Test Bank Complete_
Accounting Information Systems 11th Edition
By Ulric Gelinas, Richard Dull, Patrick Wheeler & Mary Hill
All Chapters 1-17| 6 Units| Latest Version With Verified Answers| Rated A+
From: [Bestmaxsolutions.stuvia
,Part 1: understanding information systems.________________________________________ 3
Chapter 1: introduction to accounting information systems ________________________________ 3
Chapter 2: enterprise systems _______________________________________________________ 39
Chapter 3: electronic business (E-business) systems _____________________________________ 68
Part 2: organizing and managing information. ____________________________________ 96
Chapter 4: documenting information systems __________________________________________ 96
Chapter 5: database management systems ___________________________________________ 146
Chapter 6: relational databases and SQL _____________________________________________ 183
Part 3: enterprise risk management.____________________________________________ 207
Chapter 7: controlling information systems: introduction to enterprise risk management and
internal control__________________________________________________________________ 207
Chapter 8: controlling information systems: introduction to pervasive controls ______________ 249
Chapter 9: controlling information systems: business process and application controls ________ 289
Part 4: business processes. ____________________________________________________ 327
Chapter 10: the order entry/sales (OE/S) process ______________________________________ 327
Chapter 11: the billing/accounts receivable/cash receipts (B/AR/CR) process ________________ 374
Chapter 12: the purchasing process _________________________________________________ 424
Chapter 13: the accounts payable/cash disbursements (AP/CD) process ____________________ 471
Chapter 14: the human resources process (HR) management and payroll processes __________ 506
Chapter 15: integrated production processes (IPP) _____________________________________ 537
Part 5: reporting. ___________________________________________________________ 567
Chapter 16: the general ledger and business reporting (GL/BR) process ____________________ 567
Part 6: Acquiring an AIS ______________________________________________________ 592
Chapter 17: acquiring and implementing accounting information systems __________________ 592
,Part 1: understanding information systems.
Chapter 1: introduction to accounting information systems
Ulric j. Gelinas: accounting information systems 11th edition, test bank
TRUE/FALSE
1. Accounting information systems (ais) are designed to collect, store, process, and report
financial and non-financial information.
Ans: True Pts: 1
2. An enterprise resource planning (erp) system is a type of ais that integrates business
processes across all departments in an organization.
Ans: True Pts: 1
3. Data security in an ais only includes protecting data from accidental loss and
corruption.
Ans: False Pts: 1
4. The primary objective of an ais is to ensure accurate financial reporting for external
stakeholders such as investors and creditors.
Ans: True Pts: 1
5. In an ais, users can be classified as either internal users (managers and employees) or
external users (investors and regulators).
Ans: True Pts: 1
6. Internal controls within an ais help safeguard assets, ensure accuracy, and promote
operational efficiency.
Ans: True Pts: 1
,7. One of the key components of an ais is its ability to assist management in decision-
making by providing real-time data analysis.
Ans: True Pts: 1
8. The sarbanes-oxley act of 2002 primarily focuses on the integration of information
technology into financial reporting.
Ans: False Pts: 1
9. An ais must include hardware, software, data, procedures, and people to function
effectively.
Ans: True Pts: 1
10. The primary responsibility for designing an effective ais rests with the accounting
department.
Ans: False Pts: 1
11. An effective ais can help organizations comply with regulations such as the sarbanes-
oxley act by ensuring accurate and reliable financial reporting.
Ans: True Pts: 1
12. A key challenge in designing an ais is ensuring that it can adapt to an organization’s
changing business environment.
Ans: True Pts: 1
13. The users of an ais include both financial and non-financial managers in an
organization.
Ans: True Pts: 1
14. Internal controls in an ais can include preventive controls, detective controls, and
corrective controls.
,Ans: True Pts: 1
15. An accounting information system is primarily focused on creating financial
statements for external stakeholders and not for internal management use.
Ans: False Pts: 1
16. A database management system (DBMs) is an essential component of an ais, enabling
efficient data storage and retrieval.
Ans: True Pts: 1
17. An ERP system is more complex and comprehensive than a standalone ais and
integrates all of an organization’s systems.
Ans: True Pts: 1
18. Financial reporting is the only type of reporting that an ais is used to produce.
Ans: False Pts: 1
19. Management is responsible for maintaining effective internal controls within an
organization’s ais, as stated by the sarbanes-oxley act of 2002.
Ans: True Pts: 1
20. Ais can assist in identifying potential fraud by monitoring transactions and flagging
suspicious activity.
Ans: True Pts: 1
21. Business intelligence systems used within an ais help organizations make informed
decisions by analyzing trends and patterns in data.
Ans: True Pts: 1
22. A major risk to the integrity of an ais is the potential for unauthorized access or
cyberattacks.
,Ans: True Pts: 1
23. The core purpose of an ais is to facilitate the efficient collection of information, not
its processing.
Ans: False Pts: 1
24. The implementation of an ais should always be based on the specific needs and goals
of the organization.
