Introduction to Accounting Information Systems
Final Exam
Course Introduction
Introduction to Accounting Information Systems explores the fundamental concepts, components, and applications of information systems in the accounting environment. This course examines how accounting information systems are designed, implemented, and used to collect, process, and communicate financial information for decision-making purposes. Students will learn about the role of information technology in supporting accounting functions, the types of accounting systems commonly used in organizations, internal controls, systems security, and emerging trends such as cloud computing and big data analytics. The course emphasizes both theoretical principles and practical skills through case studies, hands-on exercises, and analysis of real-world accounting information systems.
Recommended Textbook
Accounting Information Systems 11th Edition by George H. Bodnar
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14 Chapters
1942 Verified Questions
1942 Flashcards
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Page 2
Chapter 1: Accounting Information Systems: An Overview
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161 Verified Questions
161 Flashcards
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Sample Questions
Q1) Which of the following transaction processing cycles concerns events related to the distribution of goods and services to other organizations and the collection of related payments?
A) Production
B) Expenditure
C) Financial reporting
D) Revenue
Answer: D
Q2) Quick Response reader application can typically ________.
A) open a Web site
B) display a video
C) display text
D) All of these answers are correct.
Answer: D
Q3) An information center is a support facility for end users in an organization.
A)True
B)False
Answer: True
Q4) The IT benefits for AISs are ________,________,and ________.
Answer: automation,information organization,and communication
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Chapter 2: Systems Techniques and Documentation
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134 Verified Questions
134 Flashcards
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Sample Questions
Q1) In a logical data flow diagram for a payroll system,the employees' time cards would best be represented by which of the following symbols?
A) The terminator symbol
B) The process symbol
C) The data store symbol
D) The data flow symbol
Answer: A
Q2) The technique that is characterized by a series of charts that represent the system at increasing levels of detail is called
A) analytic flowcharting.
B) HIPO.
C) IPO.
D) logical data flow diagram.
Answer: B
Q3) Systems analysis involves formulating a blueprint for a completed system.
A)True
B)False
Answer: False
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Chapter 3: Ebusiness and Ecommerce
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119 Verified Questions
119 Flashcards
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Sample Questions
Q1) A three-tiered application architecture involves applications that contain ________ tiers.
A) conceptual, logical, and physical
B) conceptual, knowledge, and functional
C) presentation, logic, and data
D) planning, design, and implementation
Answer: C
Q2) The enterprise service bus (ESB)transfers data to users through a graphical user interface.
A)True
B)False Answer: False
Q3) Digital IDs are issued by a(n)________ ________. Answer: certifying authority
Q4) A system such as an Internet store can be fully automated with no human intervention.
A)True
B)False Answer: True
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Chapter 4: Transaction Processing and the Internal Control Process
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133 Verified Questions
133 Flashcards
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Sample Questions
Q1) What is corporate culture? Why might someone argue that the corporate culture has more influence over ethical behavior in a firm than the corporate ethics code of conduct?
Q2) Audit committees are usually charged with evaluation and assessment of a corporation's internal control processes.
A)True
B)False
Q3) Internal control is affected by an organization's
A) board of directors, management, and other personnel.
B) management and internal auditors.
C) management and external auditors.
D) board of directors, management, and shareholders.
Q4) Enterprise risk management contains eight components.Identify at least six and explain its importance to managing risk within a company.
Q5) The Sarbanes-Oxley Act of 2002 (SOA)allows the purchase or sale of stock by officers and directors and other insiders during blackout periods.
A)True
B)False
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Chapter 5: Fraud Examination and Fraud Management
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132 Verified Questions
132 Flashcards
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Sample Questions
Q1) How many written confessions should be prepared if the suspect has committed five crimes?
A) One
B) Three
C) Five
D) It depends on the crime committed.
Q2) You have been hired by your client to investigate an alleged fraud case.Due to the complex nature of your client's transactions,you determined that it is necessary for you to obtain expert opinions and analyses to aid your investigation.
