Accounting Information Systems: Controls and Processes (3rd Edition) – Comprehensive Study Notes & Revision Guide (Turner, Weickgenannt & Copeland)

Accounting Information Systems: Controls and Processes 3rd Edition by
t t t t t t t t




Leslie Turner, Andrea Weickgenannt & Mary Kay Copeland TestBank (All
t t t t t t t t t t t




t Chapters) | Verified Questions & Answers | 2026–2027 Exam Prep Study
t t t t t t t t t t




Guide t




Thisdocumentcontains:
t t




➢ AccountingInformationSystemsControls andProcesses3rdEditionTestBank
t t t t t t t t t




➢ 2026–2027Exam Preparation
t t




➢ AccountingInformationSystemsPracticeQuestions,
t t t t




➢ AccountingSystemsExamPrep
t t t




➢ AccountingInformationSystemsQuizAnswers
t t t t




➢ CybersecurityinAccountingTestBankt t t t




Page 1 of 21 t t t

, Accounting Information Systems Controls and Processes 3e Leslie Turner Andrea
t t t t t t t t t t




t Weickgenannt MaryKay Copeland(Test Bank All Chapters, 100% Original Verified,A+
t t t t t t t t t t t




Grade) t




ACCOUNTING INFORMATION SYSTEMS/3e t t




TURNER / WEICKGENANNT/COPELAND
t t t




TestBank: CHAPTER 1:Introduction toAIS t t t t t t




NOTE: All new or adjusted questions are in red. New questions are identified by the letter Aas part of the
t t t t t t t t t t t t t t t t t t t t




question number; adjustedquestions are identified by the letterX as partof the question number.
t t t t t t t t t t t t t t t t




Endof Chapter Questions:
t t t




1. When a company receivesreturned goods from a customer, the business processto accept the
t t t t t t t t t t t t t t




return would most likely be a(n):
t t t t t t




A. Administrative process t




B. Conversion process t




C. Expenditure process t




D. Revenue process t




2. Whichofthe following is least likely to be anoutputofthe accounting information system?
t t t t t t t t t t t t t t t




A. A check t




B. A report t




C. An invoice t




D. A bar code t t




3. Which ofthe following is not trueof the supply chain?
t t t t t t t t t t




A. Thesupply chain includesvendors. t t t t




B. Thesupplychain excludescustomers. t t t t




C. Thesupplychainincludesinformationflows. t t t t t




D. Thesupplychainincludessecondary suppliers. t t t t t




4. Which of the following is not anobjectiveof IT enablement?
t t t t t t t t t t




A. Increasedaccuracy of data t t t




B. Reduced cost t




C. Reducedsecurity problems t t




D. Increasedefficiency t




5. The correctorderof the computer data hierarchy is:
t t t t t t t t




A. Byte,bit, record, field, file, database t t t t t




B. Bit,byte, record, field, file,database t t t t t




C. Bit, byte, field,record, file, database t t t t t




D. Bit,byte,field, record, database, file t t t t t




6. Theprocessofsearching for identifiable patterns in data is called:
t t t t t t t t t t




A. Sequentialprocessing t




B. Data warehousing t




C. Datamining t




D. Real-timeprocessing t




Page 2 of 21 t t t

, 7. AnIT enabledsystem forpurchasingthatis an“invoice-less” system iscalleda(n):
t t t t t t t t t t t t t




A. Automated matching system t t




B. Evaluatedreceiptsettlement t t




C. E-payables
D. Pointof sale system t t t




8. The COSO report written for the purpose of assistingmanagers in the challenge of managing risk in
t t t t t t t t t t t t t t t t




