BESTLEC
Test Bank
For Accounting Information Systems, 4th Edition.
By Richardson, Chang, Smith
All Chapters 1 – 17
C
LE
ST
BE
1
, BESTLEC
TABLE OF CONTENT
Chapter 1: Accounting Information Systems and Firm Value
Chapter 2: Data Analytics: Addressing Accounting Questions with Data
Chapter 3: Data Analytics: Data Visualizations
Chapter 4: Process Modeling and Documentation Tools
Chapter 5: Data Modeling and Control Concepts
Chapter 6: Relational Databases and Enterprise Systems
Chapter 7: Sales and Collections Business Process
Chapter 8: Purchases and Payments Business Process
Chapter 9: Conversion Business Process
C
Chapter 10: Integrated Project
LE
Chapter 11: Accounting Information Systems and Internal Controls
Chapter 12: Cybersecurity and Computer Fraud
Chapter 13: Monitoring and Auditing AIS
ST
Chapter 14: EXtensible Business Reporting Language (XBRL)
Chapter 15: Emerging Technologies: Blockchain and AI Automation
BE
Chapter 16: The Balanced Scorecard and Business Value of Information Technology
Chapter 17: Justifying and Planning IT Initiatives Using Project Management
Techniques
2
, BESTLEC
Chapter 1 Accounting Information Systems and Firm Value
1) Accounting and Finance is a primary activity in the value chain.
Answer: FALSE
Diff: 1Topic: The Value Chain and Accounting Information Systems
Learning Objective: 01-04 Describe how business processes affect the firm's value chain.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
2) Accounting Information Systems at this date are all computerized.
C
Answer: FALSE
Diff: 1Topic: Data versus Information LE
Learning Objective: 01-02 Distinguish among data, information, and an information system.
Bloom's: Remember
AACSB: Reflective Thinking
ST
AICPA: BB Industry; FN Decision Making
BE
3) Business value includes all those items, events and interactions that determine the
financial health and well-being of the firm.
Answer: TRUE
Diff: 1Topic: The Value Chain and Accounting Information Systems
Learning Objective: 01-04 Describe how business processes affect the firm's value chain.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
4) The Certified Information Technology Professional (CITP) is a professional designation
for those with a broad range of technology knowledge and does not require a CPA.
Answer: FALSE
3
, BESTLEC
Diff: 1Topic: Role of Accountants in Accounting Information Systems
Learning Objective: 01-03 Distinguish the roles of accountants in providing information, and
explain certifications related to accounting information systems.
Bloom's: Remember AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
5) The Certified Information Systems Auditor (CISA) is a professional designation
generally sought by those performing IT audits.
Answer: TRUE
Diff: 1Topic: Role of Accountants in Accounting Information Systems
Learning Objective: 01-03 Distinguish the roles of accountants in providing information, and
C
explain certifications related to accounting information systems.
Bloom's: Remember AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
LE
6) Information is defined as being data organized in a meaningful way that is useful to the
ST
user. Answer: TRUE
Diff: 1Topic: Data versus Information
Learning Objective: 01-02 Distinguish among data, information, and an information system.
BE
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
7) Data is defined as being information organized in a meaningful way that is useful to the
user. Answer: FALSE
Diff: 1Topic: Data versus Information
Learning Objective: 01-02 Distinguish among data, information, and an information system.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
4
Test Bank
For Accounting Information Systems, 4th Edition.
By Richardson, Chang, Smith
All Chapters 1 – 17
C
LE
ST
BE
1
, BESTLEC
TABLE OF CONTENT
Chapter 1: Accounting Information Systems and Firm Value
Chapter 2: Data Analytics: Addressing Accounting Questions with Data
Chapter 3: Data Analytics: Data Visualizations
Chapter 4: Process Modeling and Documentation Tools
Chapter 5: Data Modeling and Control Concepts
Chapter 6: Relational Databases and Enterprise Systems
Chapter 7: Sales and Collections Business Process
Chapter 8: Purchases and Payments Business Process
Chapter 9: Conversion Business Process
C
Chapter 10: Integrated Project
LE
Chapter 11: Accounting Information Systems and Internal Controls
Chapter 12: Cybersecurity and Computer Fraud
Chapter 13: Monitoring and Auditing AIS
ST
Chapter 14: EXtensible Business Reporting Language (XBRL)
Chapter 15: Emerging Technologies: Blockchain and AI Automation
BE
Chapter 16: The Balanced Scorecard and Business Value of Information Technology
Chapter 17: Justifying and Planning IT Initiatives Using Project Management
Techniques
2
, BESTLEC
Chapter 1 Accounting Information Systems and Firm Value
1) Accounting and Finance is a primary activity in the value chain.
Answer: FALSE
Diff: 1Topic: The Value Chain and Accounting Information Systems
Learning Objective: 01-04 Describe how business processes affect the firm's value chain.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
2) Accounting Information Systems at this date are all computerized.
C
Answer: FALSE
Diff: 1Topic: Data versus Information LE
Learning Objective: 01-02 Distinguish among data, information, and an information system.
Bloom's: Remember
AACSB: Reflective Thinking
ST
AICPA: BB Industry; FN Decision Making
BE
3) Business value includes all those items, events and interactions that determine the
financial health and well-being of the firm.
Answer: TRUE
Diff: 1Topic: The Value Chain and Accounting Information Systems
Learning Objective: 01-04 Describe how business processes affect the firm's value chain.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
4) The Certified Information Technology Professional (CITP) is a professional designation
for those with a broad range of technology knowledge and does not require a CPA.
Answer: FALSE
3
, BESTLEC
Diff: 1Topic: Role of Accountants in Accounting Information Systems
Learning Objective: 01-03 Distinguish the roles of accountants in providing information, and
explain certifications related to accounting information systems.
Bloom's: Remember AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
5) The Certified Information Systems Auditor (CISA) is a professional designation
generally sought by those performing IT audits.
Answer: TRUE
Diff: 1Topic: Role of Accountants in Accounting Information Systems
Learning Objective: 01-03 Distinguish the roles of accountants in providing information, and
C
explain certifications related to accounting information systems.
Bloom's: Remember AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
LE
6) Information is defined as being data organized in a meaningful way that is useful to the
ST
user. Answer: TRUE
Diff: 1Topic: Data versus Information
Learning Objective: 01-02 Distinguish among data, information, and an information system.
BE
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
7) Data is defined as being information organized in a meaningful way that is useful to the
user. Answer: FALSE
Diff: 1Topic: Data versus Information
Learning Objective: 01-02 Distinguish among data, information, and an information system.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
4
