplesofanunsupervisedapproachtoevaluationdataexcept:
A)Similaritymatching
B)Clustering
C)Profiling
D)Co-occurrencegrouping
Answer:A
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
23)Whichofthefollowingbestdescribesanunsupervisedapproachtotheevaluationofdata?
A)Dataexplorationthatisfreefromoversightbyasuperior
B)Dataexplorationthatexaminestherelationshipsbetweenvariablesthatarehypothesizedtoexist
C)Dataexplorationthatlooksforpotentialpatternsofinterest
D)Dataexplorationthatisconductedwithdirectoversightbyasuperior
Answer:C
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
24)Whichofthefollowingbestdescribesasupervisedapproachtotheevaluationofdata?
A)Dataexplorationthatisfreefromoversightbyasuperior
B)Dataexplorationthatisconductedwithdirectoversightbyasuperior
C)Dataexplorationthatexaminestherelationshipsbetweenvariablesthatarehypothesizedtoexist
D)Dataexplorationthatlooksforpotentialpatternsofinterest
Answer:C
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
25)Whichapproachtodataanalyticsattemptstoassigneachunitinapopulationintoasmallsetofcategories?
A)Classification
B)Regression
C)Similaritymatching
D)Co-occurrencegrouping
Answer:A
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
26)Whichapproachtodataanalyticsattemptstodivideindividualsintogroupsinausefulormeaningfulway?
A)Clustering
B)Datareduction
C)Similaritymatching
D)Co-occurrencegrouping
Answer:A
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
27)Whichapproachtodataanalyticsattemptstoidentifysimilarindividualsbasedondataknownaboutthem?
A)Classification
B)Clustering
C)Similaritymatching
D)Co-occurrencegrouping
Answer:C
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
28)Whichapproachtodataanalyticsattemptstodiscoverassociationsbetweenindividualsbasedontransactionsinvolvingthem?
A)Classification
B)Regression
C)Similaritymatching
D)Co-occurrencegrouping
Answer:D
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
29)Whichapproachtodataanalyticsattemptstoforecastarelationshipbetweentwodataitems?
A)Linkprediction
B)Regression
C)Similaritymatching
D)Co-occurrencegrouping
Answer:A
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
30)Whichapproachtodataanalyticsattemptstopredict,foreachunit,thenumericalvalueofsomevariable?
A)Classification
B)Regression
C)Similaritymatching
D)Linkprediction
Answer:B
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
31)Whichapproachtodataanalyticsattemptstocharacterizethetypicalbehaviorofanindividual,grouporpopulationbygeneratingsummarystatisticsaboutthedata?
A)Classification
B)Regression
C)Profiling
D)Linkprediction
Answer:C
Difficulty:2Medium
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
32)________referstodatathatisstoredinadatabaseorspreadsheetthatisreadilysearchable.
A)Trainingdata
B)Unstructureddata
C)Structureddata
D)Testdata
Answer:C
Difficulty:2Medium
Topic:ProfilingDataApproach
LearningObjective:03-02ExplaintheprofilingapproachtoDataAnalytics.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
33)Usingsocialmediatolookforrelationshipsbetweenrelatedpartiesthatarenototherwisedisclosedtoidentifyrelatedpartytransactionsisanexampleof________.
A)Classification
B)Regression
C)Profiling
D)Linkprediction
Answer:D
Difficulty:3Hard
Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches
LearningObjective:03-01DefineDataAnalyticsApproaches.
Bloom's:Apply
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
34)Dataprofilingisusedtoassessdataqualityandinternalcontrols.Ittypicallyinvolvesthefollowingstepsexcept:
A)Filtertheresults.
B)Identifytheobjectsoractivityyouwanttoprofile.
C)Determinethetypesofprofilingyouwanttoperform.
D)Setboundariesorthresholdsfortheactivity.
Answer:A
Difficulty:2Medium
Topic:ProfilingDataApproach
LearningObjective:03-02ExplaintheprofilingapproachtoDataAnalytics.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
35)Regressionanalysistypicallyinvolvesthefollowingstepsexcept:
A)Identifythevariablesthatmightpredictanoutcome.
B)Identifytheparametersofthemodel.
C)Setboundariesorthresholds.
D)Determinethefunctionalformoftherelationship.
Answer:C
Difficulty:2Medium
Topic:RegressionDataApproach
LearningObjective:03-04UnderstandtheregressionandclassificationapproachtoDataAnalytics.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
36)Datareductiontypicallyinvolvesthefollowingstepsexcept:
A)Identifytheattributeyouwouldliketoreduceorfocuson.
