Test Bank for Accounting Inform ation Systems 10th Edition Ulric Gelinas, Richard Dull & Patrick Wheeler All Chapters Verified A+ Grade Solutions 2026–2027

Test Bank for Accounting Information Systems 10th
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p Edition | Ulric Gelinas, Richard Dull & Patrick Wheeler | All
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Chapters Verified A+ Grade Solutions 2026–2027
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All chapters covered
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,Accounting Information Systems 10e Ulric Gelinas Richard Dull Patrick
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Wheeler (Test Bank All Chapters, 100% Original Verified, A+ Grade)
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Chapter1—IntroductiontoAccountingInformationSystems

TRUE/FALSE

1. The threethemes ofthe text are operatingsystems,e-business,andinternal control.
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2. Itiscriticalforaccountants to understandenterpriseresourceplanning(ERP)systems.
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3. Informationsystems reliabilityandelectroniccommerce have beenidentifiedby the AICPAas p p p p p p p




potential assurance services.
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4. E-businessistheapplicationofelectronicnetworkstoundertakebusinessprocessesamongthe
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functional areas in an organization.
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5. The role ofthe accountanthas evolved toinclude non-financialinformation andinformation
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technology.
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6. Enterprisesystemsintegrateanorganization'sbusinessprocesses andinformationfrom all ofan p p p p p p p p




organization's functional areas.
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7. Aninformationsystem consistsofan integrated set ofcomputer-basedandmanual components
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established to provide information to users.
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8. Internal controlisaprocessthat providescompleteassurancethattheorganizationismeetingits
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objectives, such as efficiency and effectiveness of operations and reliable reporting.
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9. TheSarbanes-OxleyAct of2002hasdramaticallychangedthedailywork of financialaccountantsand
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auditors.
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10. AccordingtotheSarbanes-OxleyActof2002,managementmustidentify,document,andevaluate
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significant internal controls.
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,11. Accordingto the Sarbanes-Oxley Act of2002and PCAOBAuditing Standard No.5, management
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mustauditandreportonauditors'assertionsabouttheorganizations'systemsofinternal controls.
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12. AccordingtotheSarbanes-OxleyAct'sSection409,materialchangesintheorganization'sfinancial
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condition must be disclosed to the public on a rapid and current basis.
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13. The Sarbanes-Oxley Act'sSection 404 createschanges in bothhowcompaniesdocument and evaluate
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internal control and how auditors audit and report on internal control.
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14. Sarbanes-OxleySection404 complianceis amajorline of businessforthebiggest accountingfirms.
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15. TheSarbanesOxleyActof2002appliestopubliclytradedcompaniesand not-for-profitentities.
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16. Historicallythepurpose ofanaccountinginformationsystemistocollect,process,andreportfinancial p p p p p p p p p p p




aspects of business events.
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17. The MISisasubsystem ofthe AIS.
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18. Sales/marketing information system istraditionallypart ofthe AIS. y p p p p




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19. Billing/accountsreceivableis traditionallypart ofthe AIS. p p p y p p




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20. Productionand personnelarepart oftheoperationsprocess.
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21. The management processincludesmarketingandsales. y p




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22. Informationthat iscapableofmakinga differenceina decision-makingsituation,by reducing
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uncertainty or increasing knowledge for that particular decision, has the quality of relevance.
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, 23. Informationabout a customer's credit historythatisreceivedafter thedecisionto grant additional
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credit lacks completeness.
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24. Theconsistencyprincipleisviolatedwhenafirmusesstraight-linedepreciationoneyearandchangesto
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declining balance depreciation the next year.
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25. Accuracyisthecorrespondenceoragreement between the information and theactualeventsorobjects that
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the information represents.
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26. Information has understandability whenitis capable ofmaking a differencein adecision-making
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situation..
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27. Themostimportantinformationfortacticalmanagement involvesinformationabout theorganization's
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environment.
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28. Decidinghowmuchcredit togranttoacustomerisastructureddecision. p y p p p p p p p p




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29. Strategicmanagement requires more detailed information than operationsmanagement. p y y p y




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30. The three steps in decisionmakingtakeplaceinthe sequenceof(1) intelligence (2) design(3) choice.
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31. Strategicmanagersusemoreinformationfromoutsidethe organizationthan dooperationsmanagers. p p




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32. Operations management requires informationthat is more accurate and timelythan strategic y p p p p y p




management.
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33. Whatcontrolswill be necessaryisaquestionthat anaccountantANSwersinthe designoftheAIS.
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34. AsadesignerofanAISthe accountant will test anewsystem'scontrols.
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