Test Bank For Accounting Information Systems 10e JamesA. Hal
m m m m m m m m m
l
Chapterm1
1. Informationmismambusinessmresource.
*a.mTrue
b.mFalse
2. ITmoutsourcingmismlocation-independentmcomputing.
a. True
*b.mFalse
3. Transactionmprocessingmsystemsmconvertmnon-
financialmtransactionsmintomfinancialmtransactions.
a. True
*b.mFalse
4. Informationmlackingmreliabilitymmaymstillmhavemvalue.
a. True
*b.mFalse
5. AmbalancemsheetmpreparedminmconformitymwithmGAAPmismanmexamplemofmdiscr
etionarymreporting.
a. True
*b.mFalse
6. Themmanagementmreportingmsystemmprovidesmtheminternalmfinancialminf
ormationmneededmtommanagemambusiness.
*a.mTrue
b.mFalse
7. Mostmofmtheminputsmtomthemgeneralmledgermsystemmcomemfrommthemfinan
cialmreportingmsystem.
a. True
*b.mFalse
8. Whenmpreparingmdiscretionarymreports,morganizationsmcanmchoosemwhatminf
ormationmtomreportmandmhowmtompresentmit.
*a.mTrue
b.mFalse
,9. Retrievalmismthemtaskmofmpermanentlymremovingmobsoletemormredundantmreco
rdsmfrommthemdatabase.
a. True
*b.mFalse
10. Systemsmdevelopmentmrepresentsm80mtom90mpercentmofmthemtotalmcostmofmamc
omputermsystem.
a. True
*b.mFalse
11. Themdatabasemadministratormismresponsiblemformthemsecuritymandminte
gritymofmthemdatabase.
*a.mTrue
b.mFalse
12. Custommsoftwaremismdevelopedmandmmaintainedmbymenterprisemresourcemplan
ners.
a. True
*b.mFalse
13. Theminternalmauditormrepresentsmtheminterestsmofmthird-
partymoutsiders.
a. True
*b.mFalse
14. Informationmtechnologym(IT)mauditsmcanmbemperformedmbymbothminte
rnalmandmexternalmauditors.
*a.mTrue
b.mFalse
15. Custommsoftwaremismthemmostmaffordablemsystemsmdevelopmentmoption.
a. True
*b.mFalse
16. Amdatabasemismamcollectionmofminterconnectedmcomputersmandmcommunica
tionsmdevicesmthatmallowsmusersmtomcommunicate,maccessmdatamandmapplicati
ons,mandmshareminformationmandmresources.
a. True
*b.mFalse
,17. Systemsmmaintenancemconsumesmthemmajoritymofmamsystem’smtotalmcost
s.
*a.mTrue
b.mFalse
18. CloudmcomputingmismampracticeminmwhichmthemorganizationmsellsmitsmITmre
sourcesmtomamthird-
partymoutsourcingmvendormthenmleasesmbackmITmservicesmfrommthemvendormforma
mcontractmperiod.
a. True
*b.mFalse
19. Ampotentialmbenefitmofmcloudmcomputingmismthatmthemclientmfirmmdoesmnotmne
edmtomknowmwheremitsmdatamarembeingmprocessed.
a. True
*b.mFalse
20. Onemofmthemgreatestmdisadvantagesmofmdatabasemsystemsmismthatmallmdatam
ismalwaysmavailablemtomallmusers.
a. True
*b.mFalse
21. UndermSOXmlegislationmpublicmaccountingmfirmsmaremnomlongermallowedmtompr
ovidemconsultingmservicesmtomauditmclients.
*a.mTrue
b.mFalse
22. Onemmembermofmamcompany’smauditmcommitteemmustmbemanmindependentmCPA.
a. True
*b.mFalse
23. Whichmofmthemfollowingmismnotmambusinessmresource?
a. rawmmaterial
b. labor
c. information
*d.mallmarembusinessmresources
, 24. Whichmlevelmofmmanagementmismresponsiblemformshort-
termmplanningmandmcoordinationmofmactivitiesmnecessarymtomaccomplishmorga
nizationalmobjectives?
a. operationsmmanagement
*b.mmiddlemmanagement
c.mtopmmanagement
d.mlinemmanagement
25. Whichmlevelmofmmanagementmismresponsiblemformcontrollingmday-to-
daymoperations?
a. topmmanagement
b. middlemmanagement
*c.moperationsmmanagement
d.mexecutivemmanagement
26. Location-
independentmcomputingminmwhichmsharedmdatamcentersmdelivermhostedmITmservicesmov
ermthemInternetmismcalled
a. ITmoutsourcing
b. networkmadministration
*c.mcloudmcomputing
d.mcustommsoftware
27. Themvaluemofminformationmformusersmismdeterminedmbymallmofmthemfollowingmexcept
a. reliability
b. relevance
*c.mconvenience
d.mcompleteness
28. Anmexamplemofmamnonfinancialmtransactionmis
a. salemofmproducts
b. cashmdisbursement
*c.mlogmofmcustomermcalls
d.mpurchasemofminventory
29. Anmexamplemofmamfinancialmtransactionmis
*a.mthempurchasemofmcomputer
b. amsupplier’smpricemlist
c. amdeliverymschedule
d. anmemployeembenefitmbrochure
30. Whichmsubsystemmismnotmpartmofmthemaccountingminformationmsystem?
m m m m m m m m m
l
Chapterm1
1. Informationmismambusinessmresource.
*a.mTrue
b.mFalse
2. ITmoutsourcingmismlocation-independentmcomputing.
a. True
*b.mFalse
3. Transactionmprocessingmsystemsmconvertmnon-
financialmtransactionsmintomfinancialmtransactions.