B)Identifytheparametersofthemodel.
C)Filtertheresults.
D)Interprettheresults.
Answer:B
Difficulty:2Medium
Topic:DataReductionDataApproach
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
37)Whenworkingwithapredictivemodel,underfittingthedataismostlikelycausedby________.
A)anoverlycomplexmodel
B)anoverlysimplemodel
C)overpruningthedata
D)alackofdatareduction
Answer:B
Difficulty:2Medium
Topic:EvaluatingClassifiers
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
38)Ingeneral,themorecomplexthemodel,thegreaterthechanceof________.
A)Overfittingthedata
B)Underfittingthedata
C)Pruningthedata
D)Theneedtoreducetheamountofdataconsidered
Answer:A
Difficulty:2Medium
Topic:EvaluatingClassifiers
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
39)Whileoverfittingdatacouldleadtoanerrorrateof0(zero),itisunlikelythatyouwouldbeableto________yourresults.
A)define
B)specify
C)articulate
D)generalize
Answer:D
Difficulty:3Hard
Topic:EvaluatingClassifiers
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Apply
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
40)Whichofthefollowingbestdescribesanindependentvariable?
A)Output
B)Input
C)Application
D)Operation
Answer:B
Difficulty:1Easy
Topic:RegressionDataApproach
LearningObjective:03-04UnderstandtheregressionandclassificationapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
41)Whichofthefollowingbestdescribesadependentvariable?
A)Output
B)Input
C)Application
D)Operation
Answer:A
Difficulty:1Easy
Topic:RegressionDataApproach
LearningObjective:03-04UnderstandtheregressionandclassificationapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
42)Understandingandpredictinginventoryobsolescenceisanimportantdeterminationforretailcompanies.Whenusingcompetitorsellingpricestoestimatetheinventoryobsolescencereserve,theinventoryobsolescencereserverepresentswhichofthefollowing?
A)Independentvariable
B)Dependentvariable
C)Function
D)StatisticalModel
Answer:B
Difficulty:3Hard
Topic:RegressionDataApproach
LearningObjective:03-04UnderstandtheregressionandclassificationapproachtoDataAnalytics.
Bloom's:Apply
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
43)Understandingandpredictingwarrantyexpenseisanimportantdeterminationformanufacturingfirms.Whenusinghistoricalclaimsdatatoestimatethecurrentperiod'swarrantyexpense,thehistoricalclaimsdatarepresentswhichofthefollowing?
A)Independentvariable
B)Dependentvariable
C)Function
D)StatisticalModel
Answer:A
Difficulty:3Hard
Topic:RegressionDataApproach
LearningObjective:03-04UnderstandtheregressionandclassificationapproachtoDataAnalytics.
Bloom's:Apply
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
44)Oneofthekeytasksofbankauditorsistoconsidertheamountoftheloanlossreserve.Whendevelopingamodeltoestimatethecurrentyear'sloanlossreserveamount,whichofthefollowingwouldbeleastlikelytobeincludedasanindependentvariable?
A)Originalloanapprovalamount
B)Customerloanhistory
C)Currentagedloans
D)Collectionssuccess
Answer:A
Difficulty:3Hard
Topic:RegressionDataApproach
LearningObjective:03-04UnderstandtheregressionandclassificationapproachtoDataAnalytics.
Bloom's:Apply
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
45)Theshortsurveysregardingdiningpreferencesrequestedatthebottomoftherestaurantbillareanexampleofwhichdataapproach?
A)Clustering
B)Regression
C)Similaritymatching
D)Linkprediction
Answer:A
Difficulty:2Medium
Topic:ClusteringDataApproach
LearningObjective:03-05UnderstandtheclusteringapproachtoDataAnalytics.
Bloom's:Apply
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
46)Retailstoresoftenrequestcustomers'zipcodesattheendofasalestransaction.Thisisanexampleofwhichdataapproach?
A)Clustering
B)Regression
C)Similaritymatching
D)Classification
Answer:A
Difficulty:2Medium
Topic:ClusteringDataApproach
LearningObjective:03-05UnderstandtheclusteringapproachtoDataAnalytics.
