Accounting Information Systems, 9th Edition Test Bank 2026–2027 | All Chapters | Verified Answers | Ulric Gelinas, Richard Dull & Patrick Wheeler

Accounting Information Systems, 9th Edition Test
Bank 2026–2027 | All Chapters | Verified Answers |
Ulric Gelinas, Richard Dull & Patrick Wheeler
All chapters covered




1

, Accounting Information Systems 9e Ulric Gelinas Richard Dull Patrick g g g g g g g g




Wheeler (Test Bank All Chapters, 100% Original Verified, A+ Grade)
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Answers At The End Of Each Chapter g g g g g g g




Chapter 1--Introduction to Accounting Information Systems g g g g g




Student: g




1. The three themes of the text are operating systems, e-business, and internal control.
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True False
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2. In an assurance service the accountant will provide the original information used for decision making. True
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False



3. Information systems reliability and electronic commerce have been identified by the AICPA as potential
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assurance services.
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True False



4. E-business is the application of electronic networks to undertake business processes among the functional
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areas in an organization.
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True False



5. The role of the accountant has evolved to include non-financial information and information technology. True
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False



6. Enterprise systems integrate an organization's business processes and information from all of an
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organization's functional areas.
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True False



7. An information system consists of an integrated set of computer-based and manual components established to
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provide information to users.
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True False



8. Internal control is a process that provides complete assurance that the organization is meeting its objectives, such
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as efficiency and effectiveness of operations and reliable reporting.
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True False
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,9. The Sarbanes-Oxley Act of 2002 has dramatically changed the daily work of financial accountants and
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auditors.
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True False



10. According to the Sarbanes-Oxley Act of 2002, management must identify, document, and evaluate
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significant internal controls.
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True False



11. According to the Sarbanes-Oxley Act of 2002 and PCAOB Auditing Standard No. 5, management must audit
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and report on auditors' assertions about the organizations' systems of internal controls.
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True False



12. According to the Sarbanes-Oxley Act's Section 409, material changes in the organization's financial
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condition must be disclosed to the public on a rapid and current basis.
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True False



13. The Sarbanes-Oxley Act's Section 404 creates changes in both how companies document and evaluate
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internal control and how auditors audit and report on internal control.
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True False



14. Sarbanes-Oxley Section 404 compliance is a major line of business for the biggest accounting firms. True
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False



15. The Sarbanes Oxley Act of 2002 applies to publicly traded companies and not-for-profit entities. True
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False



16. Historically the purpose of an accounting information system is to collect, process, and report financial
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aspects of business events.
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True False



17. The MIS is a subsystem of the AIS.
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True False
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, 18. Sales/marketing information system is traditionally part of the AIS.
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True False
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19. Billing/accounts receivable is traditionally part of the AIS. g g g g g g g




True False
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20. Production and personnel are part of the operations process.
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True False
g




21. The management process includes marketing and sales.
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True False
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22. Information that is capable of making a difference in a decision-making situation, by reducing uncertainty or
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increasing knowledge for that particular decision, has the quality of relevance.
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True False



23. Information about a customer's credit history that is received after the decision to grant additional credit lacks
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completeness.
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True False



24. The consistency principle is violated when a firm uses straight-line depreciation one year and changes to
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declining balance depreciation the next year.
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True False



25. Accuracy is the correspondence or agreement between the information and the actual events or objects that the
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information represents.
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True False



26. To be reliable information must be relevant.
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True False
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