ST
Edition
UV
TEST BANK
IA
_A
Vernon J. Richardson
PP
Chengyee Chang
Rod Smith
RO
VE
Comprehensive Test Bank for Instructors and
Students
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© Vernon J. Richardson, Chengyee Chang & Rod Smith
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All rights reserved. Reproduction or distribution without permission is prohibited.
©STUDYSTREAM
, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
TABLE OF CONTENTS
ST
Ch. 1 Accounting Information Systems and Firm Value
Ch. 2 Accountants as Business Analysts
SUTM
Ch. 3 Data Modeling
Ch. 4 Relational Databases and Enterprise Systems
UV
Ch. 5 Sales and Collections Business Process
GVIAE
Ch. 6 Purchases and Payments Business Process
Ch. 7 Conversion Business Process
IAE_
Ch. 8 Integrated Project
Ch. 9 Reporting Processes and eXtensible Business Reporting Language (XBRL)
K_AA_
Ch. 10 Data Analytics in Accounting: Concepts and the AMPS Model
Ch. 11 Data Analytics in Accounting: Tools and Practice
PSPPT
Ch. 12 Emerging Technologies: Blockchain and AI Automation
PUR
Ch. 13 Accounting Information Systems and Internal Controls
Ch. 14 Information Security and Computer Fraud
VOI
Ch. 15 Monitoring and Auditing AIS
Ch. 16 The Balanced Scorecard, Business Model Canvas, and Business Value of Information Technology
VAEE?
Ch. 17 Evaluating AIS Investments
Ch. 18 Systems Development and Project Management for AIS
D?D?
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, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
Chapter 1 Accounting Information Systems and Firm Value
ST
1) Accounting and Finance is a primary activity in the value chain.
SUTM
ANSWER: FALSE
Diff: 1
Topic: The Value Chain and Accounting Information Systems
Learning Objective: 01-04 Describe how business processes affect the firm's value chain.
UV
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
GVIAE
2) Accounting Information Systems at this date are all computerized.
ANSWER: FALSE
IAE_
Diff: 1
Topic: Data versus Information
Learning Objective: 01-02 Distinguish among data, information, and an information system.
Bloom's: Remember
K_AA_
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
3) Business value includes all those items, events and interactions that determine the financial health
PSPPT
and well-being of the firm.
ANSWER: TRUE
Diff: 1
PUR
Topic: The Value Chain and Accounting Information Systems
Learning Objective: 01-04 Describe how business processes affect the firm's value chain.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
VOI
4) The Certified Information Technology Professional (CITP) is a professional designation for those
with a broad range of technology knowledge and does not require a CPA.
VAEE?
ANSWER: FALSE
Diff: 1
Topic: Role of Accountants in Accounting Information Systems
Learning Objective: 01-03 Distinguish the roles of accountants in providing information, and explain certifications
related to accounting information systems.
D?D?
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
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5) The Certified Information Systems Auditor (CISA) is a professional designation generally sought
by those performing IT audits.
ANSWER: TRUE
Diff: 1
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Topic: Role of Accountants in Accounting Information Systems
Learning Objective: 01-03 Distinguish the roles of accountants in providing information, and explain certifications
related to accounting information systems.
Page 3
, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
ST
SUTM
UV GVIAE
IAE_
K_AA_
PSPPT
PUR
VOI
VAEE?
D?D?
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