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Test Bank for Accounting Information Systems, 1st Edition by Arline A. Savage

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Institución Accounting Information Systems
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Test Bank for Accounting Information Systems: Connecting Careers, Systems, and Analytics, 1st Edition 1e by Arline A. Savage, Danielle Brannock, Alicja Foksinska. Full Chapters test bank are included - Chapter 1 to 19 1 Accounting as Information 1.1 Why Is Accounting Information Important? 1-2 1.2 How Have Accounting Information Systems Evolved? 1-12 1.3 How Does Management Use Information? 1-18 1.4 What Is the Relationship Between Accounting and Data Analytics? 1-23 2 Risks and Risk Assessments 2.1 How Do We Understand Risk? 2-2 2.2 What Are the Types of Risks? 2-7 2.3 How Do We Prioritize Risk? 2-13 2.4 How Do We Respond to Risk? 2-18 3 Risk Management and Internal Controls 3.1 How Do Internal Controls Mitigate Risk? 3-2 3.2 How Are Controls Classified? 3-8 3.3 How Do We Assess Internal Controls? 3-16 3.4 Why Are Internal Control Frameworks Important? 3-21 4 Software and Systems 4.1 How Do Systems Capture and Process Data? 4-2 4.2 How Do Startups and Small Businesses Use Technology? 4-10 4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-15 4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22 5 Data Storage and Analysis 5.1 What Is Data? 5-2 5.2 How Is Data Stored? 5-8 5.3 What Makes Data “Big Data”? 5-11 5.4 How Do Accounting Professionals Use Data? 5-15 6 Designing Systems and Databases 6.1 How Are Systems Developed? 6-2 6.2 Which Methodology Should Be Used? 6-9 6.3 What Type of Database Should Be Used? 6-15 6.4 How Are Relational Databases Designed? 6-20 6.5 How Do We Interact with Data in a Database? 6-29 7 Emerging and Disruptive Technologies 7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2 7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7 7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-12 7.4 What Is Blockchain? 7-23 7.5 Why Should Accountants Care About Blockchain? 7-30 8 Documenting Systems and Processes 8.1 Why Do We Document Systems and 8.2 How Do We Know Which Type of Documentation to Use? 8-6 8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-12 8.4 How Do Data Flow Diagrams Show Information Flow? 8-19 Part II: Business Processes 9 Human Resources and Payroll Processes 9.1 How Are Human Resources and Payroll Related? 9-2 9.2 How Are New Employees Hired? 9-6 9.3 What Happens When an Employee Is Terminated? 9-13 9.4 How Do We Compensate Employees for Their Work? 9-19 9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-28 10 Purchasing and Payments Processes 10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain Management? 10-2 10.2 How Are Inventory and Other Goods and Services Purchased? 10-9 10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-17 10.4 How Do We Evaluate the Credit Payments Process? 10-24 10.5 How Does the AIS Capture Purchasing and Payments Data? 10-28 11 Conversion Processes 11.1 What Is the Relationship Between Conversion Processes, Inventory, and Supply Chain Management? 11-2 11.2 Why Is Cost Accounting Important to the Accounting Information System? 11-14 11.3 What Is Digital Manufacturing? 11-22 11.4 How Is Data Collected and Used? 11-26 14.5 How Do We Make Changes to Systems? 14-27 12 Marketing, Sales, and Collections Processes 12.1 How Do Marketing, Sales, and Collections Complete the Business Model? 12-2 12.2 Why Are Business Credit Sales More Complex Than Consumer Cash Sales? 12-12 12.3 How Do We Ensure That Revenue Is Correctly Recognized? 12-24 12.4 How Are Customer Payments Collected? 12-29 12.5 Which Reports and Analytics Give Insights into These Processes? 12-36 13 Financial Reporting Processes 13.1 How Is an AIS Involved in Financial Reporting? 13-2 13.2 How Are Financial Statements Generated by an AIS? 13-6 13.3 How Does XBRL Create Efficient Financial Reporting? 13-16 13.4 Are There Other Important Financial Accounting Reports? 13-20 13.5 How Is Financial Reporting Data Used for Insights and Decision Making? 13-25 Part III: Risk Assurance 14 Information Systems and Controls 14.1 What Framework Can We Use to Mitigate Risk Around Our Systems? 14-2 14.2 How Do We Decide Who Can Access Systems? 14-6 14.3 How Do We Physically Protect Our Systems? 14-13 14.4 How Do We Keep Our Systems Running? 14-18 15 Fraud 15.1 What Is Fraud? 15-2 15.2 How Do We Manage Fraud Risk? 15-8 15.3 How Does Asset Misappropriation Result in Fraud? 15-14 15.4 What Are the Characteristics of Financial Statement Fraud? 15-22 16 Cybersecurity 16.1 How Is Cybersecurity Relevant to the Accounting Profession? 16-2 16.2 How Do Cybercriminals Plan Attacks? 16-8 16.3 How Do Hackers Gain Unauthorized Access? 16-15 16.4 How Do Attackers Shut Down a System? 16-21 Part IV: Technology and Analytics 17 Data Analytics 17.1 How Is Data Analytics Changing the Accounting Profession? 17-2 17.2 How Do We Explore a Data Set? 17-7 17.3 How Do We Investigate Interesting Occurrences in a Data Set? 17-13 17.4 Which Analytics Techniques Are Gaining Popularity in the Accounting Profession? 17-18 18 Data Visualization 18.1 How Does Visualization Tell a Story with Data? 18-2 18.2 What Are the Fundamentals of Design? 18-7 18.3 How Do Visualizations Help Us Explore Data? 18-13 18.4 When Should Explanatory Visualizations Be Used for Storytelling? 18-25 GLOSSARY G-1 INDEX I-1 Online Chapter 19 Audit Assurance 19.1 What Is the Difference Between Internal Audit and External Audit? 19-2 19.2 How Are Internal Audits Performed? 19-8 19.3 How Is Testing Performed? 19-13 19.4 What Happens After an Audit? 19-21

