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TEST BANK For Accounting Information Systems, 3rd Edition by Vernon Richardson, Verified Chapters 1 - 18, Complete  

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This textbook is designed to help accounting students understand the role of information systems in the accounting profession. It emphasizes: The four roles of accountants in relation to IT: users, managers, designers, and evaluators of systems. How organizational processes generate information critical for decision-making. Real-world applications and case studies to bridge theory and practice

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Accounting Information Systems, 3rd
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Accounting Information Systems, 3rd
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Accounting Information Systems, 3rd

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October 14, 2025
Number of pages
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2025/2026
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ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)




TEST BANK For Accounting Information Systems,
3rd Edition by Vernon Richardson,
Verified Chapters 1 - 18, Complete




Page 1

, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)




TABLE OF CONTENTS
Ch. 1 Accounting Information Systems and Firm Value

Ch. 2 Accountants as Business Analysts

Ch. 3 Data Modeling

Ch. 4 Relational Databases and Enterprise Systems

Ch. 5 Sales and Collections Business Process

Ch. 6 Purchases and Payments Business Process

Ch. 7 Conversion Business Process

Ch. 8 Integrated Project

Ch. 9 Reporting Processes and eXtensible Business Reporting Language (XBRL)

Ch. 10 Data Analytics in Accounting: Concepts and the AMPS Model

Ch. 11 Data Analytics in Accounting: Tools and Practice

Ch. 12 Emerging Technologies: Blockchain and AI Automation

Ch. 13 Accounting Information Systems and Internal Controls

Ch. 14 Information Security and Computer Fraud

Ch. 15 Monitoring and Auditing AIS

Ch. 16 The Balanced Scorecard, Business Model Canvas, and Business Value of Information Technology

Ch. 17 Evaluating AIS Investments

Ch. 18 Systems Development and Project Management for AIS




Page 2

, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)




Chapter 1 Accounting Information Systems and Firm Value



1) Accounting and Finance is a primary activity in the value chain.
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.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making

2) Accounting Information Systems at this date are all computerized.
ANSWER: FALSE
Diff: 1
Topic: Data versus Information
Learning Objective: 01-02 Distinguish among data, information, and an information system.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making

3) Business value includes all those items, events and interactions that determine the financial health
and well-being of the firm.
ANSWER: TRUE
Diff: 1
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

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.
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.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making

5) The Certified Information Systems Auditor (CISA) is a professional designation generally sought
by those performing IT audits.
ANSWER: TRUE
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.
Page 3

, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making




Page 4

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