AIS Final Exam questions with
complete solutions graded A+
2025/2026
1. An accounting information system serves many functions - which of the following is NOT one
of those functions? (2 Points)
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 - correct answer ✔✔b
2. Output from an accounting information system would NOT include: (2 Points)
a) Checks to vendors
b) Invoices from vendors
c) Customer statements
d) Purchase orders - correct answer ✔✔b
3. The purposeful and organized changing of business processes to make them more efficient is
referred to as: (2 Points)
a) Information Technology Engineering
b) Information Systems Management
c) Business Process Reengineering
d) Business Process Supply Chain - correct answer ✔✔c
4. A collection of data stored on a computer in a form that allows the data to be easily accessed,
retrieved, manipulated, and stored is referred to as a(n): (2 Points)
,a) Accounting Information System
b) Information Technology
c) Database
d) Master File - correct answer ✔✔c
5. The organization of files in a computer system normally uses one of two different access
methods. The access method where the files are not stored in sequence, one record not stored
immediately after another, is referred to as: (2 Points)
a) Indexed Access
b) Batch Access
c) Sequential Access
d) Random Access - correct answer ✔✔d
6. A type of online processing where a transaction is processed immediately so that the output
is available immediately is termed: (2 Points)
a) Virtual Processing
b) Sequential Processing
c) Real-Time Processing
d) Batch Processing - correct answer ✔✔c
7. A company's private network, accessible only to the employees of that company is the: (2
Points)
a) WAN
b) Intranet
c) Internet
d) LAN - correct answer ✔✔b
,8. ________ is accomplished through ongoing management activities, separate evaluations, or
both. (2 Points)
a) Control activities
b) Risk Assessment
c) Risk Response
d) Monitoring - correct answer ✔✔d
9. The purpose of this 2002 act was to improve financial reporting and reinforce the importance
of corporate ethics. (2 Points)
a) Foreign Corrupt Practices Act
b) Sarbanes-Oxley Act
c) Securities and Exchange Act
d) Treadway Act - correct answer ✔✔b
10. The proper management, control, and use of IT systems are known as: (2 Points)
a) IT Governance
b) IT Controls
c) IT Risk Management
d) IT Code of Ethics - correct answer ✔✔a
11. Location-independent (Remote) computing in which shared data centers deliver hosted IT
services over the Internet is called (2 Points)
a) IT outsourcing
b) network administration
c) cloud computing
d) custom software - correct answer ✔✔c
, 12. The value of information for users is determined by all of the following except (2 Points)
a) reliability
b) relevance
c) convenience
d) completeness - correct answer ✔✔c
13. The correct order of the computer data hierarchy is: (2 Points)
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 - correct answer ✔✔c
14. The process of searching for identifiable patterns in data is called: (2 Points)
a) Sequential processing
b) Data mining
c) Data warehousing
d) Real-time processing - correct answer ✔✔b
15. A prescribed sequence of work steps preformed in order to produce a desired result for the
organization is called a(n): (2 Points)
a) Accounting Information System
b) Business Process
c) Financial Transaction
d) Capital Transaction Process - correct answer ✔✔b
complete solutions graded A+
2025/2026
1. An accounting information system serves many functions - which of the following is NOT one
of those functions? (2 Points)
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 - correct answer ✔✔b
2. Output from an accounting information system would NOT include: (2 Points)
a) Checks to vendors
b) Invoices from vendors
c) Customer statements
d) Purchase orders - correct answer ✔✔b
3. The purposeful and organized changing of business processes to make them more efficient is
referred to as: (2 Points)
a) Information Technology Engineering
b) Information Systems Management
c) Business Process Reengineering
d) Business Process Supply Chain - correct answer ✔✔c
4. A collection of data stored on a computer in a form that allows the data to be easily accessed,
retrieved, manipulated, and stored is referred to as a(n): (2 Points)
,a) Accounting Information System
b) Information Technology
c) Database
d) Master File - correct answer ✔✔c
5. The organization of files in a computer system normally uses one of two different access
methods. The access method where the files are not stored in sequence, one record not stored
immediately after another, is referred to as: (2 Points)
a) Indexed Access
b) Batch Access
c) Sequential Access
d) Random Access - correct answer ✔✔d
6. A type of online processing where a transaction is processed immediately so that the output
is available immediately is termed: (2 Points)
a) Virtual Processing
b) Sequential Processing
c) Real-Time Processing
d) Batch Processing - correct answer ✔✔c
7. A company's private network, accessible only to the employees of that company is the: (2
Points)
a) WAN
b) Intranet
c) Internet
d) LAN - correct answer ✔✔b
,8. ________ is accomplished through ongoing management activities, separate evaluations, or
both. (2 Points)
a) Control activities
b) Risk Assessment
c) Risk Response
d) Monitoring - correct answer ✔✔d
9. The purpose of this 2002 act was to improve financial reporting and reinforce the importance
of corporate ethics. (2 Points)
a) Foreign Corrupt Practices Act
b) Sarbanes-Oxley Act
c) Securities and Exchange Act
d) Treadway Act - correct answer ✔✔b
10. The proper management, control, and use of IT systems are known as: (2 Points)
a) IT Governance
b) IT Controls
c) IT Risk Management
d) IT Code of Ethics - correct answer ✔✔a
11. Location-independent (Remote) computing in which shared data centers deliver hosted IT
services over the Internet is called (2 Points)
a) IT outsourcing
b) network administration
c) cloud computing
d) custom software - correct answer ✔✔c
, 12. The value of information for users is determined by all of the following except (2 Points)
a) reliability
b) relevance
c) convenience
d) completeness - correct answer ✔✔c
13. The correct order of the computer data hierarchy is: (2 Points)
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 - correct answer ✔✔c
14. The process of searching for identifiable patterns in data is called: (2 Points)
a) Sequential processing
b) Data mining
c) Data warehousing
d) Real-time processing - correct answer ✔✔b
15. A prescribed sequence of work steps preformed in order to produce a desired result for the
organization is called a(n): (2 Points)
a) Accounting Information System
b) Business Process
c) Financial Transaction
d) Capital Transaction Process - correct answer ✔✔b
