Accounting Information Systems: Controls and Processes 3rd Edition by
t t t t t t t t
Leslie Turner, Andrea Weickgenannt & Mary Kay Copeland TestBank (All
t t t t t t t t t t t
t Chapters) | Verified Questions & Answers | 2026–2027 Exam Prep Study
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Guide t
Thisdocumentcontains:
t t
➢ AccountingInformationSystemsControls andProcesses3rdEditionTestBank
t t t t t t t t t
➢ 2026–2027Exam Preparation
t t
➢ AccountingInformationSystemsPracticeQuestions,
t t t t
➢ AccountingSystemsExamPrep
t t t
➢ AccountingInformationSystemsQuizAnswers
t t t t
➢ CybersecurityinAccountingTestBankt t t t
Page 1 of 21 t t t
, Accounting Information Systems Controls and Processes 3e Leslie Turner Andrea
t t t t t t t t t t
t Weickgenannt MaryKay Copeland(Test Bank All Chapters, 100% Original Verified,A+
t t t t t t t t t t t
Grade) t
ACCOUNTING INFORMATION SYSTEMS/3e t t
TURNER / WEICKGENANNT/COPELAND
t t t
TestBank: CHAPTER 1:Introduction toAIS t t t t t t
NOTE: All new or adjusted questions are in red. New questions are identified by the letter Aas part of the
t t t t t t t t t t t t t t t t t t t t
question number; adjustedquestions are identified by the letterX as partof the question number.
t t t t t t t t t t t t t t t t
Endof Chapter Questions:
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1. When a company receivesreturned goods from a customer, the business processto accept the
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return would most likely be a(n):
t t t t t t
A. Administrative process t
B. Conversion process t
C. Expenditure process t
D. Revenue process t
2. Whichofthe following is least likely to be anoutputofthe accounting information system?
t t t t t t t t t t t t t t t
A. A check t
B. A report t
C. An invoice t
D. A bar code t t
3. Which ofthe following is not trueof the supply chain?
t t t t t t t t t t
A. Thesupply chain includesvendors. t t t t
B. Thesupplychain excludescustomers. t t t t
C. Thesupplychainincludesinformationflows. t t t t t
D. Thesupplychainincludessecondary suppliers. t t t t t
4. Which of the following is not anobjectiveof IT enablement?
t t t t t t t t t t
A. Increasedaccuracy of data t t t
B. Reduced cost t
C. Reducedsecurity problems t t
D. Increasedefficiency t
5. The correctorderof the computer data hierarchy is:
t t t t t t t t
A. Byte,bit, record, field, file, database t t t t t
B. Bit,byte, record, field, file,database t t t t t
C. Bit, byte, field,record, file, database t t t t t
D. Bit,byte,field, record, database, file t t t t t
6. Theprocessofsearching for identifiable patterns in data is called:
t t t t t t t t t t
A. Sequentialprocessing t
B. Data warehousing t
C. Datamining t
D. Real-timeprocessing t
Page 2 of 21 t t t
, 7. AnIT enabledsystem forpurchasingthatis an“invoice-less” system iscalleda(n):
t t t t t t t t t t t t t
A. Automated matching system t t
B. Evaluatedreceiptsettlement t t
C. E-payables
D. Pointof sale system t t t
8. The COSO report written for the purpose of assistingmanagers in the challenge of managing risk in
t t t t t t t t t t t t t t t t
their organization is entitled:
t t t t
A. InternalControl–IntegratedFramework t t t t
B. EnterpriseRiskManagement – Integrated Framework t t t t t
C. Corporate Governance Guidance t t
D. IT Governance Guidance t t
9. Accountantshave some form of useofthe AIS inall but which role? t t t t t t t t t t t t t
A. User
B. Programmer
C. Auditor
D. Designer
10. Which of the following is not trueof unethical behavior?
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A. Theonlycategory ofunethicalbehaviorforaccountantsisinflatingrevenue.
