Test Bank For Accounting Information Systems 10e James
d d d d d d d d
A. Hall d
Chapterd1
1. Informationdisdadbusinessdresource.
*a.dTrue
b.dFalse
2. ITdoutsourcingdisdlocation-independentdcomputing.
a. True
*b.dFalse
3. Transactiondprocessingdsystemsdconvertdnon-
financialdtransactionsdintodfinancialdtransactions.
a. True
*b.dFalse
4. Informationdlackingdreliabilitydmaydstilldhavedvalue.
a. True
*b.dFalse
5. AdbalancedsheetdprepareddindconformitydwithdGAAPdisdandexampledofddiscr
etionarydreporting.
a. True
*b.dFalse
6. Thedmanagementdreportingdsystemdprovidesdthedinternaldfinancialdinf
ormationdneededdtodmanagedadbusiness.
*a.dTrue
b.dFalse
7. Mostdofdthedinputsdtodthedgeneraldledgerdsystemdcomedfromdthedfinan
cialdreportingdsystem.
a. True
*b.dFalse
8. Whendpreparingddiscretionarydreports,dorganizationsdcandchoosedwhatdinf
ormationdtodreportdanddhowdtodpresentdit.
*a.dTrue
b.dFalse
,9. Retrievaldisdthedtaskdofdpermanentlydremovingdobsoletedordredundantdreco
rdsdfromdtheddatabase.
a. True
*b.dFalse
10. Systemsddevelopmentdrepresentsd80dtod90dpercentdofdthedtotaldcostdofdad
computerdsystem.
a. True
*b.dFalse
11. Theddatabasedadministratordisdresponsibledfordthedsecuritydanddint
egritydofdtheddatabase.
*a.dTrue
b.dFalse
12. Customdsoftwaredisddevelopeddanddmaintaineddbydenterprisedresourcedpla
nners.
a. True
*b.dFalse
13. Thedinternaldauditordrepresentsdthedinterestsdofdthird-
partydoutsiders.
a. True
*b.dFalse
14. Informationdtechnologyd(IT)dauditsdcandbedperformeddbydbothdint
ernaldanddexternaldauditors.
*a.dTrue
b.dFalse
15. Customdsoftwaredisdthedmostdaffordabledsystemsddevelopmentdoption.
a. True
*b.dFalse
16. Addatabasedisdadcollectiondofdinterconnecteddcomputersdanddcommunica
tionsddevicesdthatdallowsdusersdtodcommunicate,daccessddatadanddapplicati
ons,danddsharedinformationdanddresources.
a. True
*b.dFalse
,17. Systemsdmaintenancedconsumesdthedmajoritydofdadsystem’sdtotaldcos
ts.
*a.dTrue
b.dFalse
18. ClouddcomputingdisdadpracticedindwhichdthedorganizationdsellsditsdITdre
sourcesdtodadthird-
partydoutsourcingdvendordthendleasesdbackdITdservicesdfromdthedvendordford
adcontractdperiod.
a. True
*b.dFalse
19. Adpotentialdbenefitdofdclouddcomputingdisdthatdthedclientdfirmddoesdnotdn
eeddtodknowdwhereditsddatadaredbeingdprocessed.
a. True
*b.dFalse
20. Onedofdthedgreatestddisadvantagesdofddatabasedsystemsdisdthatdallddatad
isdalwaysdavailabledtodalldusers.
a. True
*b.dFalse
21. UnderdSOXdlegislationdpublicdaccountingdfirmsdarednodlongerdalloweddtodp
rovidedconsultingdservicesdtodauditdclients.
*a.dTrue
b.dFalse
22. Onedmemberdofdadcompany’sdauditdcommitteedmustdbedandindependentdCPA.
a. True
*b.dFalse
23. Whichdofdthedfollowingdisdnotdadbusinessdresource?
a. rawdmaterial
b. labor
c. information
*d.dalldaredbusinessdresources
, 24. Whichdleveldofdmanagementdisdresponsibledfordshort-
termdplanningdanddcoordinationdofdactivitiesdnecessarydtodaccomplishdorganiz
ationaldobjectives?
a. operationsdmanagement
*b.dmiddledmanagement
c. topdmanagement
d. linedmanagement
25. Whichdleveldofdmanagementdisdresponsibledfordcontrollingdday-to-
daydoperations?
a. topdmanagement
b. middledmanagement
*c.doperationsdmanagement
d.dexecutivedmanagement
26. Location-
independentdcomputingdindwhichdsharedddatadcentersddeliverdhosteddITdservicesdoverdt
hedInternetdisdcalled
a. ITdoutsourcing
b. networkdadministration
*c.dclouddcomputing
d.dcustomdsoftware
27. Thedvaluedofdinformationdfordusersdisddetermineddbydalldofdthedfollowingdexcept
a. reliability
b. relevance
*c.dconvenience
d.dcompleteness
28. Andexampledofdadnonfinancialdtransactiondis
a. saledofdproducts
b. cashddisbursement
*c.dlogdofdcustomerdcalls
d.dpurchasedofdinventory
29. Andexampledofdadfinancialdtransactiondis
*a.dthedpurchasedofdcomputer
b. adsupplier’sdpricedlist
c. addeliverydschedule
d. andemployeedbenefitdbrochure
30. Whichdsubsystemdisdnotdpartdofdthedaccountingdinformationdsystem?
d d d d d d d d
A. Hall d
Chapterd1
1. Informationdisdadbusinessdresource.
*a.dTrue
b.dFalse
2. ITdoutsourcingdisdlocation-independentdcomputing.
a. True
*b.dFalse
3. Transactiondprocessingdsystemsdconvertdnon-
financialdtransactionsdintodfinancialdtransactions.
