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47 test bank for accounting information systems 10t1

47 Test Bank for Accounting Information Systems 10th
Edition by Gelinas
Multiple Choice Questions
Which of the following is one of the three most prominent
management activities?
1.

a. production

2.

b. finance

3.

c. marketing

4.

d. planning


According to the ____, one of the responsibilities of accountants
is to assess financial operations and make best-practices
recommendations to management.
1.

a. AICPA

2.

b. Sarbanes-Oxley Act of 2002

3.

c. Occupational Outlook Handbook

4.

d. Accounting Information System

The correspondence or agreement between the information and
the actual events or objects that the information represents is
known as
1.

a. accuracy

2.

b. completeness


3.

c. neutrality

4.

d. comparability

At which level of the organization are decisions most


unstructured?
1.

a. operations and business event processing level

2.

b. strategic management level

3.

c. operations management level

4.

d. tactical management level

Generally, which of the following is NOT one of the three roles an
accountant typically fills in relation to the AIS?
1.

a. designer

2.

b. programmer

3.

c. user

4.

d. auditor

Which of the following statements is false?
1.

a. Strategic planning is relatively unstructured.

2.

b. Strategic planning uses much information from outside the firm.

3.

c. Tactical management focuses on relevant operations units and uses
some external information.

4.

d. Tactical management uses the most detailed and accurate information.

If information arrives too late to impact a decision then there is a
problem with


1.

a. timeliness

2.

b. relevance

3.

c. completeness

4.

d. neutrality

The AICPA has identified all but which of the following as
assurance services?
1.

a. consulting

2.

b. information systems reliability

3.

c. electronic commerce

4.

d. All of these are assurance services identified by the AICPA.

Which of the following questions might the accountant answer in
the design of the AIS?
1.

a. what will be recorded

2.

b. what controls are necessary

3.

c. what reports will be produced

4.

d. all of the above

The three logical components of a business process include all of
the following except:
1.

a. management process

2.

b. operations process

3.

c. information process


4.

d. organization process

The information quality that enables users to identify similarities
and differences in two pieces of information is
1.

a. Understandability

2.

b. Predictive value

3.

c. Neutrality

4.

d. Comparability

Which of the following statements is true?
1.

a. The information process facilitates operations by maintaining data such
as inventory and customer data.

2.

b. The information process provides the means by which management
monitors the operations process.

3.

c. Management designs the operations and information processes.

4.

d. All of the statements are true.

A man-made system that generally consists of an integrated set
of computer-based components and manual components
established to collect, store, and manage data and to provide
output information to users.
1.

a. information system

2.

b. output system

3.

c. business event system

4.

d. database system


The ability of more than one individual to come to the same
measurement is known as
1.

a. accuracy

2.

b. completeness

3.

c. verifiability

4.

d. comparability

E-business does not include
1.

a. business processes between individuals and organizations

2.

b. electronic networks

3.

c. ERP systems

4.

d. interaction between back-office and front-office processes

An information system:
1.

a. is composed of only the computer-based information resources of an
organization

2.

b. may consist of both computer-based and manual components

3.

c. is different from a data processing system because it uses computers

4.

d. is not generally used for transaction processing

Which of the following is NOT a business processes element?
1.

a. Business operations

2.

b. Events processing

3.

c. Management decision making


4.

d. Technology

A set of interdependent elements that together accomplish
specific objectives is a
1.

a. system

2.

b. subsystem

3.

c. database

4.

d. accounting information system

____ requires information to assess the environment and to
project future events and conditions.
1.

a. Strategic management

2.

b. Tactical management

3.

c. Operations management

4.

d. Operations and business event processing

The text takes the following view of the relationship between an
IS and an AIS:
1.

a. the AIS is part of the IS

2.

b. the IS is part of the AIS

3.

c. the IS and the AIS are one in the same

4.

d. the AIS is the primary system and the IS the subsystem

A man-made system consisting of people, equipment,
organization, policies and procedures with the objective of
accomplishing the work of the organization.


1.

a. operations process

2.

b. management process c. information process

3.

d. planning process

Structured decision
1.

a. are usually tactical management decisions

2.

b. require the use of an organization’s AIS system.

