Systems Analysis and Design for Accountants
Chapter Exam Questions
Course Introduction
This course provides an in-depth exploration of the principles and practices involved in analyzing, designing, and implementing information systems tailored to the accounting profession. Students will learn how to identify business requirements, model accounting processes, and design system solutions that enhance organizational effectiveness and regulatory compliance. Emphasis is placed on systems development methodologies, internal controls, documentation techniques, and the integration of accounting information systems with other business processes. By the end of the course, students will be equipped with the analytical and technical skills necessary to support and improve accounting and financial information systems within various organizational environments.
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Accounting Information Systems 11th Edition by Marshall B. Romney Paul J. Steinbart
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Page 2
Chapter 1: Accounting Information Systems
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Q1) Information is
A)What happens when the data exceeds the amount the human mind can absorb.
B)The benefit produced by the information minus the cost of producing it.
C)Facts that are collected,recorded,stored,and processed by an information system.
D)Data that have been organized and processed to provide meaning to a user.
Answer: D
Q2) The American Institute of Certified Public Accountants (AICPA)has recognized the importance of AIS and the major impact information technology has on the area of accounting.To recognize individual CPAs who have met educational and experiential requirements in this area,the group formally created the designation known as
A)the Certified Management Accountant.
B)the Certified Information Technology Professional.
C)the Certified Internal Auditor.
D)the Certified Data Processing Professional.
Answer: B
Q3) Name the primary activities of a firm's value chain.
Answer: Inbound logistics,operations,outbound logistics,marketing and sales,and service.
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Chapter 2: Overview of Business Processes
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Q1) What is the major difference between the revenue and the expenditure cycle?
A)The revenue cycle includes marketing activities; the expenditure cycle does not.
B)In the revenue cycle,cash is received; in the expenditure cycle cash is paid out.
C)The expenditure cycle includes paying employees.
D)The revenue cycle includes the activity of obtaining funds from investors.
Answer: B
Q2) The quality assurance department at a large manufacturing business enters data into the AIS that is used to produce a weekly report that summarizes the proportion of defective units in each product line.This is an example of:
A)internal financial information.
B)internal nonfinancial information.
C)external financial information.
D)external nonfinancial information.
Answer: B
Q3) Name the major transaction cycles.
Answer: The major transaction cycles are revenue,expenditure,human resources (or payroll),production,and financing.
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Chapter 3: Systems Development and Documentation Techniques
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Q1) Chas Mulligan has been hired by Yardley Security as an assistant to the internal auditor.He has been asked to thoroughly document the exiting accounting information system in preparation for making recommendations for improvements.He decides to begin with a description of the information stored in paper records,their sources,and their destinations.The documentation tool that he should employ for this purpose is a
A)data flow diagram.
B)document flowchart.
C)system flowchart.
D)program flowchart.
Answer: B
Q2) In a DFD,a "data sink" is also known as A)data stores.
B)transformation processes.
C)data flows.
D)data destinations.
Answer: D
Q3) P71 56)What are the four categories of flowcharting symbols?
Answer: The four categories of flowcharting symbols are: input/output,processing,storage,flow and miscellaneous.
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Chapter 4: Relational Databases
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Q1) Creating an empty table in a relational database requires use of the __________,and filling that table requires the use of __________.
A)DDL; DML
B)DQL; SQL
C)DDL; DQL
D)DML; DDA
Q2) Describe the information that is contained in the data dictionary.
Q3) Schemas are used in designing database systems.The schema that provides an organization-wide view of the entire database is known as
A)the external-level schema.
B)the internal-level schema.
C)the conceptual-level schema.
D)the logical view of the database.
Q4) The ____________ contains information about the structure of the database.
A)Data definition language
B)Data dictionary
C)Data warehouse
D)Database management system
Q5) List the four languages used within a DBMS.