a. True
*b.dFalse
4. Informationdlackingdreliabilitydmaydstilldhavedvalue.
a. True
*b.dFalse
5. AdbalancedsheetdprepareddindconformitydwithdGAAPdisdandexampledofddiscr
etionarydreporting.
a. True
*b.dFalse
6. Thedmanagementdreportingdsystemdprovidesdthedinternaldfinancialdinf
ormationdneededdtodmanagedadbusiness.
*a.dTrue
b.dFalse
7. Mostdofdthedinputsdtodthedgeneraldledgerdsystemdcomedfromdthedfinan
cialdreportingdsystem.
a. True
*b.dFalse
8. Whendpreparingddiscretionarydreports,dorganizationsdcandchoosedwhatdinf
ormationdtodreportdanddhowdtodpresentdit.
*a.dTrue
b.dFalse
,9. Retrievaldisdthedtaskdofdpermanentlydremovingdobsoletedordredundantdreco
rdsdfromdtheddatabase.
a. True
*b.dFalse
10. Systemsddevelopmentdrepresentsd80dtod90dpercentdofdthedtotaldcostdofdad
computerdsystem.
a. True
*b.dFalse
11. Theddatabasedadministratordisdresponsibledfordthedsecuritydanddint
egritydofdtheddatabase.
*a.dTrue
b.dFalse
12. Customdsoftwaredisddevelopeddanddmaintaineddbydenterprisedresourcedpla
nners.
a. True
*b.dFalse
13. Thedinternaldauditordrepresentsdthedinterestsdofdthird-
partydoutsiders.
a. True
*b.dFalse
14. Informationdtechnologyd(IT)dauditsdcandbedperformeddbydbothdint
ernaldanddexternaldauditors.
*a.dTrue
b.dFalse
15. Customdsoftwaredisdthedmostdaffordabledsystemsddevelopmentdoption.
a. True
*b.dFalse
16. Addatabasedisdadcollectiondofdinterconnecteddcomputersdanddcommunica
tionsddevicesdthatdallowsdusersdtodcommunicate,daccessddatadanddapplicati
ons,danddsharedinformationdanddresources.
a. True
*b.dFalse
,17. Systemsdmaintenancedconsumesdthedmajoritydofdadsystem’sdtotaldcos
ts.
*a.dTrue
b.dFalse
18. ClouddcomputingdisdadpracticedindwhichdthedorganizationdsellsditsdITdre
sourcesdtodadthird-
partydoutsourcingdvendordthendleasesdbackdITdservicesdfromdthedvendordford
adcontractdperiod.
a. True
*b.dFalse
19. Adpotentialdbenefitdofdclouddcomputingdisdthatdthedclientdfirmddoesdnotdn
eeddtodknowdwhereditsddatadaredbeingdprocessed.
a. True
*b.dFalse
20. Onedofdthedgreatestddisadvantagesdofddatabasedsystemsdisdthatdallddatad
isdalwaysdavailabledtodalldusers.
a. True
*b.dFalse
21. UnderdSOXdlegislationdpublicdaccountingdfirmsdarednodlongerdalloweddtodp
rovidedconsultingdservicesdtodauditdclients.
*a.dTrue
b.dFalse
22. Onedmemberdofdadcompany’sdauditdcommitteedmustdbedandindependentdCPA.
a. True
*b.dFalse
23. Whichdofdthedfollowingdisdnotdadbusinessdresource?
a. rawdmaterial
b. labor
c. information
*d.dalldaredbusinessdresources
, 24. Whichdleveldofdmanagementdisdresponsibledfordshort-
termdplanningdanddcoordinationdofdactivitiesdnecessarydtodaccomplishdorganiz
ationaldobjectives?
a. operationsdmanagement
*b.dmiddledmanagement
c. topdmanagement
d. linedmanagement
25. Whichdleveldofdmanagementdisdresponsibledfordcontrollingdday-to-
daydoperations?
a. topdmanagement
b. middledmanagement
*c.doperationsdmanagement
d.dexecutivedmanagement
26. Location-
independentdcomputingdindwhichdsharedddatadcentersddeliverdhosteddITdservicesdoverdt
hedInternetdisdcalled
a. ITdoutsourcing
b. networkdadministration
*c.dclouddcomputing
d.dcustomdsoftware
27. Thedvaluedofdinformationdfordusersdisddetermineddbydalldofdthedfollowingdexcept
a. reliability
b. relevance
*c.dconvenience
d.dcompleteness
28. Andexampledofdadnonfinancialdtransactiondis
a. saledofdproducts
b. cashddisbursement
*c.dlogdofdcustomerdcalls
d.dpurchasedofdinventory
29. Andexampledofdadfinancialdtransactiondis
*a.dthedpurchasedofdcomputer
b. adsupplier’sdpricedlist
c. addeliverydschedule
d. andemployeedbenefitdbrochure
30. Whichdsubsystemdisdnotdpartdofdthedaccountingdinformationdsystem?
