Question 1

Accountants have several possible roles related to accounting information systems.Which of the following is not normally one of those roles?

Accepted Answer

A)  Auditor of an AIS
B)  User of the AIS
C)  Programmer of the AIS
D)  Design of the AIS

Question 2

When a point of sale system is used and a customer checks out through a cash register, which of the following processes occurs?

Accepted Answer

A)  Net income is computed.
B)  Inventory values are updated.
C)  Accounts payable balances are updated.
D)  Replacement inventory is purchased.

Question 3

The process of searching for identifiable patterns in data is called:

Accepted Answer

A)  Sequential processing
B)  Data warehousing
C)  Data mining
D)  Real-time processing

Question 4

Using IT systems to enhance efficiency and effectiveness of internal or supply chain processes is called:

Accepted Answer

A)  Information Technology Enablement
B)  Information Systems Control
C)  Information Technology Process Engineering
D)  Information Technology Business Processes

Question 5

Which of the following is NOT an objective of IT usage to support business processes?

Accepted Answer

A)  Increased efficiency of business processes
B)  Increased data to use in the data analytics process
C)  Reduced cost of business processes
D)  Increased accuracy of the data related to business processes

Question 6

A system of computer hardware and software in which the software matches an invoice to its related purchase order and receiving report is called:

Accepted Answer

A)  Point of sale system
B)  Electronic data interchange
C)  Automated matching
D)  Evaluated receipt settlement

Question 7

In order to have an automated matching system it is necessary to have access to paper copies of purchase orders and invoices.

Accepted Answer

A) True 
 B)False

Question 8

The global computer network, or "information super highway", is the:

Accepted Answer

A)  WAN
B)  Intranet
C)  Internet
D)  LAN C

Question 9

Which of the following is not true of unethical behavior?

Accepted Answer

A)  The only category of unethical behavior for accountants is inflating revenue.
B)  Accountants are often pressured to help commit or cover up unethical behavior.
C)  Hacking is an unethical behavior that accountants should be concerned about.
D)  An accounting information system can be used to cover up unethical behavior.TEST BANK - CHAPTER 1 - MULTIPLE CHOICE

Question 10

Batch processing is best suited to applications that have large volumes of similar transactions that can be processed as regular intervals.

Accepted Answer

A) True 
 B)False

Question 11

Each time a new transaction is completed, parts of the data warehouse must be updated.

Accepted Answer

A) True 
 B)False

Question 12

The data in the data warehouse are said to be enterprise-wide because:

Accepted Answer

A)  The data relate to all areas of the business.
B)  The data are pulled from each of the operational databases and maintained in the data warehouse for many fiscal periods.
C)  All areas of the business are able to access the data warehouse.
D)  All transactions across the all areas of the business are recorded in the data warehouse.

Question 13

Data in the data warehouse are called nonvolatile because they do not change rapidly in the same way that operational data change.

Accepted Answer

A) True 
 B)False  True

Question 14

The use of BPR Business Process Reengineering)  is a two-fold: 1)  Aligns business processes with the IT systems used to recorded processes and, 2) :

Accepted Answer

A)  Improves the efficiency and effectiveness of these processes.
B)  Reduces the cost of these processes.
C)  Enhances the usefulness of these processes.
D)  Increases the accuracy of the process.

Question 15

The proper management, control, and use of IT systems are known as:

Accepted Answer

A)  IT Governance
B)  IT Controls
C)  IT Risk Management
D)  IT Code of Ethics

Question 16

This type of computer network is one that spans a relatively small area - often confined to a single building or group of buildings, and are intended to connect computers within an organization.

Accepted Answer

A)  Local Area Network
B)  Land Arena Network
C)  Extranet
D)  Internet

Question 17

The "intercompany" component of electronic data interchange means that two or more companies are conducting business electronically.

Accepted Answer

A) True 
 B)False

Question 18

IT Controls can be divided into two categories, general controls and application controls.Which of the following is an example of a general control?

Accepted Answer

A)  The alignment of a company's IT strategy with its business strategy
B)  The use of passwords to allow only authorized users to log into an IT-based accounting system
C)  The use of an elaborate set of checks and balances whereby a company's leadership is held accountable for building shareholder value
D)  A company performing background checks on employees of its IT department B

Question 19

A process, effected by an entity's board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives is referred to as:

Accepted Answer

A)  Enterprise resource planning
B)  Enterprise risk management
C)  IT system control structure
D)  Corporate governance structure

Question 20

Which of the following is not true of the supply chain?