Required:
a.Identify the qualifications that your expert will need to possess in order to serve as your expert consultant.
b.Describe the conditions under which your expert will be permitted to testify based on Rule 702.
Q3) In many fraud cases,the best approach is to
A) immediately stop a recurring fraud.
B) allow the fraud to continue.
C) hire forensic specialists.
D) both A and B
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Page 7
Chapter 6: Information Systems Security
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170 Verified Questions
170 Flashcards
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Sample Questions
Q1) The ________ makes it a federal felony for anyone other than law enforcement or intelligence officers to pretext phone records.
A) Computer Fraud and Abuse Act of 1986
B) Telephone Records and Privacy Protection Act of 2006
C) Gramm-Leach-Bliley Act
D) Health Insurance Portability and Accountability Act
Q2) Describe the similarities and differences between a quantitative and a qualitative approach to computer risk assessment.
Q3) Most financial institutions use ________ ________ layer encryption to communicate with their clients through Web browsers.
Q4) Information security management system is an internal control process and manages risk.
A)True
B)False
Q5) A(n)________ cell phone is an exact and illegitimate copy of another cell phone,including a copy of the internal SIM in order to intercept text and voice messages.
Q6) Backing up files is not the same thing as ________ them.
Q7) ________ is the best defense against electronic interception.
Page 8
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Chapter 7: Electronic Data Processing Systems
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126 Verified Questions
126 Flashcards
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Sample Questions
Q1) Describe how random-access file updating differs from sequential file updating.
Q2) A customer pumps gas at a local convenience store.The customer pays for the gasoline by inserting a credit card into the gasoline pump.This is an example of a(n)
A) networked vending machine.
B) point-of-sale system.
C) automatic identification system.
D) electronic data interface system.
Q3) A company can use bar coding technology to achieve maximum benefit without code standardization.
A)True
B)False
Q4) In a real-time sales system,which transaction-processing step below would not be performed entirely by using EDI?
A) Receiving and translating an incoming customer order
B) Sending an acknowledgement of the incoming order
C) Sending the customer a three-ring bound catalogue using the U.S. mail
D) Transmitting an advanced shipping notice to the customer
Q5) Discuss the components necessary to operate a real-time sales system.
Q6) Users interactively input data in ________ ________ systems.
Page 9
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Chapter 8: Revenue Cycle Processes
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125 Verified Questions
125 Flashcards
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Sample Questions
Q1) Transaction cycle controls are based on a separation of functions within a business process.
A)True
B)False
Q2) A significant difference between a cash sales business process and a cash-received-on-account business process is that
A) no previous customer account balance exists in a cash sales business process.
B) the float is shorter in a cash-received-on-account business process.
C) more direct supervision is required in a cash-received-on-account business process.
D) There is no significant difference between the two business processes.
Q3) The accounts receivable business process generates asset amounts that are significant to a company's balance sheet and cash flow statement,therefore,risk assessment of the accounts receivable process will be necessary for compliance with SOX.
A)True
B)False
Q4) The distinction between ________ and ________ ________ is important to maintain separation of functions.
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Chapter 9: Procurement and Human Resources Business
Processes
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118 Verified Questions
118 Flashcards
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Sample Questions
Q1) Which of the following is not a major control feature of the cash disbursements business process?
A) Use of a voucher system
B) Use of an imprest fund
C) An independent bank reconciliation
D) Separation of approval from actual payment
Q2) The documents which accounts payable should use to verify a purchase transaction are
A) purchase requisition, receiving report, and invoice.
B) receiving report and purchase order.
C) invoice, purchase requisition, and purchase order.
D) purchase requisition, invoice, receiving report, and purchase order.
Q3) To do a blind count,the receiving department
A) should receive a copy of the purchase order with the quantities omitted.
B) should not receive a copy of the purchase requisition.
C) should not receive a copy of the purchase order.
D) should prepare the receiving report only after the count is completed.
Q4) Master records used only by purchasing in the ERP system are ________ ________ records.
Q5) A voucher system is essentially a(n)________ technique.
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Chapter 10: The Production Business Process
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127 Verified Questions
127 Flashcards
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Sample Questions
Q1) There are seven major processing modules in MRP II.