Ans: True Pts: 1
25. Accounting information systems are generally designed to be used by external
auditors to verify an organization’s financial status.
Ans: False Pts: 1
MULTIPLE CHOICE
1. An accounting information system (ais) is designed to:
A. Assist in human resource management
B. Collect, store, process, and report financial and non-financial information
C. Manage only financial data
D. Only produce financial statements
Ans: B
An ais is a system designed to manage all the data necessary to meet both internal and
external needs for decision-making, planning, and reporting.
Pts: 1
2. Which of the following is not a core component of an accounting information system?
A. People
B. Hardware
,C. Financial statements
D. Procedures
Ans: C
Financial statements are the output of an ais, not a component. The core components are
people, hardware, software, data, and procedures.
Pts: 1
3. Which of the following systems integrates an organization's business processes across
all functional areas?
A. Supply chain management (SCM)
B. Enterprise resource planning (ERP)
C. Customer relationship management (CRM)
D. Business intelligence (bi)
Ans: b
ERP systems integrate the key processes of an organization to ensure smooth and
effective information flow across all functional areas.
Pts: 1
4. The sarbanes-oxley act of 2002 primarily addresses:
A. Tax regulations
B. Internal control and financial reporting
C. Outsourcing of accounting functions
D. Legal standards for audit firms
Ans: B
The sarbanes-oxley act focuses on improving financial transparency and strengthening
internal controls within organizations to prevent fraud and inaccuracies in financial
reporting.
Pts: 1
, 5. Which of the following statements about internal controls in an ais is true?
A. Internal controls are only relevant to financial reporting.
B. Internal controls help safeguard assets, ensure the accuracy of financial data, and
promote operational efficiency.
C. Internal controls are unnecessary if an organization has an effective ais.
D. Internal controls are exclusively concerned with preventing fraud.
Ans: B
Internal controls are a critical component of an ais and help ensure the accuracy,
efficiency, and security of the system, not just in financial reporting.
Pts: 1
6. An organization’s ability to provide timely and accurate reports to decision-makers is
directly influenced by the:
A. People involved in the ais
B. Information flow within the ais
C. Size of the organization
D. Amount of hardware used
Ans: B
The flow of information within the ais is crucial for decision-making. It ensures that the
right data is delivered to the right people at the right time.
Pts: 1
7. Which of the following is a major function of an accounting information system?
A. Produce operational reports
B. Create management reports
C. Manage financial transactions
D. All of the above
Accounting Information Systems 11th Edition
By Ulric Gelinas, Richard Dull, Patrick Wheeler & Mary Hill
All Chapters 1-17| 6 Units| Latest Version With Verified Answers| Rated A+
From: [Bestmaxsolutions.stuvia
,Part 1: understanding information systems.________________________________________ 3
Chapter 1: introduction to accounting information systems ________________________________ 3
Chapter 2: enterprise systems _______________________________________________________ 39
Chapter 3: electronic business (E-business) systems _____________________________________ 68
Part 2: organizing and managing information. ____________________________________ 96
Chapter 4: documenting information systems __________________________________________ 96
Chapter 5: database management systems ___________________________________________ 146
Chapter 6: relational databases and SQL _____________________________________________ 183
Part 3: enterprise risk management.____________________________________________ 207
Chapter 7: controlling information systems: introduction to enterprise risk management and
internal control__________________________________________________________________ 207
Chapter 8: controlling information systems: introduction to pervasive controls ______________ 249
Chapter 9: controlling information systems: business process and application controls ________ 289
Part 4: business processes. ____________________________________________________ 327
Chapter 10: the order entry/sales (OE/S) process ______________________________________ 327
Chapter 11: the billing/accounts receivable/cash receipts (B/AR/CR) process ________________ 374
Chapter 12: the purchasing process _________________________________________________ 424
Chapter 13: the accounts payable/cash disbursements (AP/CD) process ____________________ 471
Chapter 14: the human resources process (HR) management and payroll processes __________ 506
Chapter 15: integrated production processes (IPP) _____________________________________ 537
Part 5: reporting. ___________________________________________________________ 567
Chapter 16: the general ledger and business reporting (GL/BR) process ____________________ 567
Part 6: Acquiring an AIS ______________________________________________________ 592
Chapter 17: acquiring and implementing accounting information systems __________________ 592
,Part 1: understanding information systems.
Chapter 1: introduction to accounting information systems
Ulric j. Gelinas: accounting information systems 11th edition, test bank
TRUE/FALSE
1. Accounting information systems (ais) are designed to collect, store, process, and report
financial and non-financial information.
Ans: True Pts: 1
2. An enterprise resource planning (erp) system is a type of ais that integrates business
processes across all departments in an organization.
Ans: True Pts: 1
3. Data security in an ais only includes protecting data from accidental loss and
corruption.
Ans: False Pts: 1
4. The primary objective of an ais is to ensure accurate financial reporting for external
stakeholders such as investors and creditors.
