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Accounting Information Systems 9e Ulric Gelinas Richard Dull Patrick
Wheeler (Test Bank All Chapters, 100% Original Verified, A+ Grade)
Answers At The End Of Each Chapter
Chapter 1--Introduction to Accounting Information Systems
Student:
1. The three themes of the text are operating systems, e-business, and internal
control. True False
2. In an assurance service the accountant will provide the original information used for
decision making. True False
https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
,https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
3. Information systems reliability and electronic commerce have been identified by the AICPA as
potential assurance services.
True False
4. E-business is the application of electronic networks to undertake business processes among the
functional areas in an organization.
True False
5. The role of the accountant has evolved to include non-financial information and information
technology. True False
6. Enterprise systems integrate an organization's business processes and information
from all of an organization's functional areas.
True False
7. An information system consists of an integrated set of computer-based and manual components
established to provide information to users.
True False
8. Internal control is a process that provides complete assurance that the organization is meeting its
objectives, such as efficiency and effectiveness of operations and reliable reporting.
True False
https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
,https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
9. The Sarbanes-Oxley Act of 2002 has dramatically changed the daily work of financial
accountants and auditors.
True False
10. According to the Sarbanes-Oxley Act of 2002, management must identify, document, and
evaluate significant internal controls.
True False
11. According to the Sarbanes-Oxley Act of 2002 and PCAOB Auditing Standard No. 5,
management must audit and report on auditors' assertions about the organizations' systems of
internal controls.
True False
12. According to the Sarbanes-Oxley Act's Section 409, material changes in the organization's
financial condition must be disclosed to the public on a rapid and current basis.
True False
13. The Sarbanes-Oxley Act's Section 404 creates changes in both how companies document and
evaluate internal control and how auditors audit and report on internal control.
True False
14. Sarbanes-Oxley Section 404 compliance is a major line of business for the biggest
accounting firms. True False
15. The Sarbanes Oxley Act of 2002 applies to publicly traded companies and not-for-profit
entities. True False
16. Historically the purpose of an accounting information system is to collect, process, and report
financial aspects of business events.
True False
https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
, https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
17. The MIS is a subsystem of the
AIS. True False
https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
Accounting Information Systems 9e Ulric Gelinas Richard Dull Patrick
Wheeler (Test Bank All Chapters, 100% Original Verified, A+ Grade)
Answers At The End Of Each Chapter
Chapter 1--Introduction to Accounting Information Systems
Student:
1. The three themes of the text are operating systems, e-business, and internal
control. True False
2. In an assurance service the accountant will provide the original information used for
decision making. True False
https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
,https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
3. Information systems reliability and electronic commerce have been identified by the AICPA as
potential assurance services.
True False
4. E-business is the application of electronic networks to undertake business processes among the
functional areas in an organization.
True False
5. The role of the accountant has evolved to include non-financial information and information
technology. True False
6. Enterprise systems integrate an organization's business processes and information
from all of an organization's functional areas.
True False
7. An information system consists of an integrated set of computer-based and manual components
established to provide information to users.
True False
8. Internal control is a process that provides complete assurance that the organization is meeting its
objectives, such as efficiency and effectiveness of operations and reliable reporting.
True False
https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
,https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
9. The Sarbanes-Oxley Act of 2002 has dramatically changed the daily work of financial
accountants and auditors.
True False
10. According to the Sarbanes-Oxley Act of 2002, management must identify, document, and
evaluate significant internal controls.
True False
11. According to the Sarbanes-Oxley Act of 2002 and PCAOB Auditing Standard No. 5,
management must audit and report on auditors' assertions about the organizations' systems of
internal controls.
True False
12. According to the Sarbanes-Oxley Act's Section 409, material changes in the organization's
financial condition must be disclosed to the public on a rapid and current basis.
True False
13. The Sarbanes-Oxley Act's Section 404 creates changes in both how companies document and
evaluate internal control and how auditors audit and report on internal control.
True False
14. Sarbanes-Oxley Section 404 compliance is a major line of business for the biggest
accounting firms. True False
15. The Sarbanes Oxley Act of 2002 applies to publicly traded companies and not-for-profit
entities. True False
16. Historically the purpose of an accounting information system is to collect, process, and report
financial aspects of business events.
True False
https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
, https://www.stuvia.com/user/wisenurse?page=4&vakfilter=
17. The MIS is a subsystem of the
AIS. True False
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