AIS Design and Implementation
Midterm Exam
Course Introduction
AIS Design and Implementation explores the principles, methodologies, and technologies involved in developing and deploying Accounting Information Systems (AIS) within organizations. The course covers system analysis and design, internal controls, database management, systems documentation, and integration of AIS with business processes. Students will gain hands-on experience in designing, configuring, and implementing AIS solutions, addressing issues such as security, data integrity, and regulatory compliance. By the end of the course, participants will have a comprehensive understanding of how AIS supports decision-making and operational efficiency in organizational contexts.
Recommended Textbook
Accounting Information Systems The Crossroads of Accounting and IT 1st Edition by Donna Kay
Available Study Resources on Quizplus
14 Chapters
1401 Verified Questions
1401 Flashcards
Source URL: https://quizplus.com/study-set/3435 Page 2
Chapter 1: Accounting Systems Insights
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68247
Sample Questions
Q1) What is an alternative to "hard keyed" data?
A)Using variables in the program, such as cell addresses in a spreadsheet
B)Creating the program in a way that does not require data
C)If user requirements are correctly defined, the data will not change and may be "hard keyed."
D)Alternatives to "hard keyed" data is not possible. All data must be "hard keyed."
Answer: A
Q2) How much time do accountants spend using spreadsheets?
A)30%
B)50%
C)80%
D)90%
Answer: D
Q3) The Customer Module of a baseline accounting system includes creating purchase orders.
A)True
B)False
Answer: False
To view all questions and flashcards with answers, click on the resource link above.
3
Chapter 9: XBRL: Intelligent Business Reporting
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68234
Sample Questions
Q1) Which linkbase defines the relationships between the elements and the external regulations or standards?
A)Label link
B)Calculation link
C)Definition link
D)Reference link
Answer: D
Q2) XBRL has the ability to tag both numerical and nonnumerical data.
A)True
B)False
Answer: True
Q3) XBRL is a programming language that includes ________, data about data.
Answer: metadata
Q4) Identifier elements
Answer: Answers: D
Q5) You can think of the XBRL tags as foreign keys for data contained in financial reports.
A)True
B)False
Answer: False
To view all questions and flashcards with answers, click on the resource link above. Page 4
Chapter 8: Accounting and Sustainability Intelligence
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68235
Sample Questions
Q1) How can XBRL help simplify accounting for sustainability?
Answer: XBRL uses electronic tags for data, both quantitative and qualitative. This is especially useful for sustainability accounting that involves significant amounts of qualitative data. Furthermore, the XBRL tags can be used for external performance reporting or for internal decision making and evaluation.
Q2) Which of the following is the emerging form of common currency in the built (buildings)environment?
A)H<sub>2</sub>O
B)CO
C)H<sub>2</sub>O<sub>2</sub>
D)C O<sub>2</sub>
Answer: D
Q3) Which of the following steps is included in the sustainability IDa model but not in the IDM model?
A)Performance evaluation
B)Qualitative analysis
C)Implement decision
D)A and C
Answer: D
To view all questions and flashcards with answers, click on the resource link above. Page 5
Chapter 7: Accounting and Business Intelligence
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68236
Sample Questions
Q1) Business intelligence technologies
A)Typically has one user
B)Integrates data from operational database and data warehouse
C)Usually is not documented
D)Is quick to implement
Answer: B
Q2) How data is stored does not determine how the data is retrieved.
A)True
B)False
Answer: False
Q3) Business ________ focuses on how to use information technology to solve business problems.
Answer: Informatics
Q4) Strategic decisions are
A)Usually long term in nature and unstructured with a high degree of ambiguity
B)Semi-structured
C)Typically short term, impacting one year or less
D)Recurring and typically relate to ongoing business operations
Answer: A
To view all questions and flashcards with answers, click on the resource link above. Page 6
Chapter 6: Integrated Enterprise Systems
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68237
Sample Questions
Q1) Each time data is rekeyed, it presents another opportunity for errors to enter the system.
A)True
B)False
Q2) What are the benefits of an integrated enterprise system?
Q3) SAP calls the customer module a ________ module.
Q4) What is a stand-alone, or silo, computer system?
Q5) What SAP products are available for small and mid-sized companies?
