Test Bank For Accounting Information Systems Controls and Processes 5e Leslie Turner, Andrea Weickgenannt, Mary Kay Copeland

Test Bank For Accounting Information Systems Controls and Processes 5e Leslie Turner, Andrea Weickgenannt, Mary Kay Copeland-1. When a company receives returned goods from a customer, the business process to accept the return would most likely be a(n): a. Administrative process b. Conversion process c. Expenditure process *d. Revenue process SO2 2. Which of the following is least likely to be an output of the accounting information system? a. A check b. A report c. An invoice *d. A bar code SO3 3. Which of the following is not true of the supply chain? a. The supply chain includes vendors. *b. The supply chain excludes customers. c. The supply chain includes information flows. d. The supply chain include secondary suppliers. SO4 4. Which of the following is not an objective of IT enablement? a. Increased accuracy of data b. Reduced cost *c. Reduced security problems d. Increased efficiency Ch 1 Test bank – 5e Page 2 of 24 SO5 5. The correct order of the computer data hierarchy is: a. Byte, bit, record, field, file, database b. Bit, byte, record, field, file, database *c. Bit, byte, field, record, file, database d. Bit, byte, field, record, database, file SO5 6. The process of searching for identifiable patterns in data is called: a. Sequential processing b. Data warehousing *c. Data mining d. Real-time processing SO6 7. An IT enabled system for purchasing that is an "invoice-less" system is called a(n): a. Automated matching system *b. Evaluated receipt settlement c. E-payables d. Point of sale system SO7 8. The COSO report written for the purpose of assisting managers in the challenge of managing risk in their organization is entitled: *a. Internal Control -- Integrated Framework b. Enterprise Risk Management -- Integrated Framework c. Corporate Governance Guidance d. IT Governance Guidance SO8 9. Accountants have some form of use of the AIS in all but which role? a. User *b. Programmer c. Auditor d. Designer SO9 10. Which of the following is not true of unethical behavior? *a. The only category of unethical behavior for accountants is inflating revenue. b. Accountants are often pressured to help commit or cover up unethical behavior. c. Hacking is an unethical behavior that accountants should be concerned about. d. An accounting information system can be used to cover up unethical behavior. Ch 1 Test bank – 5e Page 3 of 24 TESTBANK QUESTIONS NOT IN THE TEXTBOOK SO1 11. A prescribed sequence of work steps preformed in order to produce a desired result for the organization is called a(n): a. Accounting Information System *b. Business Process c. Financial Transaction d. Capital Transaction Process SO1 12. The process that must identify the transactions to be recorded, capture all the important details of the transactions, properly process the transaction details, and provide reports is termed the: a. Revenue Process b. Expenditure Process *c. Accounting Information System d. Business Process SO2 13. An accounting information system serves many functions. Which of the following is NOT one of those functions? a. Capture the details of a transaction *b. Implement the start of a transaction c. Provide reports of transactions d. Process the transactions details into appropriate accounts SO2 14. The proper order of activity in an accounting information system would be as follows: *a. Capture, Record, Process, Report b. Process, Record, Capture, Report c. Capture, Process, Report, Record d. Record, Capture, Process, Report