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Chapter 5: Computer Fraud and Security
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Q1) A set of unauthorized computer instructions in an otherwise properly functioning program
A)Logic bomb
B)Spyware
C)Trap door
D)Trojan horse
Q2) In many cases of fraud,the __________ takes more time and effort than the __________ is worth.
A)concealment; theft
B)theft; concealment
C)conversion; theft
D)conversion; concealment
Q3) In a __________ scheme,customer receipts are stolen and then subsequent payments by other customers are misapplied to cover the theft of the original receipts.
A)kiting
B)laundering
C)bogus expense
D)lapping
Q4) What is the difference between a worm and a virus?
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Chapter 6: Control and Accounting Information Systems
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Q1) The amount of risk a company is willing to accept in order to achieve its goals and objectives is
A)Inherent risk
B)Residual risk
C)Risk appetite
D)Risk assessment
Q2) There are different types of internal controls available to an organization.The type of controls that deters problems before they arise are called
A)detective controls.
B)corrective controls.
C)exposure controls.
D)preventive controls.
Q3) The audit committee of the board of directors is composed of
A)officers of the company.
B)inside directors of the company.
C)outside directors of the company.
D)all of the above
Q4) What are the major components of control as defined in the COSO internal control model report?
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Chapter 7: Infromation System Controls for Systems
Reliability
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Q1) This protocol specifies the structure of packets sent over the internet and the route to get them to the proper destination.
A)Access control list
B)Internet protocol
C)Packet switching protocol
D)Transmission control protocol
Q2) One way to circumvent the counterfeiting of public keys is by using
A)a digital certificate.
B)digital authority.
C)encryption.
D)cryptography.
Q3) Which of the following is not one of the three fundamental information security concepts?
A)Information security is a technology issue that hinges on prevention.
B)Security is a management issue,not a technology issue.
C)The idea of defense-in-depth employs multiple layers of controls.
D)The time-based model of security focuses on the relationship between preventive,detective and corrective controls.
Q4) Describe four requirements of effective passwords
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Chapter 8: Auditing Computer-Based Information Systems
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Q1) Which of the following is not a useful control procedure to control access to system outputs?
A)Allowing visitors to move through the building without supervision.
B)Coding reports to reflect their importance.
C)Requiring employees to log out of applications when leaving their desk.
D)Restricting access to rooms with printers.
Q2) Identify four source data controls.
Q3) This tests a numerical amount to ensure that it does not exceed a predetermined value nor fall below another predetermined value.
A)Completeness check
B)Field check
C)Limit check
D)Range check
Q4) This batch processing data entry control sums the number of items in a batch.
A)Batch total
B)Hash total
C)Record count
D)Sequence check
Q5) What is fault tolerance?
Q6) Identify four data entry controls.
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Chapter 9: Auditing Computer-Based Informtion Systems
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Q1) An auditor examining a firm's accounting information system sets an embedded audit module to record all credit transactions in excess of $1,500 and store the data in an audit log.This is an example collecting audit evidence using
A)an integrated test facility.
B)the snapshot technique.
C)a system control audit review file.
D)audit hooks.
E)continuous and intermittent simulation.
Q2) How is a financial audit different from an information systems audit?
Q3) With which stage in the auditing process are the consideration of risk factors and materiality most associated?
A)audit planning
B)collection of audit evidence
C)communication of audit results
D)evaluation of audit evidence
Q4) Explain why the auditor's role in program development and acquisition should be limited.
Q5) Name the four major stages of all audits.
Q6) Discuss the disadvantages of test data processing.
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Q1) Matching customer accounts and inventory item numbers to the information in the customer and inventory master files is an example of a
A)completeness test
B)field check
C)reasonableness test
D)validity check
Q2) Laz Chance wears roller blades and headphones when he is at work at the Squishy Things Toy Company.He is a product packer.The headphones give him computer-generated instructions so he knows the location of each item and quantity that should be included in the order.He encloses a paper form in the box when the order is complete.The form is called a
A)picking ticket.
