47 test bank for accounting information systems 10t1

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47 Test Bank for Accounting Information Systems 10th Edition by Gelinas

Multiple Choice Questions

Which of the following is one of the three most prominent

management activities?

1 a production

2 b finance

3 c marketing

4 d planning

According to the , one of the responsibilities of accountants

is to assess financial operations and make best-practices

recommendations to management

1 a AICPA

2 b Sarbanes-Oxley Act of 2002

3 c Occupational Outlook Handbook

4 d Accounting Information System

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

1 a accuracy

2 b completeness

3 c neutrality

4 d comparability

At which level of the organization are decisions most

unstructured?

1 a operations and business event processing level

2 b strategic management level

3 c operations management level

4 d tactical management level

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

1 a designer

2 b programmer

3 c user

4 d auditor

Which of the following statements is false?

1 a Strategic planning is relatively unstructured

2 b Strategic planning uses much information from outside the firm

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

4 d Tactical management uses the most detailed and accurate information

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

1 a timeliness

2 b relevance

3 c completeness

4 d neutrality

The AICPA has identified all but which of the following as

assurance services?

1 a consulting

2 b information systems reliability

3 c electronic commerce

4 d All of these are assurance services identified by the AICPA

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

1 a what will be recorded

2 b what controls are necessary

3 c what reports will be produced

4 d all of the above

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

1 a management process

2 b operations process

3 c information process

4 d organization process

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

1 a Understandability

2 b Predictive value

3 c Neutrality

4 d Comparability

Which of the following statements is true?

1 a The information process facilitates operations by maintaining data such

as inventory and customer data

2 b The information process provides the means by which management monitors the operations process

3 c Management designs the operations and information processes

4 d All of the statements are true

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 a information system

2 b output system

3 c business event system

4 d database system

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

1 a accuracy

2 b completeness

3 c verifiability

4 d comparability

E-business does not include

1 a business processes between individuals and organizations

2 b electronic networks

3 c ERP systems

4 d interaction between back-office and front-office processes

An information system:

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

2 b may consist of both computer-based and manual components

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

4 d is not generally used for transaction processing

Which of the following is NOT a business processes element?

1 a Business operations

2 b Events processing

3 c Management decision making

4 d Technology

A set of interdependent elements that together accomplish specific objectives is a

1 a system

2 b subsystem

3 c database

4 d accounting information system

requires information to assess the environment and to project future events and conditions

1 a Strategic management

2 b Tactical management

3 c Operations management

4 d Operations and business event processing

The text takes the following view of the relationship between an

IS and an AIS:

1 a the AIS is part of the IS

2 b the IS is part of the AIS

3 c the IS and the AIS are one in the same

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

A man-made system consisting of people, equipment,

organization, policies and procedures with the objective of

accomplishing the work of the organization

1 a operations process

2 b management process c information process

3 d planning process

Structured decision

1 a are usually tactical management decisions

2 b require the use of an organization’s AIS system

3 c are relatively routine and repetitive

4 d All of the above

Regarding management problem structure and information

requirements, which of the following represents the vertical

information flows from lowest to highest?

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

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

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

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

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 a output

2 b ERP

3 c database

4 d information system

All of the following are components of reliability except:

1 a validity

2 b accuracy

3 c verifiability

4 d feedback value

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

1 a production

2 b planning

3 c controlling

4 d decision making

The manager may be more concerned with accuracy than with timeliness

1 a strategic

2 b tactical

3 c operations

4 d All of the above

Accounting is an activity of the

1 a management process

2 b operations process

3 c information process

4 d organization process

Historically, the relationship between an information system and

an accounting information system has been:

1 a the AIS is a part of the IS

2 b the IS is a part of the AIS

3 c the IS and the AIS are one in the same

4 d the IS and AIS are unrelated

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

1 a information system

2 b management information system

3 c enterprise database

4 d strategic planning

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

1 a Activities

2 b Information

3 c Objectives

4 d Goals

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

or correct earlier expectations

1 a Understandability

2 b Feedback value

3 c Neutrality

4 d Comparability

Which of the following statements is false?

1 a Management designs the operations and information processes and establishes these processes with people, equipment, and policies

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

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

4 d None of the statements are false

Efficiency and effectiveness of operations are goals of:

1 a enterprise systems

2 b risk assessment

3 c e-business

4 d internal control

Which of the following is an unstructured decision?

1 a how much inventory to reorder

2 b how fast an assembly line should operate

3 c when scheduled maintenance should be performed

4 d which research and development projects should be undertaken

Decision-making is an activity of the

1 a management process

2 b operations process

3 c information process

4 d organization process

The degree to which information includes data about every relevant object or event necessary to make a decision is

1 a accuracy

2 b completeness

3 c neutrality

4 d comparability

A system can be further divided into

1 a input data

2 b subsystems

3 c databases

4 d enterprise systems

Enterprise systems

1 a integrate back-office and front-office processes

2 b can include ERP systems

3 c have become fairly easy to implement

4 d facilitate business processes between organizations

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

1 a Output, Input, Processing, Users

2 b Input, Processing, Output, Users

3 c Processing, Input, Users, Output

4 d Users, Processing, Input, Output

All of the following are components of relevance except:

1 a feedback value

2 b predictive value

3 c verifiability

4 d timeliness

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 a operations process

2 b management process

3 c information process

4 d planning process

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

1 a expanded the scope of the audit beyond financial information

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

3 c required that external auditors report on the effectiveness of an

organizations system of internal control

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

are facts and figures in raw form

1 a Data

2 b Information

3 c Objectives

4 d Goals

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

1 a action

2 b intelligence

3 c design

4 d choice

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

1 a enterprise systems

2 b risk assessment

3 c e-business

4 d internal control

Internal control is a process designed to provide absolute

assurance regarding achieving objectives in which of the

following?

1 a efficiency and effectiveness of operations

2 b reliability of reporting

3 c compliance with applicable laws and regulations

4 d none of the above