A)True
B)False
Q2) Radio-frequency identification is an automatic identification technology that uses low power radio waves to send and receive data between RFID tags and readers.
A)True
B)False
Q3) CIM significantly alters a manufacturer's cost behavior patterns by substituting ________ ________ for direct labor.
Q4) The central feature of the cost accounting application is updating of the production-loading file.
A)True
B)False
Q5) MRP systems integrate several subsystems.Which subsystem below is not integrated into the MRP system?
A) Production planning
B) Production scheduling
C) Reporting
D) Procurement
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Chapter 11: Systems Planning, analysis, and Design
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161 Verified Questions
161 Flashcards
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Sample Questions
Q1) The second major phase of systems analysis is information needs analysis.This phase
A) focuses on the general information needs of particular applications.
B) concentrates on the report formats that the new systems will output.
C) is concerned with specific managerial decisions and their inputs.
D) None of these answers is correct.
Q2) How is the Warnier-Orr methodology used to organize facts in systems analysis and design projects?
Q3) Which of the following is most relevant in gaining an understanding of a manager's decisions and information needs?
A) Information about the major problems the manager normally deals with B) Knowledge about the manager's self-assessment criteria
C) Details concerning the manager's job responsibilities
D) Knowledge of the criteria used to evaluate the manager's job performance
Q4) BPEL is an executable computer language that facilitates interactions between business processes and Web services.
A)True
B)False
Q5) What are the differences between logical flow diagrams and analytic flowcharts?
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Chapter 12: Systems Project Management, implementation, operation, control
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133 Verified Questions
133 Flashcards
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Sample Questions
Q1) The BPEL service engine needs a roadmap which is a set of ________ diagrams based on Unified Modeling Language and/or Business Process Modeling Notation.
Q2) The selection of projects for development is usually the responsibility of
A) the chief information officer.
B) the board of directors of the organization.
C) the chief financial officer.
D) the steering committee or other organization-wide unit.
Q3) In the project development environment,serving to manage the communication chain is the
A) project collaboration platform.
B) software versioning system.
C) integrated development environment.
D) application solution stack.
Q4) What are some of the reasons why time estimates are often inaccurate?
Q5) The cutoff point is the point at which individual segments of the new system are phased in according to a specific time schedule.
A)True
B)False
Q6) What is a project accounting system,and how does it function?
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Chapter 13: Data Management Concepts
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143 Verified Questions
143 Flashcards
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Sample Questions
Q1) Nominalization is the process of applying rules to normal forms in relational database structures.
A)True
B)False
Q2) In practice,________ databases outperform ________ databases in a wide range of common tasks that are typically performed in a business environment.
A) object-oriented, relational
B) conceptual, relational
C) relational, object-oriented
D) object-oriented, conceptual
Q3) A database has a hierarchical data structure.This is an example of defining database architecture at the
A) physical level.
B) conceptual level.
C) sequential level.
D) logical level.
Q4) The "A" in ACID stands for ________.
Q5) A row in a relational database table is called a(n)________.
Q6) What is ACID? Provide a description of each part.
Page 15
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Chapter 14: Auditing Information Technology
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124 Verified Questions
124 Flashcards
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Sample Questions
Q1) "Auditing with the computer"
A) is only performed by external auditors.
B) involves activities related to compliance testing.
C) is only performed by internal auditors.
D) involves activities related to substantive testing of account balances.
Q2) Below are listed four procedures typically performed during an audit of accounts payable:
Audit procedures:
a.Test the mathematical accuracy of the accounts payable subsidiary ledger.
b.Select samples of vouchers to examine in detail.
c.Determine whether cash discounts were properly applied.
d.Stratify accounts by value.
Required: Briefly state a generalized audit software technique that could be used to perform each procedure,assuming that the accounts payable application is computerized.
Q3) RBA provides assurances relating to the effectiveness of an organization's ________ ________ ________ processes.
Q4) Each COBIT IT process should have its own navigation diagram. A)True B)False
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