B)bill of lading.
C)packing slip.
D)remittance advice.
E)credit memo.
Q3) How does a company avoid overbilling customers for items not yet shipped?
Q4) In billing and accounts receivable,what documents are commonly used?
Q5) Name and briefly define the two types of accounts receivable systems.
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Chapter 11: The Expenditure Cycle: Purchasing and Cash Disbursements
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Q1) Within the expenditure cycle,internal information flows
A)from the production cycle to the expenditure cycle.
B)from the revenue cycle to the expenditure cycle.
C)to the general ledger from the expenditure cycle.
D)All of the above are correct.
Q2) What is probably the most effective control for the prevention of kickbacks to purchasing agents?
A)purchasing from approved vendors
B)good supervision in the purchasing area
C)a corporate policy to prohibit purchasing agents from accepting kickbacks
D)reviews of vendor performance
Q3) What types of decision-making and strategic information should the AIS provide in the expenditure cycle?
Q4) Identify which of the following scenarios the buyer could adjust by using a debit memo document.
A)quantity different from that ordered
B)damage to the goods
C)goods that fail inspection for quality
D)All of the above are possible scenarios.
Q5) Define the materials requirement planning (MRP)
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Chapter 12: The Production Cycle
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Q1) Which type of information below should not be maintained by the AIS in accounting for fixed assets?
A)identification/serial number
B)cost
C)improvements
D)market value
Q2) Explain the difference between job-order and process costing.
Q3) The basic activities in the production cycle are
A)product design and production operations.
B)planning,scheduling,and cost accounting.
C)raw materials requisitioning,planning,and scheduling.
D)Both A and B are correct.
Q4) The operations list shows
A)the labor and machine requirements.
B)the steps and operations in the production cycle.
C)the time expected to complete each step or operation.
D)all of the above
Q5) Discuss two measures that can address the threats of inefficiencies and quality controls problems.
Page 14
Q6) Define the following: production order,materials requisition,and move ticket.
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Chapter 13: The Human Resources Managementpayroll Cycle
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Q1) What are the control objectives in an HRM/payroll cycle?
Q2) Payroll is one AIS application that is processed in __________ mode.
A)sequential
B)batch
C)real time
D)safe
Q3) One step in the payroll cycle is the preparation of paychecks.In the next step the payroll register is sent to accounts payable for review.What is the following step in the process?
A)The paychecks are distributed to the employees.
B)A disbursement voucher is prepared to authorize the transfer of funds from the company's general account.
C)The payroll taxes are computed.
D)The earnings statements are printed.
Q4) The payroll cycle disburses checks to all of the following except A)employees.
B)bank.
C)government.
D)vendors.
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Q5) Why are accurate cumulative earnings records important?
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Chapter 14: General Ledger and Reporting System
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Q1) One way of ensuring that recurring adjusting journal entries that are needed each month are in fact made each month would be
A)to make all the entries a month in advance.
B)to rotate the responsibility among the accounting staff.
C)to program the entries to be made automatically.
D)to create a standard adjusting journal entry file.
Q2) Explain the preparation of financial statements as the third step in the general ledger and reporting system.
Q3) A report containing measures that relate to the financial,internal operation,customer,and innovation and learning perspectives of an organization is called a(n)
A)ERP.
B)AIS.
C)balanced scorecard.
D)data warehouse.
Q4) Discuss the value and role of budgets as managerial reports.
Q5) What is a journal voucher file? What is the purpose of this file?
Q6) What are the four basic activities involved in the general ledger and reporting system?
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Chapter 15: Data Modeling and Database Design
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Q1) Accountants may provide the greatest value to their organization by taking responsibility for data modeling.In which stage(s)of the database design process does data modeling occur?
A)only in the systems analysis stage
B)only in the design stage
C)in both the systems analysis and design stages of database design
D)neither the systems analysis nor the design stages of database design
Q2) The minimum cardinality of a relationship in an REA diagram can be either
A)0 or 1.