3.

c. are relatively routine and repetitive

4.

d. All of the above

Regarding management problem structure and information
requirements, which of the following represents the vertical
information flows from lowest to highest?
1.

a. strategic management, tactical management, operations management,
operations and business event processing

2.

b. operations and business event processing, strategic management,
tactical management, operations management

3.

c. tactical management, operations management, strategic management,
operations and business event processing

4.

d. operations and business event processing, operations management,
tactical management, strategic management

A system that consists of an integrated set of computer-based
and manual components established to collect, store, and
manage data and to provide output information to users is a(n)
1.

a. output


2.

b. ERP

3.

c. database

4.

d. information system

All of the following are components of reliability except:
1.

a. validity

2.

b. accuracy

3.

c. verifiability

4.

d. feedback value

Which of the following is an element of the operations process?
1.

a. production

2.

b. planning

3.

c. controlling

4.

d. decision making

The ____ manager may be more concerned with accuracy than
with timeliness.
1.

a. strategic

2.

b. tactical

3.

c. operations

4.

d. All of the above.

Accounting is an activity of the
1.

a. management process


2.

b. operations process

3.

c. information process

4.

d. organization process

Historically, the relationship between an information system and
an accounting information system has been:
1.

a. the AIS is a part of the IS

2.

b. the IS is a part of the AIS

3.

c. the IS and the AIS are one in the same

4.

d. the IS and AIS are unrelated

The central repository for all the data related to the enterprise's
business activities and resources.
1.

a. information system

2.

b. management information system

3.

c. enterprise database

4.

d. strategic planning

____ is (are) data presented in a form that is useful to decision
makers.
1.

a. Activities

2.

b. Information

3.

c. Objectives

4.

d. Goals


____ improves the decision maker's capacity to predict, confirm,
or correct earlier expectations
1.

a. Understandability

2.

b. Feedback value

3.

c. Neutrality

4.

d. Comparability

Which of the following statements is false?
1.

a. Management designs the operations and information processes and
establishes these processes with people, equipment, and policies.

2.

b. Information process users include operations personnel, management,
and people outside the organization.

3.

c. Operations related and accounting related processes are designed by
those external to the organization.

4.

d. None of the statements are false.

Efficiency and effectiveness of operations are goals of:
1.

a. enterprise systems

2.

b. risk assessment

3.

c. e-business

4.

d. internal control

Which of the following is an unstructured decision?
1.

a. how much inventory to reorder

2.

b. how fast an assembly line should operate


3.

c. when scheduled maintenance should be performed

4.

d. which research and development projects should be undertaken

Decision-making is an activity of the
1.

a. management process

2.

b. operations process

3.

c. information process

4.

d. organization process

The degree to which information includes data about every
relevant object or event necessary to make a decision is
1.

a. accuracy

2.

b. completeness

3.

c. neutrality

4.

d. comparability

A system can be further divided into
1.

a. input data

2.

b. subsystems

3.

c. databases

4.

d. enterprise systems

Enterprise systems
1.

a. integrate back-office and front-office processes

2.

b. can include ERP systems


3.

c. have become fairly easy to implement

4.

d. facilitate business processes between organizations

The sequence of components in the functional model of an
information system is
1.

a. Output, Input, Processing, Users

2.

b. Input, Processing, Output, Users

3.

c. Processing, Input, Users, Output

4.

d. Users, Processing, Input, Output

All of the following are components of relevance except:
1.

a. feedback value

2.

b. predictive value

3.

c. verifiability

4.

d. timeliness

A man-made system consisting of people, authority, organization,
policies and procedures whose objective is to accomplish the
work of planning and controlling the operations of the
organization.
1.

a. operations process

2.

b. management process

3.

c. information process

4.

d. planning process


The Sarbanes-Oxley Act of 2002 dramatically changed the daily
work of financial accountants and auditors because it
1.

a. expanded the scope of the audit beyond financial information

2.

b. required that organizations work with their auditors to design systems of
internal control

3.

c. required that external auditors report on the effectiveness of an
organizations system of internal control

4.

d. expanded the opportunities for auditors to engage in consulting activities
with their audit clients

____ are facts and figures in raw form.
1.

a. Data

2.

b. Information

3.

c. Objectives

4.

d. Goals

Which of the following is NOT one of the three steps in decision
making as described in the text
1.

a. action

2.

b. intelligence

3.

c. design

4.

d. choice

The three themes of the text book include all of the following
except:
1.

a. enterprise systems


2.

b. risk assessment

3.

c. e-business

4.

d. internal control

Internal control is a process designed to provide absolute
assurance regarding achieving objectives in which of the
following?
1.

a. efficiency and effectiveness of operations

2.

b. reliability of reporting

3.

c. compliance with applicable laws and regulations

4.

d. none of the above



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