Information Systems for Accountants
Final Exam Questions
Course Introduction
This course explores the integration of information systems with accounting practices, emphasizing the role technology plays in capturing, processing, and reporting financial data. Students will examine the design and implementation of accounting information systems (AIS), focusing on how these systems support decision-making, internal controls, and audit functions. Topics include database management, transaction processing, security measures, ethical considerations, and the impact of emerging technologies such as cloud computing and data analytics on the accounting profession. By the end of the course, students will understand the critical importance of information systems in modern accounting environments and how to leverage these tools effectively for greater organizational efficiency and compliance.
Recommended Textbook
Accounting Information Systems 9th Edition by Ulric J. Gelinas
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Chapter 1: Introduction to Accounting Information Systems
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Q1) Which of the following questions might the accountant answer in the design of the AIS?
A)what will be recorded
B)what controls are necessary
C)what reports will be produced
D)all of the above
Answer: D
Q2) The consistency principle is violated when a firm uses straight-line depreciation one year and changes to declining balance depreciation the next year.
A)True
B)False
Answer: True
Q3) Strategic management requires more detailed information than operations management.
A)True
B)False Answer: False
Q4) The component parts of any system are known as a ____________________. Answer: subsystems
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Chapter 2: Enterprise Systems
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Q1) An Application Programming Interface (API) is a means for connecting to a system or application provided by the developer of that application.
A)True
B)False
Answer: True
Q2) A ____________________ is a basic unit of data such as a letter, number, or special character.
Answer: character
Q3) An add-on software module in an enterprise system might be a customer relationship management system (CRM).
A)True
B)False
Answer: True
Q4) The module that handles internal accounting including cost center accounting, activity based accounting, and budgeting is
Answer: controlling and profitability analysis
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Chapter 3: Electronic Business E-Business Systems
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Sample Questions
Q1) Electronic document management (EDM) includes all of the following except:
A)capturing document images
B)controlling document images
C)storing document images
D)all of the above are included in EDM
Answer: B
Q2) A type of intranet, which has been extended to limited external access, is referred to as an extranet.
A)True
B)False
Answer: True
Q3) ____________________ provide an Internet base for companies to place products up for bid or for buyers to put proposed purchases up for bid.
Answer: Internet auction markets
Q4) ____________________ is a service provided for a fee to vendors in order to provide a limited endorsement to users of the vendor's web site that the site is in fact reliable and event data security is reasonable.
Answer: Internet assurance
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Chapter 4: Documenting Information Systems
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Sample Questions
Q1) The data flows in a logical flow diagram show:
A)how the data are transmitted
B)where the data are transmitted
C)the nature of the data being transmitted
D)who receives the transmitted data
Q2) ______________________________ activities include retrieving data from storage, transforming data, or filing data.
Q3) All of the following are "guidelines" for grouping activities in a level 0 DFD except:
A)group activities if they occur in the same place and at the same time
B)group activities if they occur at different times in the same place
C)group activities if they occur at the same time but in different places
D)group activities that seem to be logically related
Q4) In a data flow diagram, a(n) _________________________ symbol portrays a source or a destination of data outside the system.
Q5) In a data flow diagram, a(n) ____________________ symbol represents a pathway for data.
Q6) Compare and contrast the description and use of physical data flow diagrams and logical data flow diagrams.
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Chapter 5: Database Management Systems
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Q1) The database administrator is responsible for administrative and technical issues related to the database management system.
A)True
B)False
Q2) Analyzing collected historical data with multidimensional analytic tools and exploratory techniques is called _________________________.
Q3) The goal of ____________________ is to produce a database model that contains relationships that are in 3NF.
Q4) A computer's ability to imitate human decision making when confronting complex situations is called _____________.
Q5) _________________________ refers to the exploration, aggregation, and analysis of large quantities of varied data from across the organization.
Q6) A data model depicts graphically the requirements for data as specified by the:
A)database
B)enterprise
C)user
D)database administrator
Q7) Primary key ______________ in tables must be unique identifiers.
Page 7
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Chapter 6: Relational Databases and Sql
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Q1) ____________________ is a powerful database language that can be used to define database systems, query the database for information, generate reports from the database, and access databases from within programs using embedded commands.
Q2) The fundamental requirement for moving toward an event driven model is the complete integration of data related to an organization's business events.
