Accounting Information Systems Controls and Processes 3e Leslie Turner Andrea
Weickgenannt Mary Kay Copeland (Test Bank All Chapters, 100% Original Verified, A+
Grade)
ACCOUNTING INFORMATION SYSTEMS/3e
TURNER / WEICKGENANNT/COPELAND
Test Bank: CHAPTER 1: Introduction to AIS
NOTE: All new or adjusted questions are in red. New questions are identified by the letter A as part of
the question number; adjusted questions are identified by the letter X as part of the question number.
End of Chapter Questions:
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
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
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 includes secondary suppliers.
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
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
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
Ch 1 Test bank – 3e Page 1 of 21
, 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
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
9. Accountants have some form of use of the AIS in all but which role?
A. User
B. Programmer
C. Auditor
D. Designer
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.
TEST BANK – CHAPTER 1 – MULTIPLE CHOICE
1. 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
2. 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
3. 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
Ch 1 Test bank – 3e Page 2 of 21
, 4. 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
5. Which of the following is not one of the general types of business processes identified by the
textbook?
A. Revenue Processes
B. Expenditure Processes
C. Conversion Processes
D. Human Resource Processes
6. A company’s ____________ encompasses the tone of an organization and sets the basis for how
risk is viewed and addressed by an entity’s people.
A. Internal Environment
B. Internal Controls Framework
C. Code of Ethics
D. IT Governance Structure
7. Which of the following statements, related to business processes, is false?
A. Each business process has a direct effect on the financial status of the organization.
B. A business process is initiated by a particular kind of event.
C. A business process has a well-defined beginning and end.
D. Each business process is usually completed in a relatively short period.
8. Which of the following is least likely to be part of an accounting information system function?
A. Record the accounting data in the appropriate records.
B. Generation of data to be part of the information system.
C. Process the detailed accounting data.
D. Report the summarized accounting data.
9. Work steps that are internal controls within the business process would include:
A. Using an electronic register to record all sales transactions.
B. Combining both manual and computer based records.
C. Reconciling a cash register at the end of each day.
D. Preparation of internal reports to monitor the performance of a specific department.
10. Five different components of the accounting information system were presented in the
textbook. Which of the following is not one of those components?
A. Work steps within a business process intended to capture accounting data as the business
process occurs.
B. Work steps that are internal controls within the business process to safeguard assets and to
ensure the accuracy and completeness of the data.
C. Work steps that generate both internal and external reports.
D. Work steps to assure that all business processes are recorded using computer-based
procedures.
Ch 1 Test bank – 3e Page 3 of 21
, 11. Output from an accounting information system would NOT include:
A. Checks to vendors
B. Invoices from vendors
C. Customer statements
D. Purchase orders
12. The entities, processes, and information flows that involve the movement of materials, funds,
and related information through the full logistics process, from the acquisition of raw materials
to the delivery of the finished products to the end use is a set of linked activities referred to as:
A. Management Information System
B. Supply Chain
C. Accounting Information System
D. Logistics Management
13. The organization and control of all materials, funds, and related information in the logistics
process, from the acquisition of raw materials to the delivery of finished products to the end
user is referred to as:
A. Supply Chain Management
B. Management Information System
C. Logistics Management
D. IT Enablement
14. When discussing the supply chain:
A. Any concern about vendors would relate only to those vendors with which a company has
direct contact.
B. Service providers would not be part of the supply chain.
C. Concern would not extend beyond the point where the product is shipped to a customer.
D. An entity may not be able to directly control all of the interrelated activities within the
supply chain.