t t t t t t t t t t
B. Accountantsareoftenpressured to helpcommitorcover upunethical behavior. t t t t t t t t t t t
C. Hackingis anunethicalbehaviorthataccountantsshouldbeconcernedabout. t t t t t t t t t t
D. Anaccountinginformationsystemcanbe used to cover upunethicalbehavior.
t t t t t t t t t t t
TEST BANK – CHAPTER 1 – MULTIPLE CHOICE
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1. A prescribed sequence of worksteps preformed inorder to produce a desired result forthe
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organization is called a(n):
t t t t
A. Accounting Information System t t
B. Business Process t
C. FinancialTransaction t
D. Capital Transaction Process t t
2. The processthatmust identify the transactionsto be recorded, capture allthe important details of
t t t t t t t t t t t t t t t
the transactions, properly process the transaction details, and provide reports is termed the:
t t t t t t t t t t t t t
A. Revenue Process t
B. Expenditure Process t
C. Accounting Information System t t
D. Business Process t
3. An accounting informationsystem servesmany functions - whichofthe following is NOT one of those
t t t t t t t t t t t t t t t t
functions?
t
A. Capture the detailsof a transaction t t t t t
B. Implement the start of a transaction t t t t t
C. Providereportsoftransactions t t t
D. Processthetransactionsdetailsintoappropriateaccounts t t t t t t
Page 3 of 21 t t t
, 4. Theproperorderofactivity in an accountinginformation systemwouldbe as follows:
t t t t t t t t t t t t t
A. Capture, Record, Process, Report t t t
B. Process,Record,Capture,Report t t t
C. Capture,Process,Report,Record t t t
D. Record,Capture,Process,Report t t t
5. Which ofthe following is notone ofthe general typesof business processes identified by the
t t t t t t t t t t t t t t t t
textbook?
t
A. RevenueProcesses t
B. Expenditure Processes t
C. Conversion Processes t
D. HumanResourceProcesses t t
6. A company’s
t encompasses the toneofan organizationand sets thebasis for how risk
t t t t t t t t t t t t t
is viewed and addressed by an entity’s people.
t t t t t t t t
A. Internal Environment t
B. Internal Controls Framework t t
C. Code of Ethics t t
D. IT Governance Structure
t t
7. Whichofthefollowing statements,relatedto business processes, is false?
t t t t t t t t t t
A. Eachbusiness process has adirect effect on the financialstatus of the organization.
t t t t t t t t t t t t t
B. A business processis initiated by a particular kindof event.
t t t t t t t t t t
C. Abusinessprocesshasawell-definedbeginningandend.
t t t t t t t t
D. Eachbusiness process is usually completedinarelativelyshort period.
t t t t t t t t t t
8. Whichofthe following is least likely to be partof anaccounting informationsystem function?
t t t t t t t t t t t t t t t
A. Recordtheaccounting data in the appropriate records. t t t t t t t
B. Generationof datato be part of theinformation system. t t t t t t t t t
C. Process the detailed accounting data. t t t t
D. Reportthesummarizedaccountingdata. t t t t
9. Workstepsthatare internal controlswithinthe business processwouldinclude:
t t t t t t t t t t t
A. Usingan electronicregisterto record all sales transactions.
t t t t t t t t
B. Combiningbothmanualandcomputerbasedrecords. t t t t t t
C. Reconciling acash register at the endof each day. t t t t t t t t t
D. Preparationof internal reportstomonitor the performanceofaspecific department. t t t t t t t t t t t
10. Five different componentsof the accountinginformation system were presentedinthe
t t t t t t t t t t t
textbook. Which of the following is not one of those components?
t t t t t t t t t t t
A. Worksteps withina business process intended to capture accountingdata asthebusiness
t t t t t t t t t t t t t
process occurs.
t t
B. Worksteps thatare internal controlswithin the business processto safeguard assets andto
t t t t t t t t t t t t t t
ensure the accuracy and completeness of the data.
t t t t t t t t
C. Worksteps thatgenerate both internal andexternal reports.
t t t t t t t t
D. Work stepsto assurethatall business processes arerecorded using computer-based
t t t t t t t t t t t
procedures.