Q6) Provide an example of how the integrated enterprise system technology permits data to flow through functional areas as it passes through the value chain.
Q7) SAP uses a navigation pane with tabs that correspond to the modules in the baseline accounting system.
A)True
B)False
Q8) In the early 1980s, data have to be moved from between personal computers using ________.
Q9) What is spaghetti code and why is/was it used?
Q10) To record items received, SAP uses a form called a ________.
Q11) ________ integrate workflow and business processes within and among enterprises. Page 7
To view all questions and flashcards with answers, click on the resource link above.
Page 8
Chapter 5: Business Processes: Purchasing, Sales, and Payroll Cycles
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68238
Sample Questions
Q1) Create a DFD for the Spice House Purchase Order narrative.
Q2) The advantage to the ________ approach is that the new system goes live all at once.
Q3) The Purchase Order Line table is an intersection table required to eliminate the many-to-many relationship between the Purchase Order table and the Item table.
A)True
B)False
Q4) The advantage to the ________ approach is the ability to test and resolve issues on a smaller scale.
Q5) The Create Purchase Orders, Receive Items, and Enter Bills are in which baseline accounting system?
A)Reporting
B)Customer
C)Banking
D)Vendor
Q6) The baseline accounting system can be customized using ________ to document the enterprise's business processes.
Q8) List the events in the EspressoCoffee Receive Customer Payment DFD. Page 9
Q7) What DFD level is the EspressoCoffee Make Deposit DFD? How do you know this?
To view all questions and flashcards with answers, click on the resource link above.
Page 10
Chapter 4: Accounting Systems and Business Processes
Available Study Resources on Quizplus for this Chatper
99 Verified Questions
99 Flashcards
Source URL: https://quizplus.com/quiz/68239
Sample Questions
Q1) Data flow diagrams may be used to document the current accounting system.
A)True
B)False
Q2) Best practices for business processes are often not built into baseline accounting systems.
A)True
B)False
Q3) A process is represented on a DFD by
A)A rounded rectangle
B)A square symbol
C)Lines and arrows
D)An open rectangle
Q4) An event typically associated with the vendor module of a baseline accounting system is
A)Create invoices
B)Receive payments
C)Make deposits
D)Receive inventory
Q5) Employees who hold positions within the company are considered ________ agents.
Q6) List the steps for reading a data flow diagram.
To view all questions and flashcards with answers, click on the resource link above. Page 11
Chapter 3: Accounting Interface: Database Forms, Queries,
and Reports
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68240
Sample Questions
Q1) What are the four main interface components of an accounting interface? What is the purpose of each component?
Q2) Query builder tools
A)Require the ability to write SQL programming code
B)Complicate the process of writing SQL programming code
C)Generate SQL programming code
D)Increase an accountant's dependance on IT developers
Q3) Which form would be used in the baseline customer module?
A)Purchase order
B)Deposit slip
C)Credit memo
D)B and C
Q4) Queries may be used with ________ to update data in the database.
A)Reports
B)Navigation
C)Forms
D)Tables
Q5) ________ tools help prevent dirty data from being inserted into a database.
Q6) In a baseline accounting system, an onscreen journal form is usually associated with the ________ module. Page 12
To view all questions and flashcards with answers, click on the resource link above. Page 13
Chapter 2: Accounting Databases
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68241
Sample Questions
Q1) An intersection table's primary key is a(n)________.
Q2) To add a vendor to the Vendor Orders table, the following information is required except
A)Vendor name
B)Vendor ID
C)Item Number
D)PO Number
Q3) Which field in the PURCHASE ORDERS table is a foreign key?
A)PO No
B)PO Date
C)Shipping
D)Vendor ID
Q4) Normalization is the process of increasing data redundancy in a relational database.
A)True
B)False
Q5) Database ________ are used to search the database and retrieve specific data from one or more database tables.
Q6) Database ________ store pieces of information about people, events, and objects.
Q7) Relational Database
To view all questions and flashcards with answers, click on the resource link above. Page 14
Chapter 14: Database Design: ERD, REA, and SQL
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68242
Sample Questions
Q1) In an REA, an entity can be a
A)Business object or event
B)Resource or business object
C)Resource, event, or agent
D)Business object or agent
Q2) Rule 1: Entity Integrity
Q3) In database design terminology, a customer is an
A)Occurrence
B)Object
C)Attribute
D)Entity
Q4) Rule 3: Domain Integrity
Q5) What is the purpose of an entity relationship diagram?
