Testbank for Accounting Information Systems Controls and Processes 4th
Edition by Leslie Turner
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, 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?
Ch 1 Test bank – 4e Page 1 of 521
, 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
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
Ch 1 Test bank – 4e Page 2 of 521
, *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.
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
Ch 1 Test bank – 4e Page 3 of 521
,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
c. Code of Ethics
d. IT Governance Structure
SO2
17. Which of the following statements, related to business processes, is false?
*a. Each business process has a direct effect on the financial status of the organization.
b. A business process is initiated by a particular kind of event.
c. A business process has a well-defined beginning and end.
d. Each business process is usually completed in a relatively short period.
SO2
18. Which of the following is least likely to be part of an accounting information system function?
a. Record the accounting data in the appropriate records
*b. Generation of data to be part of the information system.
c. Process the detailed accounting data.
d. Report the summarized accounting data.
SO2
19. Work steps that are internal controls within the business process would include:
a. Using an electronic register to record all sales transactions.
b. Combining both manual and computer based records.
*c. Reconciling a cash register at the end of each day.
d. Preparation of internal reports to monitor the performance of a specific department.
SO2
20. Five different components of the accounting information system were presented in the textbook.
Which of the following is not one of those components?
a. Work steps within a business process intended to capture accounting data as the business
process occurs.
b. Work steps that are internal controls within the business process to safeguard assets and to
ensure the accuracy and completeness of the data.
Ch 1 Test bank – 4e Page 4 of 521
, c. Work steps that generate both internal and external reports.
*d. Work steps to assure that all business processes are recorded using computer-based
procedures.
SO2
21. Output from an accounting information system would NOT include:
a. Checks to vendors
*b. Invoices from vendors
c. Customer statements
d. Purchase orders
SO3
22. The entities, processes, and information flows that involve the movement of materials, funds, and
related information through the full logistics process, from the acquisition of raw materials to the delivery
of the finished products to the end use is a set of linked activities referred to as:
a. Management Information System
*b. Supply Chain
c. Accounting Information System
d. Logistics Management
SO3
23. The organization and control of all materials, funds, and related information in the logistics process,
from the acquisition of raw materials to the delivery of finished products to the end user is referred to as:
*a. Supply Chain Management
b. Management Information System
c. Logistics Management
d. IT Enablement
SO3
24. When discussing the supply chain:
a. Any concern about vendors would relate only to those vendors with which a company has
direct contact.
b. Service providers would not be part of the supply chain.
c. Concern would not extend beyond the point where the product is shipped to a customer.
*d. An entity may not be able to directly control all of the interrelated activities within the supply
chain.
SO3
25. Using IT systems to enhance efficiency and effectiveness of internal or supply chain processes is
called:
*a. Information Technology Enablement
Ch 1 Test bank – 4e Page 5 of 521
, b. Information Systems Control
c. Information Technology Process Engineering
d. Information Technology Business Processes
SO4
26. The purposeful and organized changing of business processes to make them more efficient is referred
to as:
a. Information Technology Engineering
b. Information Systems Management
*c. Business Process Reengineering
d. Business Process Supply Chain
SO4
27. The use of BPR (Business Process Reengineering) is twofold: (1) Aligns business processes with the
IT systems used to recorded processes and, (2):
*a. Improves the efficiency and effectiveness of these processes
b. Reduces the cost of these processes
c. Enhances the usefulness of these processes
d. Increases the accuracy of the process
SO5
28. The smallest unit of information in a computer system can have only one of two values, zero or one,
and is referred to as a(n):
a. Field
b. Record
c. Byte
*d. Bit
SO5
29. A unit of storage that represents one character is referred to as a:
*a. Byte
b. Bit
c. Bat
d. Field
SO5
30. Which of the following statements is false?
a. A data warehouse is an integrated collection of enterprise-wide data that generally includes
multiple years of nonvolatile data
*b. When performing month end close and preparing monthly financial statements, an accountant
would typically run reports from information stored in the company’s data warehouse.
c. Data in a data warehouse is used to support management in decision making and planning
d. Data mining is the process of searching data within the data warehouse for identifiable patters
than can be used to predict future behavior.
