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Trang 147 Test Bank for Accounting Information Systems 10thEdition by Gelinas
Multiple Choice Questions
Which of the following is one of the three most prominent management activities? 1 a production2 b finance3 c marketing4 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 20023 c Occupational Outlook Handbook
4 d Accounting Information System
Trang 2At which level of the organization are decisions most unstructured?
1 a operations and business event processing level2 b strategic management level
3 c operations management level4 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 designer2 b programmer
3 c user4 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.
Trang 3The AICPA has identified all but which of the following as assurance services?
1 a consulting
2 b information systems reliability3 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 necessary3 c what reports will be produced4 d all of the above
The three logical components of a business process include all of the following except:
1 a management process2 b operations process3 c information process4 d organization process
The information quality that enables users to identify similarities and differences in two pieces of information is
1 a Understandability2 b Predictive value3 c Neutrality
Trang 4Which 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 system2 b output system3 c business event system4 d database systemThe ability of more than one individual to come to the same measurement is known as 1 a accuracy2 b completeness3 c verifiability4 d comparability
E-business does not include
1 a business processes between individuals and organizations2 b electronic networks
Trang 54 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 computers4 d is not generally used for transaction processing
Which of the following is NOT a business processes element? 1 a Business operations2 b Events processing3 c Management decision making4 d TechnologyA set of interdependent elements that together accomplish specific objectives is a 1 a system2 b subsystem3 c database
4 d accounting information system
Trang 6The text takes the following view of the relationship between an IS and an AIS:
1 a the AIS is part of the IS2 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 process3 d planning process
Structured decision
1 a are usually tactical management decisions2 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
Trang 73 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
Trang 82 b tactical3 c operations4 d All of the above.
Accounting is an activity of the
1 a management process2 b operations process
3 c information process4 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 same4 d the IS and AIS are unrelated
Trang 93 c Objectives4 d Goals
improves the decision maker's capacity to predict, confirm, or correct earlier expectations
1 a Understandability2 b Feedback value
3 c Neutrality4 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 systems2 b risk assessment3 c e-business4 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
Trang 104 d which research and development projects should be undertaken
Decision-making is an activity of the
1 a management process
2 b operations process3 c information process4 d organization process
The degree to which information includes data about every relevant object or event necessary to make a decision is 1 a accuracy2 b completeness3 c neutrality4 d comparabilityA system can be further divided into 1 a input data2 b subsystems3 c databases4 d enterprise systemsEnterprise systems
1 a integrate back-office and front-office processes2 b can include ERP systems
3 c have become fairly easy to implement
4 d facilitate business processes between organizations
Trang 111 a Output, Input, Processing, Users2 b Input, Processing, Output, Users
3 c Processing, Input, Users, Output4 d Users, Processing, Input, Output
All of the following are components of relevance except:
1 a feedback value2 b predictive value3 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 process2 b management process3 c information process4 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
Trang 124 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 Information3 c Objectives4 d Goals
Which of the following is NOT one of the three steps in decision making as described in the text 1 a action2 b intelligence3 c design4 d choiceThe three themes of the text book include all of the following except: 1 a enterprise systems2 b risk assessment3 c e-business4 d internal control
Internal control is a process designed to provide absolute assurance regarding achieving objectives in which of the following?