,DOWNLOAD THE Test Bank for Accounting Information Systems Controls and
Processes 4th Edition Turner
ACCOUNTING INFORMATION SYSTEMS/4e
TURNER / WEICKGENANNT/COPELAND
Test Bank: CHAPTER 1: Introduction to AIS
STUDY OBJECTIVES – Chapter 1
1. An overview of business processes
2. An overview of an accounting information system
3. The business process linkage throughout the supply chain
4. The IT enablement of business processes
5. Basic computer and IT concepts
6. Examples of IT enablement
7. The internal control structure of organizations
8. The importance of accounting information systems to accountants
9. The relation of ethics to accounting information systems
TEXTBOOK QUESTIONS: End of Chapter Questions:
SO1
1. When a company receives returned goods from a customer, the business process to accept the return
would most likely be a(n):
a. Administrative process
b. Conversion process
c. Expenditure process
*d. Revenue process
SO2
2. Which of the following is least likely to be an output of the accounting information system?
a. A check
b. A report
c. An invoice
*d. A bar code
SO3
3. Which of the following is not true of the supply chain?
a. The supply chain includes vendors.
*b. The supply chain excludes customers.
c. The supply chain includes information flows.
d. The supply chain include secondary suppliers.
SO4
4. Which of the following is not an objective of IT enablement?
a. Increased accuracy of data
b. Reduced cost
*c. Reduced security problems
d. Increased efficiency
,DOWNLOAD THE Test Bank for Accounting Information Systems Controls and
Processes 4th Edition Turner
SO5
5. The correct order of the computer data hierarchy is:
a. Byte, bit, record, field, file, database
b. Bit, byte, record, field, file, database
*c. Bit, byte, field, record, file, database
d. Bit, byte, field, record, database, file
SO5
6. The process of searching for identifiable patterns in data is called:
a. Sequential processing
b. Data warehousing
*c. Data mining
d. Real-time processing
SO6
7. An IT enabled system for purchasing that is an "invoice-less" system is called a(n):
a. Automated matching system
*b. Evaluated receipt settlement
c. E-payables
d. Point of sale system
SO7
8. The COSO report written for the purpose of assisting managers in the challenge of managing risk in
their organization is entitled:
*a. Internal Control -- Integrated Framework
b. Enterprise Risk Management -- Integrated Framework
c. Corporate Governance Guidance
d. IT Governance Guidance
SO8
9. Accountants have some form of use of the AIS in all but which role?
a. User
*b. Programmer
c. Auditor
d. Designer
SO9
10. Which of the following is not true of unethical behavior?
*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.
, DOWNLOAD THE Test Bank for Accounting Information Systems Controls and
Processes 4th Edition Turner
TESTBANK QUESTIONS NOT IN THE TEXTBOOK
SO1
11. A prescribed sequence of work steps preformed in order to produce a desired result for the
organization is called a(n):
a. Accounting Information System
*b. Business Process
c. Financial Transaction
d. Capital Transaction Process
SO1
12. The process that must identify the transactions to be recorded, capture all the important details of the
transactions, properly process the transaction details, and provide reports is termed the:
a. Revenue Process
b. Expenditure Process
*c. Accounting Information System
d. Business Process
SO2
13. An accounting information system serves many functions. Which of the following is NOT one of
those functions?
a. Capture the details of a transaction
*b. Implement the start of a transaction
c. Provide reports of transactions
d. Process the transactions details into appropriate accounts
SO2
14. The proper order of activity in an accounting information system would be as follows:
*a. Capture, Record, Process, Report
b. Process, Record, Capture, Report
c. Capture, Process, Report, Record
d. Record, Capture, Process, Report
SO2
15. Which of the following is not one of the general types of business processes identified by the
textbook?
a. Revenue Processes
b. Expenditure Processes
c. Conversion Processes
*d. Human Resource Processes
SO2
16. A company's encompasses the tone of an organization and sets the basis for how risk
is viewed and addressed by an entity's people.