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Created fBy: fTest
fBanks


Test fBank ffor fAccounting fInformation fSystems, f1st
Edition fby fArline fA. fSavage fLatest f2024
f


Chapter f01: fAccounting fas fInformation
1) Accounting fcommunicates fto fstakeholders
A) minimally frequired fpublic ffinancial fdata.
B) the ffinancial foutcomes fof foperating, finvesting, fand ffinancing factivities.
C) the fsales fstrategy ffor fthe foperating, fmarketing, fand fsales factivities.
D) black fand fwhite fdetails fabout fthe feconomics fof foperating factivities.
fAnswer: fB fDiff: f1

Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB:
fCommunication fBloom's: fComprehension fAICPA: fAC: fReporting




2) Accounting fcommunicates fthe ffinancial foutcomes fof fa fbusiness's factivities ffor
A) operating.
B) investing.
C) financing.
D) All fof fthese fanswer fchoices fare fcorrect. fAnswer:
fD fDiff: f1

Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB:
fCommunication fBloom's: fComprehension fAICPA: fAC: fReporting




3) In fwhat fway fdo fmanagement fteams fuse faccounting fdata?
A) Management fteams fuse faccounting fdata fto fmake fbusiness fdecisions.
B) Management fteams fuse faccounting fdata fto fmake fand fexecute fplans.
C) Management fteams fuse feconomic fand faccounting fdata ftogether fto fmake fdecisions.
D) All fof fthese fanswer fchoices fare fcorrect. fAnswer: fD

Test fBank Page f1

,Created fBy: fTest
fBanks

Diff: f1
Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB: fAnalytic
fBloom's: f Comprehension

AICPA: f AC: fRisk fAssessment, fAnalysis, fand fManagement


4) Which fstatement fis fTRUE?
A) Accounting fconsists fof frigid fblack fand fwhite frules.
B) Accountants fcrunch fnumbers, fnot fmake fdecisions.
C) Accounting fhelps fsupport fa fprosperous fsociety.
D) Accountants ffocus fon fdebits fand fcredits, fnot fbusiness factivities.
fAnswer: fC fDiff: f1

Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB: fAnalytic
fBloom's: fComprehension fAICPA: fN/A




5) Which fof fthe ffollowing fis fNOT fa fcomponent fof fan finformation fsystem?
A) Hardware
B) Software
C) Input
D) Network fAnswer: fC fDiff: f1
Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB: fAnalytic
fBloom's: f Knowledge

AICPA: f AC: fSystems fand fProcess fManagement


6) Input fto fan finformation fsystem fconsists fof
A) raw fand funorganized fdata.


Test fBank Page f2

,Created fBy: fTest
fBanks

B) hardware fand fsoftware.
C) reported finformation.
D) processed
fdata.

Answer: f A
Diff: f1
Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB: fAnalytic
fBloom's: f Knowledge

AICPA: f AC: fSystems fand fProcess fManagement
7) Which fof fthe ffollowing fis fa fdefinition fof foutput ffrom fan finformation fsystem?
A) Output fis fraw fand funorganized fdata.
B) Output fis finformation fproduced fby fprocessing fdata.
C) Output fis fdatabase ffacts fand ffigures.
D) Output fis finformation fcollected ffrom fusers. fAnswer: fB


Diff: f1
Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB: fAnalytic
fBloom's: f Comprehension

AICPA: f AC: fSystems fand fProcess fManagement


8) Which fstatement fconcerning fdata fis fTRUE?
A) Data fis fuseless fto fa fbusiness funtil ftransformed finto finformation.
B) Data fis fthe foutput ffrom fan finformation fsystem.
C) Data fis forganized finto funderstandable fformats.
D) Data fis fprocessed fbefore fbeing finput finto fthe finformation fsystem.
fAnswer: fA fDiff: f1

Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Test fBank Page f3

, Created fBy: fTest
fBanks

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB: fAnalytic
fBloom's: f Comprehension

AICPA: f AC: fSystems fand fProcess fManagement


9) Which fof fthe ffollowing factivities fwould fNOT fresult fin fa ftransaction fin fan
faccounting finformation fsystem?

A) Sell fgoods fto fa fcustomer fon faccount
B) Purchase fsupplies fon fcredit
C) Prepay ffor fsix fmonths fof finsurance
D) Receive fa fcustomer forder fAnswer:
fD fDiff: f2

Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB: fAnalytic
fBloom's: f Application

AICPA: f AC: fSystems fand fProcess fManagement


10) Which fof fthe ffollowing factivities fresults fin fa ftransaction fan faccounting
finformation fsystem?

A) Sell fgoods fto fa fcustomer
B) Submit fan forder fto fa fvendor
C) Create festimates ffor fa fcustomer
D) Receive fa fcustomer forder fAnswer:
fA fDiff: f2

Learning fObjective: f1.1 fExplain fhow faccounting faffects fboth fthe fdemand ffor fand fsupply fof
finformation.

Section fReference: fWhy fis fAccounting fInformation fImportant? fAACSB: fAnalytic
fBloom's: f Application

AICPA: f AC: fSystems fand fProcess fManagement


11) A fbusiness fmodel fis


Test fBank Page f4

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