Q6) Besides retrieving data from a relational database, what else can you do with SQL statements?
Q7) In REA modeling, an agent is related to a resource through a(n)
A)Event
B)Attribute
C)Occurrence
D)Relationship
To view all questions and flashcards with answers, click on the resource link above. Page 15
Chapter 13: Accounting System Development
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68243
Sample Questions
Q1) Database modeling consists of preparing a pictorial representation of the accounting database.
A)True
B)False
Q2) Install
Q3) Economic problem
Q4) Performance problem
Q5) Operational feasibility
Q6) Technical feasibility
Q7) The establishment a vision and broad strategic framework for a new system occurs in the ________ phase of the SDLC.
Q8) The ________ methodology collects some user requirements to analyze, design, and build a sample to show the user to obtain feedback.
Q9) The ________ involves operating and maintaining the new system until it no longer satisfies the organization's needs.
Q10) The ________ phase of the SDLC is triggered by problems with the current system, by opportunities that the current system does not take advantage of, or by governmental regulations not satisfied by the current system
To view all questions and flashcards with answers, click on the resource link above. Page 16
Chapter 12: The Risk Intelligent Enterprise: Enterprise Risk Management
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68244
Sample Questions
Q1) Sharing
Q2) Which of the following is not a control objective that is met by storing a spreadsheet on a network server?
A)Access security codes
B)Firewall protection
C)Identification
D)Change log
Q3) Which of the following is not a dimension in an ERM cube?
A)ERM resources
B)ERM objectives
C)ERM components
D)ERM units
Q4) ________ practices offer a solution to reduce risk.
Q5) Risk intelligence involves using risk in a proactive, constructive way to create additional value for the enterprise.
A)True
B)False
To view all questions and flashcards with answers, click on the resource link above. Page 17
Q6) Since it is impossible to foreseeing and control for every possible threat, what approach does enterprise risk management take?
Chapter 11: Cybersecurity
Available Study Resources on Quizplus for this Chatper
102 Verified Questions
102 Flashcards
Source URL: https://quizplus.com/quiz/68245
Sample Questions
Q1) What is a honeypot and why is it used?
Q2) Which of the following is not considered a deterrent to the physical access to corporate offices?
A)GPS tracking
B)Locked doors
C)Fences
D)Cameras
Q3) List the 10 domains that comprise the 10-domain Common body of Knowledge (CBK)?
Q4) Encryption is a method of converting plaintext data into an unreadable form called
Q5) ________ developed the 10-domain Common Body of Knowledge (CBK)for IT security and controls.
Q6) Ethernet protocol
Q7) The Internet is a collection of many networks of various types, connecting different LANs MANs, and WANs together.
A)True
B)False
Q8) What are are the top reasons for the increase in fraud?
Q9) ________ software are computer programs used for managing computer Page 18
To view all questions and flashcards with answers, click on the resource link above.
Page 19
Chapter 10: Fraud and Internal Control
Available Study Resources on Quizplus for this Chatper
100 Verified Questions
100 Flashcards
Source URL: https://quizplus.com/quiz/68246
Sample Questions
Q1) Which COSO Internal Control-Integrated Framework essential component of an effective internal control system includes the accounting system for identifying, recording, processing, and reporting transactions and financial data?
A)Monitoring
B)Information and Communication
C)Control Activities
D)Control Environment
Q2) List and describe the 10 generally accepted privacy principles.
Q3) Substantive procedures collect evidence regarding the accuracy, completeness, and validity of data produced by the accounting system.
A)True
B)False
Q4) The COSO internal control component Information and Communication usually maps to which COBIT domain for IT processes?
A)PO2 Define the information architecture
B)PO1 Define a strategic IT plan
C)PO4 Define the IT processes, organization, and relationships
D)PO9 Assess and manage IT risks
Q5) List the three fraud and abuse categories. Provide examples.
To view all questions and flashcards with answers, click on the resource link above. Page 20