Accepted Answer

A)  The supply chain includes vendors.
B)  The supply chain excludes customers.
C)  The supply chain includes information flows.
D)  The supply chain includes secondary suppliers.

Exam 1: Introduction to AIS

Accountants have several possible roles related to accounting information systems.Which of the following is not normally one of those roles?

Correct Answer
verified

When a point of sale system is used and a customer checks out through a cash register, which of the following processes occurs?

Correct Answer
verified

The process of searching for identifiable patterns in data is called:

Correct Answer
verified

Using IT systems to enhance efficiency and effectiveness of internal or supply chain processes is called:

Correct Answer
verified

Which of the following is NOT an objective of IT usage to support business processes?

Correct Answer
verified

A system of computer hardware and software in which the software matches an invoice to its related purchase order and receiving report is called:

Correct Answer
verified

In order to have an automated matching system it is necessary to have access to paper copies of purchase orders and invoices.

Correct Answer
verified

The global computer network, or "information super highway", is the:

Correct Answer
verified
C

Which of the following is not true of unethical behavior?

Correct Answer
verified

Batch processing is best suited to applications that have large volumes of similar transactions that can be processed as regular intervals.

Correct Answer
verified

Each time a new transaction is completed, parts of the data warehouse must be updated.

Correct Answer
verified

The data in the data warehouse are said to be enterprise-wide because:

Correct Answer
verified

Data in the data warehouse are called nonvolatile because they do not change rapidly in the same way that operational data change.

Correct Answer
verified
True

The use of BPR Business Process Reengineering) is a two-fold: 1) Aligns business processes with the IT systems used to recorded processes and, 2) :

Correct Answer
verified

The proper management, control, and use of IT systems are known as:

Correct Answer
verified

This type of computer network is one that spans a relatively small area - often confined to a single building or group of buildings, and are intended to connect computers within an organization.

Correct Answer
verified

The "intercompany" component of electronic data interchange means that two or more companies are conducting business electronically.

Correct Answer
verified

IT Controls can be divided into two categories, general controls and application controls.Which of the following is an example of a general control?

Correct Answer
verified
B

Correct Answer
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Which of the following is not true of the supply chain?

Correct Answer
verified

Exam 1: Introduction to AIS

Accountants have several possible roles related to accounting information systems.Which of the following is not normally one of those roles?

Correct AnswerverifiedShow Answer

When a point of sale system is used and a customer checks out through a cash register, which of the following processes occurs?

Correct AnswerverifiedShow Answer

The process of searching for identifiable patterns in data is called:

Correct AnswerverifiedShow Answer

Using IT systems to enhance efficiency and effectiveness of internal or supply chain processes is called:

Correct AnswerverifiedShow Answer

Which of the following is NOT an objective of IT usage to support business processes?

Correct AnswerverifiedShow Answer

A system of computer hardware and software in which the software matches an invoice to its related purchase order and receiving report is called:

Correct AnswerverifiedShow Answer

In order to have an automated matching system it is necessary to have access to paper copies of purchase orders and invoices.

Correct AnswerverifiedShow Answer

The global computer network, or "information super highway", is the:

Correct AnswerverifiedC

Which of the following is not true of unethical behavior?

Correct AnswerverifiedShow Answer

Batch processing is best suited to applications that have large volumes of similar transactions that can be processed as regular intervals.

Correct AnswerverifiedShow Answer

Each time a new transaction is completed, parts of the data warehouse must be updated.

Correct AnswerverifiedShow Answer

The data in the data warehouse are said to be enterprise-wide because:

Correct AnswerverifiedShow Answer

Data in the data warehouse are called nonvolatile because they do not change rapidly in the same way that operational data change.

Correct AnswerverifiedTrue

The use of BPR Business Process Reengineering) is a two-fold: 1) Aligns business processes with the IT systems used to recorded processes and, 2) :

Correct AnswerverifiedShow Answer

The proper management, control, and use of IT systems are known as:

Correct AnswerverifiedShow Answer

This type of computer network is one that spans a relatively small area - often confined to a single building or group of buildings, and are intended to connect computers within an organization.

Correct AnswerverifiedShow Answer

The "intercompany" component of electronic data interchange means that two or more companies are conducting business electronically.

Correct AnswerverifiedShow Answer

IT Controls can be divided into two categories, general controls and application controls.Which of the following is an example of a general control?

Correct AnswerverifiedB

Correct AnswerverifiedShow Answer

Which of the following is not true of the supply chain?

Correct AnswerverifiedShow Answer

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Correct Answer
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Correct Answer
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C

Correct Answer
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Correct Answer
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True

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B

Correct Answer
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Correct Answer
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