*a. Internal Environment
b. Internal Controls Framework
Processes 4th Edition Turner
ACCOUNTING INFORMATION SYSTEMS/4e
TURNER / WEICKGENANNT/COPELAND
Test Bank: CHAPTER 1: Introduction to AIS
STUDY OBJECTIVES – Chapter 1
1. An overview of business processes
2. An overview of an accounting information system
3. The business process linkage throughout the supply chain
4. The IT enablement of business processes
5. Basic computer and IT concepts
6. Examples of IT enablement
7. The internal control structure of organizations
8. The importance of accounting information systems to accountants
9. The relation of ethics to accounting information systems
TEXTBOOK QUESTIONS: End of Chapter Questions:
SO1
1. When a company receives returned goods from a customer, the business process to accept the return
would most likely be a(n):
a. Administrative process
b. Conversion process
c. Expenditure process
*d. Revenue process
SO2
2. Which of the following is least likely to be an output of the accounting information system?
a. A check
b. A report
c. An invoice
*d. A bar code
SO3
3. Which of the following is not true of the supply chain?
a. The supply chain includes vendors.
*b. The supply chain excludes customers.
c. The supply chain includes information flows.
d. The supply chain include secondary suppliers.
SO4
4. Which of the following is not an objective of IT enablement?
a. Increased accuracy of data
b. Reduced cost
*c. Reduced security problems
d. Increased efficiency
,DOWNLOAD THE Test Bank for Accounting Information Systems Controls and
Processes 4th Edition Turner
SO5
5. The correct order of the computer data hierarchy is:
a. Byte, bit, record, field, file, database
b. Bit, byte, record, field, file, database
*c. Bit, byte, field, record, file, database
d. Bit, byte, field, record, database, file
SO5
6. The process of searching for identifiable patterns in data is called:
a. Sequential processing
b. Data warehousing
*c. Data mining
d. Real-time processing
SO6
7. An IT enabled system for purchasing that is an "invoice-less" system is called a(n):
a. Automated matching system
*b. Evaluated receipt settlement
c. E-payables
d. Point of sale system
SO7
8. The COSO report written for the purpose of assisting managers in the challenge of managing risk in
their organization is entitled:
*a. Internal Control -- Integrated Framework
b. Enterprise Risk Management -- Integrated Framework
c. Corporate Governance Guidance
d. IT Governance Guidance
SO8
9. Accountants have some form of use of the AIS in all but which role?
a. User
*b. Programmer
c. Auditor
d. Designer
SO9
10. Which of the following is not true of unethical behavior?
*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.
, DOWNLOAD THE Test Bank for Accounting Information Systems Controls and
Processes 4th Edition Turner
TESTBANK QUESTIONS NOT IN THE TEXTBOOK
SO1
11. A prescribed sequence of work steps preformed in order to produce a desired result for the
organization is called a(n):
a. Accounting Information System
*b. Business Process
c. Financial Transaction
d. Capital Transaction Process
SO1
12. The process that must identify the transactions to be recorded, capture all the important details of the
transactions, properly process the transaction details, and provide reports is termed the:
a. Revenue Process
b. Expenditure Process
*c. Accounting Information System
d. Business Process
SO2
13. An accounting information system serves many functions. Which of the following is NOT one of
those functions?
a. Capture the details of a transaction
*b. Implement the start of a transaction
c. Provide reports of transactions
d. Process the transactions details into appropriate accounts
SO2
14. The proper order of activity in an accounting information system would be as follows:
*a. Capture, Record, Process, Report
b. Process, Record, Capture, Report
c. Capture, Process, Report, Record
d. Record, Capture, Process, Report
SO2
15. Which of the following is not one of the general types of business processes identified by the
textbook?
a. Revenue Processes
b. Expenditure Processes
c. Conversion Processes
*d. Human Resource Processes
SO2
16. A company's encompasses the tone of an organization and sets the basis for how risk
is viewed and addressed by an entity's people.
*a. Internal Environment
b. Internal Controls Framework