A)True
B)False
Q3) A(n) ____ is an item of data that characterizes an entity or relationship
A)agent
B)composite attribute
C)attribute
D)instance
Q4) The constraint that is specifies the degree of minimum participation of one entity in the relationship with the other entity is called:
A)cardinality constraint
B)participation constraint
C)economic constraint
D)logical constraint
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Chapter 7: Controlling Information Systems: Introduction to
Enterprise Risk Management and Internal Control
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Q1) A major reason management must exercise control over an organization's business processes is to provide reasonable assurance that the company is in compliance with applicable legal and regulatory obligations.
A)True
B)False
Q2) The section of Sarbanes Oxley that requires a company's CEO and CFO to certify quarterly and annual reports is:
A)Title I - Public Company Accounting Oversight Board
B)Title II - Auditor Independence
C)Title III - Corporate Responsibility
D)Title IV - Enhanced Financial Disclosures
Q3) Which component of the ERM framework is best described here: Internal and external events affecting achievement of an entity's objectives must be identified, distinguishing between risks and opportunities.Opportunities are channeled back to management's strategy or objective-setting processes.
A)control activities
B)event identification
C)risk assessment
D)risk response
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Chapter 8: Controlling Information Systems: Introduction to Pervasive Controls
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Q1) A fidelity bond indemnifies a company in case it suffers losses from defalcations committed by its employees.
A)True
B)False
Q2) Within the data center, the data librarian function grants access to programs, data, and documentation to authorized personnel only.
A)True
B)False
Q3) The site that maintains copies of a primary computing site's programs and data is a ____________________ site.
Q4) The information systems function ______________________________ provides efficient and effective operation of the computer equipment by performing tasks such as mounting tapes, disks, and other media and monitoring equipment operation.
Q5) The function composed of people, procedures, and equipment that is typically called the information systems department, IS department, or IT department is the
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Q6) __________________________ controls restrict access to data, programs and documentation.
Chapter 9: Controlling Information Systems: Business
Process and Application Controls
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Q1) A(n) ______________________________ employs data encryption--specifically public-key cryptography--to authenticate a system user's identity and to verify the integrity of a message transmitted by that user.
Q2) ___________________________________ regulate transaction processing by calculating control totals at various points in a processing run and subsequently comparing those totals.
Q3) _________________________ are simple counts of the number of documents entered.
Q4) Digital signatures addresses all of the following control goals except:
A)ensure security of resources
B)ensure input completeness
C)ensure input validity
D)ensure input accuracy
Q5) The most error-prone and inefficient step in an operations or information process is
Q6) Input control goals include those to ensure input validity, input completeness and input accuracy.
A)True
B)False
Q7) In the control matrix the P stands for ____________________ controls. Page 11
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Chapter 10: The Order Entrysales Oes Process
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Q1) A tickler file is one that is reviewed on a current and regular basis for the purpose of taking action to clear the items from that file.
A)True
B)False
Q2) The _________________________ data normally contains standing data about each customer, such as name, address, and telephone number.
Q3) ___________________________________ are sent to customers to notify them that their orders have been accepted and to inform them of the expected shipping date.
Q4) If a customer refuses to accept a back order, then the sales order is terminated and is shown by a ____________________ data flow.
Q5) A data flow or event that causes a process to begin is called a:
A)tickler
B)trigger
C)document
D)validity check
Q6) In the ER diagram for OE/S, STOCK_PICK triggers ____________________.
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Chapter 11: The Billingaccounts Receivable Cash Receipts
Barcr Process
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Q1) Recording B/AR/CR event data is generally the responsibility of the accounts receivable department, which typically reports to the ____________________ function.
Q2) In an open-item system, accounts receivable records consist of a customer's current balance due, past-due balance, and the finance charges and payments related to the account.
A)True
B)False
Q3) Which of the following segregation of duties is not required for the B/AR/CR business process controls to be effective:
A)price authorization and billing
B)treasury and controllership
C)bank reconciliation and cash receipts
D)all of these are required for effective control
Q4) The B/AR/CR process completes the:
A)billing process
B)production process
C)order-to-cash process
D)inventory process
Q5) The ____________________ event data contains invoice records.