Ch 1 Test bank – 4e Page 6 of 521
,SO5
31. A set of related fields is referred to as a:
a. File
*b. Record
c. Byte
d. Binary Digit
Ch 1 Test bank – 4e Page 7 of 521
,SO5
32. Each record is made up of related:
a. Files
b. Bytes
c. Name
*d. Fields
SO5
33. A collection of data stored on a computer in a form that allows the data to be easily accessed,
retrieved, manipulated, and stored is referred to as a(n):
a. Accounting Information System
b. Information Technology
*c. Database
d. Master File
SO5
34. A collection of data stored in several small two-dimensional tables that can be joined together in many
varying ways to represent many different kinds of relationships among the data is referred to as a(n):
a. Database
b. Master File
*c. Relational Database
d. Relation Based Accounting Software
SO5
35. Accounting software traditionally uses two different types of files. The file type that is relatively
permanent and used to maintain the detailed data for each major process is a(n):
a. General Ledger
*b. Master File
c. Transaction File
d. Subsidiary File
SO5
36. Accounting software traditionally uses two different types of files. The file type that is the set of
relatively temporary records that will be process to update the permanent file is referred to as a(n):
a. Master File
b. General File
*c. Transaction File
d. Subsidiary File
Ch 1 Test bank – 4e Page 8 of 521
, SO5
37. The chart of accounts would be a good example of a:
a. Transaction File
*b. Master File
c. Field
d. Record
SO5
38. The organization of files in a computer system normally uses one of two different access methods.
The access method where the files store records in sequence, with one record stored immediately after
another, is referred to as:
a. Chronological Access
*b. Sequential Access
c. Random Access
d. Numerical Access
SO5
39. The organization of files in a computer system normally uses one of two different access methods.
The access method where the files are not stored in sequence, one record not stored immediately after
another, is referred to as:
a. Indexed Access
b. Batch Access
c. Sequential Access
*d. Random Access
SO5
40. There are two modes of processing transactions in accounting systems. The mode that requires all
similar transactions be grouped together and be processed at the same time, is referred to as:
*a. Batch Processing
b. Online Processing
c. Real-time Processing
d. Sequential Processing
SO5
41. There are two modes of processing transactions in accounting systems. The mode that will record
transactions, one at a time, is referred to as:
a. Batch Processing
*b. Online Processing
c. Real-Time Processing
d. Sequential Processing
Ch 1 Test bank – 4e Page 9 of 521
Edition by Leslie Turner
Hello all ,
We have all what you need with best price
Our email :
Our website :
testbanks-store.com
, 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?
Ch 1 Test bank – 4e Page 1 of 521
, 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
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
Ch 1 Test bank – 4e Page 2 of 521
, *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.
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
Ch 1 Test bank – 4e Page 3 of 521
,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
c. Code of Ethics
d. IT Governance Structure
SO2
17. Which of the following statements, related to business processes, is false?
*a. Each business process has a direct effect on the financial status of the organization.
b. A business process is initiated by a particular kind of event.
c. A business process has a well-defined beginning and end.
d. Each business process is usually completed in a relatively short period.
SO2
18. Which of the following is least likely to be part of an accounting information system function?
a. Record the accounting data in the appropriate records
*b. Generation of data to be part of the information system.
c. Process the detailed accounting data.
d. Report the summarized accounting data.
SO2
19. Work steps that are internal controls within the business process would include:
a. Using an electronic register to record all sales transactions.
b. Combining both manual and computer based records.
*c. Reconciling a cash register at the end of each day.
d. Preparation of internal reports to monitor the performance of a specific department.
SO2
20. Five different components of the accounting information system were presented in the textbook.
Which of the following is not one of those components?
a. Work steps within a business process intended to capture accounting data as the business
process occurs.
b. Work steps that are internal controls within the business process to safeguard assets and to
ensure the accuracy and completeness of the data.
Ch 1 Test bank – 4e Page 4 of 521
, c. Work steps that generate both internal and external reports.
*d. Work steps to assure that all business processes are recorded using computer-based
procedures.
SO2
21. Output from an accounting information system would NOT include:
a. Checks to vendors
*b. Invoices from vendors
c. Customer statements
d. Purchase orders
SO3
22. The entities, processes, and information flows that involve the movement of materials, funds, and
related information through the full logistics process, from the acquisition of raw materials to the delivery
of the finished products to the end use is a set of linked activities referred to as:
a. Management Information System
*b. Supply Chain
c. Accounting Information System
d. Logistics Management
SO3
23. The organization and control of all materials, funds, and related information in the logistics process,
from the acquisition of raw materials to the delivery of finished products to the end user is referred to as:
*a. Supply Chain Management
b. Management Information System
c. Logistics Management
d. IT Enablement
SO3
24. When discussing the supply chain:
a. Any concern about vendors would relate only to those vendors with which a company has
direct contact.
b. Service providers would not be part of the supply chain.
c. Concern would not extend beyond the point where the product is shipped to a customer.
