47 free test bank for accounting information systems 9th edition

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47 Free Test Bank for Accounting Information Systems 9th Edition

by Gelinas

Multiple Choice Questions

Which of the following is an unstructured decision?

1 how much inventory to reorder

2 how fast an assembly line should operate

3 when scheduled maintenance should be performed

4 which research and development projects should be undertaken

Which of the following is NOT one of the three steps in decision making as described in the text

1 action

2 intelligence

3 design

4 choice

improves the decision maker's capacity to predict, confirm,

or correct earlier expectations

1 understandability

2 predictive value and feedback value

3 neutrality

4 comparability

Enterprise systems

1 integrate back-office and front-office processes

2 can include ERP systems

3 have become fairly easy to implement

4 facilitate business processes between organizations

The suggests that technology improves information

available for decision making

1 AICPA

2 Sarbanes-Oxley Act of 2002

3 Occupational Outlook Handbook

4 Accounting Information System

Which of the following statements is false?

1 Management designs the operations and information processes and

establishes these processes with people, equipment, and policies

2 Information process users include operations personnel, management, and people outside the organization

3 Operations related and accounting related processes are designed by those external to the organization

4 None of the statements are true

are facts and figures in raw form

1 data

2 information

3 objectives

4 goals

requires information that focuses on the day to day

management of the business

1 strategic management

2 tactical management

3 operations management

4 operations and business event processing

All of the following are components of reliability except:

1 validity

2 accuracy

3 verifiability

4 feedback value

The text takes the following view of the relationship between an

IS and an AIS:

1 the AIS is part of the IS

2 the IS is part of the AIS

3 the IS and the AIS are one in the same

4 the AIS is the primary system and the IS the subsystem

Generally, which of the following is NOT one of the three roles an accountant typically fills in relation to the AIS?

1 designer

2 programmer

3 user

4 auditor

is (are) data presented in a form that is useful to decision makers

1 activities

2 information

3 objectives

4 goals

Historically, the relationship between an information system and

an accounting information system has been:

1 the AIS is a part of the IS

2 the IS is a part of the AIS

3 the IS and the AIS are one in the same

4 the IS and AIS are unrelated

The information quality that enables users to identify similarities and differences in two pieces of information is

1 understandability

2 predictive value and feedback value

3 neutrality

4 comparability

Efficiency and effectiveness of operations are goals of:

1 enterprise systems

2 risk assessment

3 e-business

4 internal control

The ability of more than one individual to come to the same measurement is known as

1 accuracy

2 completeness

3 verifiability

4 comparability

The central repository for all the data related to the enterprise's business activities and resources

1 information system

2 management information system

3 enterprise database

4 strategic planning

The sequence of components in the functional model of an information system is

1 Output, Input, Processing, Users

2 Input, Processing, Output, Users

3 Processing, Input, Users, Output

4 Users, Processing, Input, Output

E-business does not include

1 business processes between individuals and organizations

2 electronic networks

3 ERP systems

4 interaction between back-office and front-office processes

Which of the following is one of the three most prominent

management activities?

1 production

2 finance

3 marketing

4 planning

The degree to which information includes data about every

relevant object or event necessary to make a decision is

1 accuracy

2 completeness

3 neutrality

4 comparability

If information arrives too late to impact a decision then there is a problem with

1 timeliness

2 relevance

3 completeness

4 neutrality

A primary reason that the FASB requires that GAAP be

consistently applied from one period to the next is

1 accuracy

2 completeness

3 neutrality

4 comparability

Regarding management problem structure and information

requirements, which of the following represents the vertical

information flows from lowest to highest?

1 strategic management, tactical management, operations management, operations and business event processing

2 operations and business event processing, strategic management, tactical management, operations management

3 tactical management, operations management, strategic management, operations and business event processing

4 operations and business event processing, operations management, tactical management, strategic management

requires information to assess the environment and to

project future events and conditions

1 strategic management

2 tactical management

3 operations management

4 operations and business event processing

A set of interdependent elements that together accomplish

specific objectives is a

1 system

2 subsystem

3 database

4 accounting information system

A man-made system that generally consists of an integrated set

of computer-based components and manual components

established to collect, store, and manage data and to provide output information to users

1 information system

2 output system

3 business event system

4 database system

Internal control is a process designed to provide absolute

assurance regarding achieving objectives in which of the

following?

1 efficiency and effectiveness of operations

2 reliability of reporting

3 compliance with applicable laws and regulations

4 none of the above

The three logical components of a business process include all of the following except:

1 management process

2 operations process

3 information process

4 organization process

The AICPA has identified all but which of the following as

assurance services?

1 risk assessment

2 information systems reliability

3 electronic commerce

4 consulting

Decision-making is an activity of the

1 management process

2 operations process

3 information process

4 organization process

The Sarbanes-Oxley Act of 2002 dramatically changed the daily work of financial accountants and auditors because it

1 expanded the scope of the audit beyond financial information

2 required that organizations work with their auditors to design systems of internal control

3 required that external auditors report on the effectiveness of an

organizations system of internal control

4 expanded the opportunities for auditors to engage in consulting activities with their audit clients

The correspondence or agreement between the information and the actual events or objects that the information represents is known as

1 accuracy

2 completeness

3 neutrality

4 comparability

A system that consists of an integrated set of computer-based and manual components established to collect, store, and

manage data and to provide output information to users is a(n)

1 output

2 ERP

3 database

4 information system

Which of the following statements is true?

1 With a more structured decision, there is a need for less accurate

information

2 With a more structured decision, there is a need for summarized data

3 With a more structured decision, there is a need for well defined, more accurate data

4 With a less structured decision, there is a need for well defined more accurate data

The three themes of the text book include all of the following except:

1 enterprise systems

2 risk assessment

3 e-business

4 internal control

Which of the following statements is true?

1 The information process facilitates operations by maintaining data such as inventory and customer data

2 The information process provides the means by which management

monitors the operations process

3 Management designs the operations and information processes

4 All of the statements are true

Accounting is an activity of the

1 management process

2 operations process

3 information process

4 organization process

A man-made system consisting of people, authority, organization, policies and procedures whose objective is to accomplish the work of planning and controlling the operations of the

organization

1 operations process

2 management process

3 information process

4 planning process

A man-made system consisting of people, equipment,

organization, policies and procedures with the objective of

accomplishing the work of the organization

1 operations process

2 management process

3 information process

4 planning process

Which of the following is an element of the operations process?

1 production

2 planning

3 controlling

4 decision making

Which of the following statements is false?

1 Strategic planning is relatively unstructured

2 Strategic planning uses much information from outside the firm

3 Tactical management focuses on relevant operations units and uses some external information

4 Tactical management uses the most detailed and accurate information

A system can be further divided into

1 input data

2 subsystems

3 databases

4 enterprise systems

At which level of the organization are decisions most

unstructured?

1 operations and business event processing level

2 strategic management level

3 operations management level

4 tactical management level

Which of the following questions might the accountant answer in the design of the AIS?

1 what will be recorded

2 what controls are necessary

3 what reports will be produced

4 all of the above

An information system:

1 is composed of only the computer-based information resources of an organization

2 may consist of both computer-based and manual components

3 is different from a data processing system because it uses computers

4 is not generally used for transaction processing

All of the following are components of relevance except:

1 feedback value

2 predictive value

3 verifiability

4 timeliness