Ans: True Pts: 1
5. In an ais, users can be classified as either internal users (managers and employees) or
external users (investors and regulators).
Ans: True Pts: 1
6. Internal controls within an ais help safeguard assets, ensure accuracy, and promote
operational efficiency.
Ans: True Pts: 1
,7. One of the key components of an ais is its ability to assist management in decision-
making by providing real-time data analysis.
Ans: True Pts: 1
8. The sarbanes-oxley act of 2002 primarily focuses on the integration of information
technology into financial reporting.
Ans: False Pts: 1
9. An ais must include hardware, software, data, procedures, and people to function
effectively.
Ans: True Pts: 1
10. The primary responsibility for designing an effective ais rests with the accounting
department.
Ans: False Pts: 1
11. An effective ais can help organizations comply with regulations such as the sarbanes-
oxley act by ensuring accurate and reliable financial reporting.
Ans: True Pts: 1
12. A key challenge in designing an ais is ensuring that it can adapt to an organization’s
changing business environment.
Ans: True Pts: 1
13. The users of an ais include both financial and non-financial managers in an
organization.
Ans: True Pts: 1
14. Internal controls in an ais can include preventive controls, detective controls, and
corrective controls.
,Ans: True Pts: 1
15. An accounting information system is primarily focused on creating financial
statements for external stakeholders and not for internal management use.
Ans: False Pts: 1
16. A database management system (DBMs) is an essential component of an ais, enabling
efficient data storage and retrieval.
Ans: True Pts: 1
17. An ERP system is more complex and comprehensive than a standalone ais and
integrates all of an organization’s systems.
Ans: True Pts: 1
18. Financial reporting is the only type of reporting that an ais is used to produce.
Ans: False Pts: 1
19. Management is responsible for maintaining effective internal controls within an
organization’s ais, as stated by the sarbanes-oxley act of 2002.
Ans: True Pts: 1
20. Ais can assist in identifying potential fraud by monitoring transactions and flagging
suspicious activity.
Ans: True Pts: 1
21. Business intelligence systems used within an ais help organizations make informed
decisions by analyzing trends and patterns in data.
Ans: True Pts: 1
22. A major risk to the integrity of an ais is the potential for unauthorized access or
cyberattacks.
,Ans: True Pts: 1
23. The core purpose of an ais is to facilitate the efficient collection of information, not
its processing.
Ans: False Pts: 1
24. The implementation of an ais should always be based on the specific needs and goals
of the organization.
Ans: True Pts: 1
25. Accounting information systems are generally designed to be used by external
auditors to verify an organization’s financial status.
Ans: False Pts: 1
MULTIPLE CHOICE
1. An accounting information system (ais) is designed to:
A. Assist in human resource management
B. Collect, store, process, and report financial and non-financial information
C. Manage only financial data
D. Only produce financial statements
Ans: B
An ais is a system designed to manage all the data necessary to meet both internal and
external needs for decision-making, planning, and reporting.
Pts: 1
2. Which of the following is not a core component of an accounting information system?
A. People
B. Hardware
,C. Financial statements
D. Procedures
Ans: C
Financial statements are the output of an ais, not a component. The core components are
people, hardware, software, data, and procedures.
Pts: 1
3. Which of the following systems integrates an organization's business processes across
all functional areas?
A. Supply chain management (SCM)
B. Enterprise resource planning (ERP)
C. Customer relationship management (CRM)
D. Business intelligence (bi)
Ans: b
ERP systems integrate the key processes of an organization to ensure smooth and
effective information flow across all functional areas.
Pts: 1
4. The sarbanes-oxley act of 2002 primarily addresses:
A. Tax regulations
B. Internal control and financial reporting
C. Outsourcing of accounting functions
D. Legal standards for audit firms
Ans: B
The sarbanes-oxley act focuses on improving financial transparency and strengthening
internal controls within organizations to prevent fraud and inaccuracies in financial
reporting.
Pts: 1
, 5. Which of the following statements about internal controls in an ais is true?
A. Internal controls are only relevant to financial reporting.
B. Internal controls help safeguard assets, ensure the accuracy of financial data, and
promote operational efficiency.
C. Internal controls are unnecessary if an organization has an effective ais.
D. Internal controls are exclusively concerned with preventing fraud.
Ans: B
Internal controls are a critical component of an ais and help ensure the accuracy,
efficiency, and security of the system, not just in financial reporting.
Pts: 1
6. An organization’s ability to provide timely and accurate reports to decision-makers is
directly influenced by the:
A. People involved in the ais
B. Information flow within the ais
C. Size of the organization
D. Amount of hardware used
Ans: B
The flow of information within the ais is crucial for decision-making. It ensures that the
right data is delivered to the right people at the right time.
Pts: 1
7. Which of the following is a major function of an accounting information system?
A. Produce operational reports
B. Create management reports
C. Manage financial transactions
D. All of the above