*d. An entity may not be able to directly control all of the interrelated activities within the supply
chain.
SO3
25. Using IT systems to enhance efficiency and effectiveness of internal or supply chain processes is
called:
*a. Information Technology Enablement
Ch 1 Test bank – 4e Page 5 of 521
, b. Information Systems Control
c. Information Technology Process Engineering
d. Information Technology Business Processes
SO4
26. The purposeful and organized changing of business processes to make them more efficient is referred
to as:
a. Information Technology Engineering
b. Information Systems Management
*c. Business Process Reengineering
d. Business Process Supply Chain
SO4
27. The use of BPR (Business Process Reengineering) is twofold: (1) Aligns business processes with the
IT systems used to recorded processes and, (2):
*a. Improves the efficiency and effectiveness of these processes
b. Reduces the cost of these processes
c. Enhances the usefulness of these processes
d. Increases the accuracy of the process
SO5
28. The smallest unit of information in a computer system can have only one of two values, zero or one,
and is referred to as a(n):
a. Field
b. Record
c. Byte
*d. Bit
SO5
29. A unit of storage that represents one character is referred to as a:
*a. Byte
b. Bit
c. Bat
d. Field
SO5
30. Which of the following statements is false?
a. A data warehouse is an integrated collection of enterprise-wide data that generally includes
multiple years of nonvolatile data
*b. When performing month end close and preparing monthly financial statements, an accountant
would typically run reports from information stored in the company’s data warehouse.
c. Data in a data warehouse is used to support management in decision making and planning
d. Data mining is the process of searching data within the data warehouse for identifiable patters
than can be used to predict future behavior.
Ch 1 Test bank – 4e Page 6 of 521
,SO5
31. A set of related fields is referred to as a:
a. File
*b. Record
c. Byte
d. Binary Digit
Ch 1 Test bank – 4e Page 7 of 521
,SO5
32. Each record is made up of related:
a. Files
b. Bytes
c. Name
*d. Fields
SO5
33. A collection of data stored on a computer in a form that allows the data to be easily accessed,
retrieved, manipulated, and stored is referred to as a(n):
a. Accounting Information System
b. Information Technology
*c. Database
d. Master File
SO5
34. A collection of data stored in several small two-dimensional tables that can be joined together in many
varying ways to represent many different kinds of relationships among the data is referred to as a(n):
a. Database
b. Master File
*c. Relational Database
d. Relation Based Accounting Software
SO5
35. Accounting software traditionally uses two different types of files. The file type that is relatively
permanent and used to maintain the detailed data for each major process is a(n):
a. General Ledger
*b. Master File
c. Transaction File
d. Subsidiary File
SO5
36. Accounting software traditionally uses two different types of files. The file type that is the set of
relatively temporary records that will be process to update the permanent file is referred to as a(n):
a. Master File
b. General File
*c. Transaction File
d. Subsidiary File
Ch 1 Test bank – 4e Page 8 of 521
, SO5
37. The chart of accounts would be a good example of a:
a. Transaction File
*b. Master File
c. Field
d. Record
SO5
38. The organization of files in a computer system normally uses one of two different access methods.
The access method where the files store records in sequence, with one record stored immediately after
another, is referred to as:
a. Chronological Access
*b. Sequential Access
c. Random Access
d. Numerical Access
SO5
39. The organization of files in a computer system normally uses one of two different access methods.
The access method where the files are not stored in sequence, one record not stored immediately after
another, is referred to as:
a. Indexed Access
b. Batch Access
c. Sequential Access
*d. Random Access
SO5
40. There are two modes of processing transactions in accounting systems. The mode that requires all
similar transactions be grouped together and be processed at the same time, is referred to as:
*a. Batch Processing
b. Online Processing
c. Real-time Processing
d. Sequential Processing
SO5
41. There are two modes of processing transactions in accounting systems. The mode that will record
transactions, one at a time, is referred to as:
a. Batch Processing
*b. Online Processing
c. Real-Time Processing
d. Sequential Processing
Ch 1 Test bank – 4e Page 9 of 521