their organization is entitled:
t t t t




A. InternalControl–IntegratedFramework t t t t




B. EnterpriseRiskManagement – Integrated Framework t t t t t




C. Corporate Governance Guidance t t




D. IT Governance Guidance t t




9. Accountantshave some form of useofthe AIS inall but which role? t t t t t t t t t t t t t




A. User
B. Programmer
C. Auditor
D. Designer

10. Which of the following is not trueof unethical behavior?
t t t t t t t t t




A. Theonlycategory ofunethicalbehaviorforaccountantsisinflatingrevenue.
t t t t t t t t t t




B. Accountantsareoftenpressured to helpcommitorcover upunethical behavior. t t t t t t t t t t t




C. Hackingis anunethicalbehaviorthataccountantsshouldbeconcernedabout. t t t t t t t t t t




D. Anaccountinginformationsystemcanbe used to cover upunethicalbehavior.
t t t t t t t t t t t




TEST BANK – CHAPTER 1 – MULTIPLE CHOICE
t t t t t t t




1. A prescribed sequence of worksteps preformed inorder to produce a desired result forthe
t t t t t t t t t t t t t t t




organization is called a(n):
t t t t




A. Accounting Information System t t




B. Business Process t




C. FinancialTransaction t




D. Capital Transaction Process t t




2. The processthatmust identify the transactionsto be recorded, capture allthe important details of
t t t t t t t t t t t t t t t




the transactions, properly process the transaction details, and provide reports is termed the:
t t t t t t t t t t t t t




A. Revenue Process t




B. Expenditure Process t




C. Accounting Information System t t




D. Business Process t




3. An accounting informationsystem servesmany functions - whichofthe following is NOT one of those
t t t t t t t t t t t t t t t t




functions?
t




A. Capture the detailsof a transaction t t t t t




B. Implement the start of a transaction t t t t t




C. Providereportsoftransactions t t t




D. Processthetransactionsdetailsintoappropriateaccounts t t t t t t




Page 3 of 21 t t t

, 4. Theproperorderofactivity in an accountinginformation systemwouldbe as follows:
t t t t t t t t t t t t t




A. Capture, Record, Process, Report t t t




B. Process,Record,Capture,Report t t t




C. Capture,Process,Report,Record t t t




D. Record,Capture,Process,Report t t t




5. Which ofthe following is notone ofthe general typesof business processes identified by the
t t t t t t t t t t t t t t t t




textbook?
t




A. RevenueProcesses t




B. Expenditure Processes t




C. Conversion Processes t




D. HumanResourceProcesses t t




6. A company’s
t encompasses the toneofan organizationand sets thebasis for how risk
t t t t t t t t t t t t t




is viewed and addressed by an entity’s people.
t t t t t t t t




A. Internal Environment t




B. Internal Controls Framework t t




C. Code of Ethics t t




D. IT Governance Structure
t t




7. Whichofthefollowing statements,relatedto business processes, is false?
t t t t t t t t t t




A. Eachbusiness process has adirect effect on the financialstatus of the organization.
t t t t t t t t t t t t t




B. A business processis initiated by a particular kindof event.
t t t t t t t t t t




C. Abusinessprocesshasawell-definedbeginningandend.
t t t t t t t t




D. Eachbusiness process is usually completedinarelativelyshort period.
t t t t t t t t t t




8. Whichofthe following is least likely to be partof anaccounting informationsystem function?
t t t t t t t t t t t t t t t




A. Recordtheaccounting data in the appropriate records. t t t t t t t




B. Generationof datato be part of theinformation system. t t t t t t t t t




C. Process the detailed accounting data. t t t t




D. Reportthesummarizedaccountingdata. t t t t




9. Workstepsthatare internal controlswithinthe business processwouldinclude:
t t t t t t t t t t t




A. Usingan electronicregisterto record all sales transactions.
t t t t t t t t




B. Combiningbothmanualandcomputerbasedrecords. t t t t t t




C. Reconciling acash register at the endof each day. t t t t t t t t t




D. Preparationof internal reportstomonitor the performanceofaspecific department. t t t t t t t t t t t




10. Five different componentsof the accountinginformation system were presentedinthe
t t t t t t t t t t t




textbook. Which of the following is not one of those components?
t t t t t t t t t t t




A. Worksteps withina business process intended to capture accountingdata asthebusiness
t t t t t t t t t t t t t




process occurs.
t t




B. Worksteps thatare internal controlswithin the business processto safeguard assets andto
t t t t t t t t t t t t t t




ensure the accuracy and completeness of the data.
t t t t t t t t




C. Worksteps thatgenerate both internal andexternal reports.
t t t t t t t t




D. Work stepsto assurethatall business processes arerecorded using computer-based
t t t t t t t t t t t




procedures.
t




Page 4 of 21 t t t