15. Using IT systems to enhance efficiency and effectiveness of internal or supply chain processes is
called:
A. Information Technology Enablement
B. Information Systems Control
C. Information Technology Process Engineering
D. Information Technology Business Processes
16. The purposeful and organized changing of business processes to make them more efficient is
referred to as:
A. Information Technology Engineering
B. Information Systems Management
C. Business Process Reengineering
D. Business Process Supply Chain
Ch 1 Test bank – 3e Page 4 of 21
Weickgenannt Mary Kay Copeland (Test Bank All Chapters, 100% Original Verified, A+
Grade)
ACCOUNTING INFORMATION SYSTEMS/3e
TURNER / WEICKGENANNT/COPELAND
Test Bank: CHAPTER 1: Introduction to AIS
NOTE: All new or adjusted questions are in red. New questions are identified by the letter A as part of
the question number; adjusted questions are identified by the letter X as part of the question number.
End of Chapter Questions:
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
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
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 includes secondary suppliers.
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
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
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
Ch 1 Test bank – 3e Page 1 of 21
, 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
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
9. Accountants have some form of use of the AIS in all but which role?
A. User
B. Programmer
C. Auditor
D. Designer
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.
TEST BANK – CHAPTER 1 – MULTIPLE CHOICE
1. 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
2. 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
3. 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
Ch 1 Test bank – 3e Page 2 of 21
, 4. 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
5. Which of the following is not one of the general types of business processes identified by the
textbook?
A. Revenue Processes
B. Expenditure Processes
C. Conversion Processes
D. Human Resource Processes
6. A company’s ____________ encompasses the tone of an organization and sets the basis for how
risk is viewed and addressed by an entity’s people.
A. Internal Environment
B. Internal Controls Framework
C. Code of Ethics
D. IT Governance Structure
7. Which of the following statements, related to business processes, is false?
A. Each business process has a direct effect on the financial status of the organization.
B. A business process is initiated by a particular kind of event.
C. A business process has a well-defined beginning and end.
D. Each business process is usually completed in a relatively short period.
8. Which of the following is least likely to be part of an accounting information system function?
A. Record the accounting data in the appropriate records.
B. Generation of data to be part of the information system.
C. Process the detailed accounting data.
D. Report the summarized accounting data.
9. Work steps that are internal controls within the business process would include:
A. Using an electronic register to record all sales transactions.
B. Combining both manual and computer based records.
C. Reconciling a cash register at the end of each day.
D. Preparation of internal reports to monitor the performance of a specific department.
10. Five different components of the accounting information system were presented in the
textbook. Which of the following is not one of those components?
A. Work steps within a business process intended to capture accounting data as the business
process occurs.
B. Work steps that are internal controls within the business process to safeguard assets and to
ensure the accuracy and completeness of the data.
C. Work steps that generate both internal and external reports.
D. Work steps to assure that all business processes are recorded using computer-based
procedures.
Ch 1 Test bank – 3e Page 3 of 21
, 11. Output from an accounting information system would NOT include:
A. Checks to vendors
B. Invoices from vendors
C. Customer statements
D. Purchase orders
12. The entities, processes, and information flows that involve the movement of materials, funds,
and related information through the full logistics process, from the acquisition of raw materials
to the delivery of the finished products to the end use is a set of linked activities referred to as:
A. Management Information System
B. Supply Chain
C. Accounting Information System
D. Logistics Management
13. The organization and control of all materials, funds, and related information in the logistics
process, from the acquisition of raw materials to the delivery of finished products to the end
user is referred to as:
A. Supply Chain Management
B. Management Information System
C. Logistics Management
D. IT Enablement
14. When discussing the supply chain:
A. Any concern about vendors would relate only to those vendors with which a company has
direct contact.
B. Service providers would not be part of the supply chain.
C. Concern would not extend beyond the point where the product is shipped to a customer.
D. An entity may not be able to directly control all of the interrelated activities within the
supply chain.
15. Using IT systems to enhance efficiency and effectiveness of internal or supply chain processes is
called:
A. Information Technology Enablement
B. Information Systems Control
C. Information Technology Process Engineering
D. Information Technology Business Processes
16. The purposeful and organized changing of business processes to make them more efficient is
referred to as:
A. Information Technology Engineering
B. Information Systems Management
C. Business Process Reengineering
D. Business Process Supply Chain
Ch 1 Test bank – 3e Page 4 of 21