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Chapter 12: The Purchasing Process
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Q1) Supply chain management (SCM) is the combination of processes and procedures used to ensure the delivery of goods and services to customers at the lowest cost while providing the highest value to the customers.
A)True
B)False
Q2) As used in the purchasing process chapter, the term ____________________ refers to raw materials, merchandise, supplies, fixed assets, or intangible assets.
Q3) Issues related to the purchasing function, such as kickbacks, bribes, conflicts of interest, and the like are often addressed by ____.
A)job descriptions
B)corporate codes of conduct
C)computer security modules
D)vendor master files
Q4) The business document that accompanies the purchased inventory from the vendor and identifies the shipment and triggers the inventory receiving process is the
Q5) The _________________________ is the primary key for relational table for vendors.
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Chapter 13: Accounts Payablecash Disbursements Apcd Process
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Q1) The vendor sends a _________________________ to notify the purchaser of an obligation to pay for goods or services ordered by and shipped to the purchaser.
Q2) The control plan _____________________________________________ requires that the authority for recording a vendor invoice come from the purchase order and receiving report that were created by entities other than the one that records the vendor invoice.
Q3) ______________________________ is a process by which an organization pays for a purchase on the basis of the receipt of the goods.
Q4) Within the make payment process, the three subprocesses are "Prepare proposed payments", "Select and record payments," and ___________________________________.
Q5) The control plan tickler file of payments due, is directed primarily at which of the following control goals?
A)select a vendor who will provide the best quality at the lowest price by the promised delivery date
B)input validity
C)input accuracy
D)input completeness
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Chapter 14: The Human Resources Process HR
Management and Payroll Processes
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Q1) Which of the following is based on the three principles of, individuals' value to the organization, a broad definition of human assets, and that a person's relationship with the organization must be nurtured for maximum lifetime value?
A)human resource management
B)personnel management
C)human capital management
D)strategic management
Q2) The payroll process maintains data for payroll taxes, fringe benefits, attendance reporting, timekeeping, and paying employees for work performed.
A)True
B)False
Q3) According to the text, what is the process of managing how people are hired, developed, assigned, motivated and retained that presumes that employees are a strategic investment?
A)organizational management
B)personnel management
C)human capital management
D)none of the above
Q4) The employee wage and tax statement is known as a ____________________.
Page 17
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Chapter 15: Integrated Production Processes IPP
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Q1) Which of the following is an ERP add on system that organizes data by product, including designs, manufacturing specifications, quality and warranty performance?
A)product life cycle management
B)throughput
C)push manufacturing
D)pull manufacturing
Q2) A process costing system attempts to assign costs to products based on the amount of service operations, such as purchase order preparation, material handling, storage time, wait time, and other nonvalue-added processes, that the products consume.
A)True
B)False
Q3) The process of comparing actual information about input costs and usage to standards is:
A)standard costing
B)process costing
C)variance analysis
D)activity based costing
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Chapter 16: General Ledger and Business Reporting Glbr Process
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Q1) _____________________________________________ is an XML-based language consisting of a set of tags that are used to unify the presentation of business reporting information into a single format.
Q2) In a logical DFD for the general ledger/business reporting (GL/BR) process, which of the following processes normally would not update the general ledger master data?
A)Record budget.
B)Post events data.
C)Record adjustments.
D)Prepare financial statements.
Q3) The general ledger master data contains summarized information of all of an organization's business event data.
A)True
B)False
Q4) The business reporting process comprises accumulating, classifying, and recording data, fueling the financial reporting, business reporting, and other reporting subsystems.
A)True
B)False
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Chapter 17: Acquiring and Implementing Accounting Information Systems
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Q1) In structured systems analysis, the analysis preferably should start with an analysis and documentation of:
A)the current physical system description
B)the current logical system description
C)the future logical system description
D)the future physical system description
Q2) Personnel fringe benefits are an example of a(n) ____ cost.
A)direct cost
B)indirect cost
C)intangible cost
D)nonrecurring cost
Q3) The modular approach is also referred to as the phased approach.
A)True
B)False
Q4) Tasks of the _________________________ phase are to conduct post implementation review and to perform systems maintenance.
Q5) The direct approach is also known as the big bang or cold turkey approach.
A)True
B)False
Q6) The removal of program errors is called ____________________. Page 20
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