B)0 or N.
C)1 or N.
D)none of the above
Q3) The process of defining a database so that it faithfully represents all aspects of the organization including its interactions with the external environment is called A)data modeling.
B)data designing.
C)data development.
D)data definition.
Q4) List the five stages in the database design process.
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Chapter 16: Implementing an Rea Model in a Relational Database
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Q1) What kinds of databases can the REA data model be used to design?
Q2) A query that extracts,for a given time period,all sales events for which there is no corresponding receive cash event on the date of the sales event will yield
A)a cash account ledger.
B)a credit sales journal.
C)an accounts receivable ledger.
D)an accounts payable journal.
Q3) Integrating separate REA diagrams into a single comprehensive enterprise-wide model of the organization,requires understanding what the __________ in each separate diagram reveal about the organization's business policies and activities.
A)cardinalities
B)data
C)events
D)transactions
Q4) Where is information traditionally found in journals stored in an REA database?
A)Agent
B)Event
C)Relationship
D)Resource
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Chapter 17: Special Topics in Rea Modeling
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Q1) Since,the same inventory items may be stored in several different warehouses,hence the maximum cardinality from Inventory to Warehouses is ____ and the minimum cardinality from the Inventory resource to Warehouses may be ____.
A)0; N
B)N; 0
C)1; N
D)M; N
Q2) Most locations,such as Warehouse or Financial Institution,will have a minimum cardinality of
A)0
B)1
C)M
D)None of the above
Q3) The relationship between the Disburse Cash and Issue Stock events is modeled as being
A)1:1
B)1:N
C)M:N
D)None of the above
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Chapter 18: Introduction to Systems Development and Systems Analysis
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Q1) It is appropriate to develop several different design approaches to meeting system requirements for a project.Capital budgeting techniques are used to evaluate the economic merits of each alternative.The technique where estimated future cash flows are discounted back to the present is referred to as
A)the future value method.
B)the internal rate of return.
C)the net present value method.
D)the payback method.
Q2) A project development team at Midwest Construction was assigned the task of improving the efficiency of the firm's accounting information system.As part of the ______ step in systems development life cycle,the team has initiated an end user training program in preparation for switching over to the new system.
A)systems analysis
B)operations and maintenance
C)implementation and conversion
D)physical design
E)conceptual design
Q3) What is the importance of the master plan in systems development?
Q4) Who makes up the project development team and what is the team's purpose?
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Chapter 19: Ais Development Strategies
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Q1) The development of which type of system listed below would not benefit from the creation of a prototype?
A)decision support systems
B)executive information systems
C)expert systems
D)systems that cross a number of organizational boundaries
Q2) Benathir Donathat,director of the project committee,has received approval from management for implementation of a new accounting information system.After putting out an RFP,the committee settled on a vendor that will deliver all hardware and software required on a lease basis.Their decision is to go with
A)canned software.
B)a turnkey system.
C)an outsourced system.
D)an end-user developed system.
Q3) Explain the business processing reengineering principle: "Require those who produce information to process it."
Q4) Briefly discuss how an organization can develop custom software.
Q5) Briefly identify the difficulties encountered when developing an AIS.
Q6) What is outsourcing? What are the different types of outsourcing agreements?
Page 21
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Chapter 20: Systems Design, Implementation and Operation
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Q1) Which consideration is not of concern in controls design?
A)security
B)alphabetical control
C)audit trail
D)validity
Q2) Performing revisions to existing program code is an example of
A)debugging.
B)structured programming.
C)program maintenance.
D)hierarchical program design
Q3) Which of the following activities does not pertain to the area of data conversion?
A)changing the data content
B)changing the database
C)changing the file format
D)moving files to a new medium
Q4) What is the objective of output design? What are the output design considerations? What are the various categories of outputs?
Q5) Discuss controls design considerations in the physical systems design phase of the SDLC.
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