t
Page 4 of 21 t t t
t t t t t t t t
Leslie Turner, Andrea Weickgenannt & Mary Kay Copeland TestBank (All
t t t t t t t t t t t
t Chapters) | Verified Questions & Answers | 2026–2027 Exam Prep Study
t t t t t t t t t t
Guide t
Thisdocumentcontains:
t t
➢ AccountingInformationSystemsControls andProcesses3rdEditionTestBank
t t t t t t t t t
➢ 2026–2027Exam Preparation
t t
➢ AccountingInformationSystemsPracticeQuestions,
t t t t
➢ AccountingSystemsExamPrep
t t t
➢ AccountingInformationSystemsQuizAnswers
t t t t
➢ CybersecurityinAccountingTestBankt t t t
Page 1 of 21 t t t
, Accounting Information Systems Controls and Processes 3e Leslie Turner Andrea
t t t t t t t t t t
t Weickgenannt MaryKay Copeland(Test Bank All Chapters, 100% Original Verified,A+
t t t t t t t t t t t
Grade) t
ACCOUNTING INFORMATION SYSTEMS/3e t t
TURNER / WEICKGENANNT/COPELAND
t t t
TestBank: CHAPTER 1:Introduction toAIS t t t t t t
NOTE: All new or adjusted questions are in red. New questions are identified by the letter Aas part of the
t t t t t t t t t t t t t t t t t t t t
question number; adjustedquestions are identified by the letterX as partof the question number.
t t t t t t t t t t t t t t t t
Endof Chapter Questions:
t t t
1. When a company receivesreturned goods from a customer, the business processto accept the
t t t t t t t t t t t t t t
return would most likely be a(n):
t t t t t t
A. Administrative process t
B. Conversion process t
C. Expenditure process t
D. Revenue process t
2. Whichofthe following is least likely to be anoutputofthe accounting information system?
t t t t t t t t t t t t t t t
A. A check t
B. A report t
C. An invoice t
D. A bar code t t
3. Which ofthe following is not trueof the supply chain?
t t t t t t t t t t
A. Thesupply chain includesvendors. t t t t
B. Thesupplychain excludescustomers. t t t t
C. Thesupplychainincludesinformationflows. t t t t t
D. Thesupplychainincludessecondary suppliers. t t t t t
4. Which of the following is not anobjectiveof IT enablement?
t t t t t t t t t t
A. Increasedaccuracy of data t t t
B. Reduced cost t
C. Reducedsecurity problems t t
D. Increasedefficiency t
5. The correctorderof the computer data hierarchy is:
t t t t t t t t
A. Byte,bit, record, field, file, database t t t t t
B. Bit,byte, record, field, file,database t t t t t
C. Bit, byte, field,record, file, database t t t t t
D. Bit,byte,field, record, database, file t t t t t
6. Theprocessofsearching for identifiable patterns in data is called:
t t t t t t t t t t
A. Sequentialprocessing t
B. Data warehousing t
C. Datamining t
D. Real-timeprocessing t
Page 2 of 21 t t t
, 7. AnIT enabledsystem forpurchasingthatis an“invoice-less” system iscalleda(n):
t t t t t t t t t t t t t
A. Automated matching system t t
B. Evaluatedreceiptsettlement t t
C. E-payables
D. Pointof sale system t t t
8. The COSO report written for the purpose of assistingmanagers in the challenge of managing risk in
t t t t t t t t t t t t t t t t
their organization is entitled:
