WGU D561
Information Systems for Accounting and
Control
Objective Assessment Questions & Answers
Covers questions built around the core competencies typically covered in an
Accounting Information Systems (AIS) course: AIS foundations, transaction
cycles, internal controls (COSO), fraud and the Sarbanes-Oxley Act, databases
and REA modeling, systems development, IT general and application controls,
ERP systems, data analytics, and cybersecurity/IT governance (COBIT).
,1. Foundations of Accounting Information Systems
Q1. Which of the following best defines an Accounting Information
System (AIS)?
A) A system that only prepares tax returns
B) A system that collects, records, stores, and processes data to produce
information for decision makers
C) A system used exclusively by external auditors
D) A manual bookkeeping ledger only
Correct Answer: B) A system that collects, records, stores, and
processes data to produce information for decision makers
Rationale: An AIS is broadly defined as the people, procedures, and technology
that collect, record, store, and process data into information used by internal
and external decision makers, not just a tax-preparation tool or manual ledger.
Q2. Which of the following is NOT one of the six basic components of an
AIS?
A) People who use the system
B) Procedures and instructions
C) Marketing campaign strategy
D) Internal controls and security measures
Correct Answer: C) Marketing campaign strategy
Rationale: The six components of an AIS are people, procedures/instructions,
data, software, IT infrastructure, and internal controls/security. Marketing
strategy is a business function that may be supported by the AIS but is not itself
a system component.
,Q3. In the value chain concept, which activity is classified as a support
activity rather than a primary activity?
A) Inbound logistics
B) Operations
C) Human resources
D) Marketing and sales
Correct Answer: C) Human resources
Rationale: Support activities (firm infrastructure, human resources, technology,
purchasing) enable the primary activities (inbound logistics, operations,
outbound logistics, marketing and sales, and service) to be carried out; HR
supports rather than directly creates the product/service.
Q4. Which statement best distinguishes data from information?
A) Data and information are identical terms
B) Data are raw facts; information is data organized and processed to be
meaningful and useful to the decision maker
C) Information is always less accurate than data
D) Data can only exist in electronic form
Correct Answer: B) Data are raw facts; information is data organized and
processed to be meaningful and useful to the decision maker
Rationale: Data are raw, unorganized facts (e.g., an individual sales
transaction); information results once that data has been processed and
organized in a way that adds meaning and value for the user's decision-making
needs.
, Q5. Which of the following is a primary objective of a well-designed AIS?
A) Maximizing the number of reports generated regardless of usefulness
B) Efficiently and effectively processing transactions and providing
information decision makers need while safeguarding assets and data
C) Eliminating the need for any human involvement in accounting
D) Ensuring only the CEO can access financial data
Correct Answer: B) Efficiently and effectively processing transactions
and providing information decision makers need while safeguarding
assets and data
Rationale: AIS objectives include efficient and effective transaction processing,
providing reliable information for decisions, and safeguarding organizational
assets, including data, from loss or unauthorized access.
Q6. An accountant may interact with the AIS in which of the following roles?
A) As a user of system output only
B) As a designer of the system's controls and processes
C) As an auditor evaluating the reliability of the system
D) All of the above
Correct Answer: D) All of the above
Rationale: Accountants commonly serve as users of AIS-generated reports, as
designers/consultants who help build controls and processes into the system,
and as auditors who evaluate whether the system produces reliable, controlled
information.
Information Systems for Accounting and
Control
Objective Assessment Questions & Answers
Covers questions built around the core competencies typically covered in an
Accounting Information Systems (AIS) course: AIS foundations, transaction
cycles, internal controls (COSO), fraud and the Sarbanes-Oxley Act, databases
and REA modeling, systems development, IT general and application controls,
ERP systems, data analytics, and cybersecurity/IT governance (COBIT).
,1. Foundations of Accounting Information Systems
Q1. Which of the following best defines an Accounting Information
System (AIS)?
A) A system that only prepares tax returns
B) A system that collects, records, stores, and processes data to produce
information for decision makers
C) A system used exclusively by external auditors
D) A manual bookkeeping ledger only
Correct Answer: B) A system that collects, records, stores, and
processes data to produce information for decision makers
Rationale: An AIS is broadly defined as the people, procedures, and technology
that collect, record, store, and process data into information used by internal
and external decision makers, not just a tax-preparation tool or manual ledger.
Q2. Which of the following is NOT one of the six basic components of an
AIS?
A) People who use the system
B) Procedures and instructions
C) Marketing campaign strategy
D) Internal controls and security measures
Correct Answer: C) Marketing campaign strategy
Rationale: The six components of an AIS are people, procedures/instructions,
data, software, IT infrastructure, and internal controls/security. Marketing
strategy is a business function that may be supported by the AIS but is not itself
a system component.
,Q3. In the value chain concept, which activity is classified as a support
activity rather than a primary activity?
A) Inbound logistics
B) Operations
C) Human resources
D) Marketing and sales
Correct Answer: C) Human resources
Rationale: Support activities (firm infrastructure, human resources, technology,
purchasing) enable the primary activities (inbound logistics, operations,
outbound logistics, marketing and sales, and service) to be carried out; HR
supports rather than directly creates the product/service.
Q4. Which statement best distinguishes data from information?
A) Data and information are identical terms
B) Data are raw facts; information is data organized and processed to be
meaningful and useful to the decision maker
C) Information is always less accurate than data
D) Data can only exist in electronic form
Correct Answer: B) Data are raw facts; information is data organized and
processed to be meaningful and useful to the decision maker
Rationale: Data are raw, unorganized facts (e.g., an individual sales
transaction); information results once that data has been processed and
organized in a way that adds meaning and value for the user's decision-making
needs.
, Q5. Which of the following is a primary objective of a well-designed AIS?
A) Maximizing the number of reports generated regardless of usefulness
B) Efficiently and effectively processing transactions and providing
information decision makers need while safeguarding assets and data
C) Eliminating the need for any human involvement in accounting
D) Ensuring only the CEO can access financial data
Correct Answer: B) Efficiently and effectively processing transactions
and providing information decision makers need while safeguarding
assets and data
Rationale: AIS objectives include efficient and effective transaction processing,
providing reliable information for decisions, and safeguarding organizational
assets, including data, from loss or unauthorized access.
Q6. An accountant may interact with the AIS in which of the following roles?
A) As a user of system output only
B) As a designer of the system's controls and processes
C) As an auditor evaluating the reliability of the system
D) All of the above
Correct Answer: D) All of the above
Rationale: Accountants commonly serve as users of AIS-generated reports, as
designers/consultants who help build controls and processes into the system,
and as auditors who evaluate whether the system produces reliable, controlled
information.