Bloom's:Apply
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
47)
________isexistingdatathathasbeenmanuallyevaluatedandassignedaclassand
________isexistingdatausedtoevaluatethemodel.
A)Testdata;Trainingdata
B)Trainingdata;Testdata
C)Structureddata;Unstructureddata
D)Unstructureddata;Structureddata
Answer:B
Difficulty:1Easy
Topic:ClassificationTerminology
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
48)
________markthesplitbetweenoneclassandanother.
A)Decisiontrees
B)Identifyingquestions
C)Decisionboundaries
D)Linearclassifiers
Answer:C
Difficulty:1Easy
Topic:ClassificationTerminology
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
49)________statesthatinmanynaturallyoccurringcollectionsofnumbers,theleadingsignificantdigitislikelytobesmall.
A)Leadingdigitshypothesis
B)Moore'slaw
C)Benford'slaw
D)Classification
Answer:C
Difficulty:2Medium
Topic:ExampleofProfilinginAuditingandContinuousAuditing
LearningObjective:03-02ExplaintheprofilingapproachtoDataAnalytics.
Bloom's:Remember
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
50)Unawareofdataanalysistoolsavailabletotheinternalauditors,astoreemployeefrequentlyprocessescashreturnswithoutareceiptfor$99,whichisjustbelowtheamountrequiringmanagerapprovalof$100.Ananalysisusingwhichofthefollowingwouldlikely(andquickly)identifytheemployee'sfraudulentbehavior?
A)Leadingdigitshypothesis
B)Moore'slaw
C)Benford'slaw
D)Clustering
Answer:C
Difficulty:3Hard
Topic:ExampleofProfilinginAuditingandContinuousAuditing
LearningObjective:03-02ExplaintheprofilingapproachtoDataAnalytics.
Bloom's:Apply
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
51)Whatisthedifferencebetweenstructureddataandunstructureddata?Provideanexampleofeach.
Answer:Answersmayvaryslightly!
• Structureddataaredatathatareorganizedandresideinafixedfieldwitharecordorafile.Examplesinclude:Relationaldatabase,spreadsheet,orotherformatsthatarereadilysearchablebysearchalgorithms.
• Unstructureddataaredatathateitherdoesnothaveapre-defineddatamodelorisnotorganizedinapre-definedmanner.Examplesinclude:Photographs,Instagram,Twitter,orsatelliteImages.
Difficulty:2Medium
Topic:ProfilingDataApproach;DataReductionDataApproach
LearningObjective:03-02ExplaintheprofilingapproachtoDataAnalytics;03-03DescribethedatareductionapproachtoDataAnalytics
Bloom's:Understand
AACSB:ReflectiveThinking
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;BBIndustry
52)Decisiontreesareusedtodividedataintosmallergroupsbysplittingthedataateachbranchintotwoormoregroups.However,thismethodcouldleadtounintendedconsequencesifthedecisiontreeisnotpruned.Describethepruningprocess,whenitcanoccurandthebenefitsofusingit.
Answer:Answerswillvarybutshouldincludesomeoftheseitems.
• Pruningremovesbranchesfromadecisiontreetoavoidoverfittingthemodel.
o Prepruningoccursduringthemodelgeneration.Themodelstopscreatingnewbrancheswhentheinformationusefulnessofanadditionalbranchislow.
o Postpruningevaluatesthecompletemodelanddiscardsbranchesafterthefact.
Difficulty:3Hard
Topic:ClassificationTerminology
LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.
Bloom's:Apply
AACSB:ReflectiveThinking;KnowledgeApplication
AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking
53)Chapter3discussed5(five)dataanalyticsapproachesortechniquesaremostcommontoaddressouraccountingquestions.Listanddefine3ofthe5dataanalyticsapproaches.Next,describehoweachofthe3dataanalyticsapproachesyoulistcouldbeusedbycreditcardcompaniestoidentifyfraudulentcreditcardactivity.
Answer:
• Classification:Adataapproachusedtoassigneachunitinapopulationintoafewcategoriespotentiallytohelpwithpredictions.
o Creditcardcompaniesestablishmodelstopredictfraudanddecidewhethertoacceptorrejectaproposedcreditcardtransaction.Apotentialmodelmaybethefollowing:
Transactionapproval=f(locationofcurrenttransaction,locationoflasttransaction,amountofcurrenttransaction,priorhistoryoftravelofcreditcardholder,etc.)
• Clustering:dataapproachusedtodivideindividuals(likecustomers)intogroups(orclusters)inausefulormeaningfulway.
o Heatmapcouldbeusedtodetermineifpurchasesareoutsideoftheperson's"home"region
• Datareduction:Adataapproachusedtoreducetheamountofinformationthatneedstobeconsideredtofocusonthemostcriticalitems(i.e.,highestcost,highes
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