t t t t
A. InternalControl–IntegratedFramework t t t t
B. EnterpriseRiskManagement – Integrated Framework t t t t t
C. Corporate Governance Guidance t t
D. IT Governance Guidance t t
9. Accountantshave some form of useofthe AIS inall but which role? t t t t t t t t t t t t t
A. User
B. Programmer
C. Auditor
D. Designer
10. Which of the following is not trueof unethical behavior?
t t t t t t t t t
A. Theonlycategory ofunethicalbehaviorforaccountantsisinflatingrevenue.
t t t t t t t t t t
B. Accountantsareoftenpressured to helpcommitorcover upunethical behavior. t t t t t t t t t t t
C. Hackingis anunethicalbehaviorthataccountantsshouldbeconcernedabout. t t t t t t t t t t
D. Anaccountinginformationsystemcanbe used to cover upunethicalbehavior.
t t t t t t t t t t t
TEST BANK – CHAPTER 1 – MULTIPLE CHOICE
t t t t t t t
1. A prescribed sequence of worksteps preformed inorder to produce a desired result forthe
t t t t t t t t t t t t t t t
organization is called a(n):
t t t t
A. Accounting Information System t t
B. Business Process t
C. FinancialTransaction t
D. Capital Transaction Process t t
2. The processthatmust identify the transactionsto be recorded, capture allthe important details of
t t t t t t t t t t t t t t t
the transactions, properly process the transaction details, and provide reports is termed the:
t t t t t t t t t t t t t
A. Revenue Process t
B. Expenditure Process t
C. Accounting Information System t t
D. Business Process t
3. An accounting informationsystem servesmany functions - whichofthe following is NOT one of those
t t t t t t t t t t t t t t t t
functions?
t
A. Capture the detailsof a transaction t t t t t
B. Implement the start of a transaction t t t t t
C. Providereportsoftransactions t t t
D. Processthetransactionsdetailsintoappropriateaccounts t t t t t t
Page 3 of 21 t t t
, 4. Theproperorderofactivity in an accountinginformation systemwouldbe as follows:
t t t t t t t t t t t t t
A. Capture, Record, Process, Report t t t
B. Process,Record,Capture,Report t t t
C. Capture,Process,Report,Record t t t
D. Record,Capture,Process,Report t t t
5. Which ofthe following is notone ofthe general typesof business processes identified by the
t t t t t t t t t t t t t t t t
textbook?
t
A. RevenueProcesses t
B. Expenditure Processes t
C. Conversion Processes t
D. HumanResourceProcesses t t
6. A company’s
t encompasses the toneofan organizationand sets thebasis for how risk
t t t t t t t t t t t t t
is viewed and addressed by an entity’s people.
t t t t t t t t
A. Internal Environment t
B. Internal Controls Framework t t
C. Code of Ethics t t
D. IT Governance Structure
t t
7. Whichofthefollowing statements,relatedto business processes, is false?
t t t t t t t t t t
A. Eachbusiness process has adirect effect on the financialstatus of the organization.
t t t t t t t t t t t t t
B. A business processis initiated by a particular kindof event.
t t t t t t t t t t
C. Abusinessprocesshasawell-definedbeginningandend.
t t t t t t t t
D. Eachbusiness process is usually completedinarelativelyshort period.
t t t t t t t t t t
8. Whichofthe following is least likely to be partof anaccounting informationsystem function?
t t t t t t t t t t t t t t t
A. Recordtheaccounting data in the appropriate records. t t t t t t t
B. Generationof datato be part of theinformation system. t t t t t t t t t
C. Process the detailed accounting data. t t t t
D. Reportthesummarizedaccountingdata. t t t t
9. Workstepsthatare internal controlswithinthe business processwouldinclude:
t t t t t t t t t t t
A. Usingan electronicregisterto record all sales transactions.
t t t t t t t t
B. Combiningbothmanualandcomputerbasedrecords. t t t t t t
C. Reconciling acash register at the endof each day. t t t t t t t t t
D. Preparationof internal reportstomonitor the performanceofaspecific department. t t t t t t t t t t t
10. Five different componentsof the accountinginformation system were presentedinthe
t t t t t t t t t t t
textbook. Which of the following is not one of those components?
t t t t t t t t t t t
A. Worksteps withina business process intended to capture accountingdata asthebusiness
t t t t t t t t t t t t t
process occurs.
t t
B. Worksteps thatare internal controlswithin the business processto safeguard assets andto
t t t t t t t t t t t t t t
ensure the accuracy and completeness of the data.
t t t t t t t t
C. Worksteps thatgenerate both internal andexternal reports.
t t t t t t t t
D. Work stepsto assurethatall business processes arerecorded using computer-based
t t t t t t t t t t t
procedures.
t
Page 4 of 21 t t t