a. True
*b.mFalse
4. Informationmlackingmreliabilitymmaymstillmhavemvalue.
a. True
*b.mFalse
5. AmbalancemsheetmpreparedminmconformitymwithmGAAPmismanmexamplemofmdiscr
etionarymreporting.
a. True
*b.mFalse
6. Themmanagementmreportingmsystemmprovidesmtheminternalmfinancialminf
ormationmneededmtommanagemambusiness.
*a.mTrue
b.mFalse
7. Mostmofmtheminputsmtomthemgeneralmledgermsystemmcomemfrommthemfinan
cialmreportingmsystem.
a. True
*b.mFalse
8. Whenmpreparingmdiscretionarymreports,morganizationsmcanmchoosemwhatminf
ormationmtomreportmandmhowmtompresentmit.
*a.mTrue
b.mFalse
,9. Retrievalmismthemtaskmofmpermanentlymremovingmobsoletemormredundantmreco
rdsmfrommthemdatabase.
a. True
*b.mFalse
10. Systemsmdevelopmentmrepresentsm80mtom90mpercentmofmthemtotalmcostmofmamc
omputermsystem.
a. True
*b.mFalse
11. Themdatabasemadministratormismresponsiblemformthemsecuritymandminte
gritymofmthemdatabase.
*a.mTrue
b.mFalse
12. Custommsoftwaremismdevelopedmandmmaintainedmbymenterprisemresourcemplan
ners.
a. True
*b.mFalse
13. Theminternalmauditormrepresentsmtheminterestsmofmthird-
partymoutsiders.
a. True
*b.mFalse
14. Informationmtechnologym(IT)mauditsmcanmbemperformedmbymbothminte
rnalmandmexternalmauditors.
*a.mTrue
b.mFalse
15. Custommsoftwaremismthemmostmaffordablemsystemsmdevelopmentmoption.
a. True
*b.mFalse
16. Amdatabasemismamcollectionmofminterconnectedmcomputersmandmcommunica
tionsmdevicesmthatmallowsmusersmtomcommunicate,maccessmdatamandmapplicati
ons,mandmshareminformationmandmresources.
a. True
*b.mFalse
,17. Systemsmmaintenancemconsumesmthemmajoritymofmamsystem’smtotalmcost
s.
*a.mTrue
b.mFalse
18. CloudmcomputingmismampracticeminmwhichmthemorganizationmsellsmitsmITmre
sourcesmtomamthird-
partymoutsourcingmvendormthenmleasesmbackmITmservicesmfrommthemvendormforma
mcontractmperiod.
a. True
*b.mFalse
19. Ampotentialmbenefitmofmcloudmcomputingmismthatmthemclientmfirmmdoesmnotmne
edmtomknowmwheremitsmdatamarembeingmprocessed.
a. True
*b.mFalse
20. Onemofmthemgreatestmdisadvantagesmofmdatabasemsystemsmismthatmallmdatam
ismalwaysmavailablemtomallmusers.
a. True
*b.mFalse
21. UndermSOXmlegislationmpublicmaccountingmfirmsmaremnomlongermallowedmtompr
ovidemconsultingmservicesmtomauditmclients.
*a.mTrue
b.mFalse
22. Onemmembermofmamcompany’smauditmcommitteemmustmbemanmindependentmCPA.
a. True
*b.mFalse
23. Whichmofmthemfollowingmismnotmambusinessmresource?
a. rawmmaterial
b. labor
c. information
*d.mallmarembusinessmresources
, 24. Whichmlevelmofmmanagementmismresponsiblemformshort-
termmplanningmandmcoordinationmofmactivitiesmnecessarymtomaccomplishmorga
nizationalmobjectives?
a. operationsmmanagement
*b.mmiddlemmanagement
c.mtopmmanagement
d.mlinemmanagement
25. Whichmlevelmofmmanagementmismresponsiblemformcontrollingmday-to-
daymoperations?
a. topmmanagement
b. middlemmanagement
*c.moperationsmmanagement
d.mexecutivemmanagement
26. Location-
independentmcomputingminmwhichmsharedmdatamcentersmdelivermhostedmITmservicesmov
ermthemInternetmismcalled
a. ITmoutsourcing
b. networkmadministration
*c.mcloudmcomputing
d.mcustommsoftware
27. Themvaluemofminformationmformusersmismdeterminedmbymallmofmthemfollowingmexcept
a. reliability
b. relevance
*c.mconvenience
d.mcompleteness
28. Anmexamplemofmamnonfinancialmtransactionmis
a. salemofmproducts
b. cashmdisbursement
*c.mlogmofmcustomermcalls
d.mpurchasemofminventory
29. Anmexamplemofmamfinancialmtransactionmis
*a.mthempurchasemofmcomputer
b. amsupplier’smpricemlist
c. amdeliverymschedule
d. anmemployeembenefitmbrochure
30. Whichmsubsystemmismnotmpartmofmthemaccountingminformationmsystem?
