Test Bank For Accounting Information Systems The Processes And Control 2nd Edition By Leslie Turner

Test Bank:  CHAPTER 1: Introduction to AIS

NOTE: All new or adjusted questions are in red.  New questions are identified by the letter A as part of the question number; adjusted questions are identified by the letter X as part of the question number.

End of Chapter Questions:

1. When a company receives returned goods from a customer, the business process to accept the return would most likely be a(n):
2. Administrative process
3. Conversion process
4. Expenditure process
5. Revenue process

2. Which of the following is least likely to be an output of the accounting information system?
3. A check
4. A report
5. An invoice
6. A bar code

3. Which of the following is not true of the supply chain?
4. The supply chain includes vendors.
5. The supply chain excludes customers.
6. The supply chain includes information flows.
7. The supply chain include secondary suppliers.

4. Which of the following is not an objective of IT enablement?
5. Increased accuracy of data
6. Reduced cost
7. Reduced security problems
8. Increased efficiency

5. The correct order of the computer data hierarchy is:
6. Byte, bit, record, field, file, database
7. Bit, byte, record, field, file, database
8. Bit, byte, field, record, file, database
9. Bit, byte, field, record, database, file

6. The process of searching for identifiable patterns in data is called:
7. Sequential processing
8. Data warehousing
9. Data mining
10. Real-time processing

7. An IT enabled system for purchasing that is an “invoice-less” system is called a(n):
8. Automated matching system
9. Evaluated receipt settlement
10. E-payables
11. Point of sale system

8. The COSO report written for the purpose of assisting managers in the challenge of managing risk in their organization is entitled:
9. Internal Control – Integrated Framework
10. Enterprise Risk Management – Integrated Framework
11. Corporate Governance Guidance
12. IT Governance Guidance

9. Accountants have some form of use of the AIS in all but which role?
10. User
11. Programmer
12. Auditor
13. Designer

10. Which of the following is not true of unethical behavior?
11. The only category of unethical behavior for accountants is inflating revenue.
12. Accountants are often pressured to help commit or coverup unethical behavior.
13. Hacking is an unethical behavior that accountants should be concerned about.
14. An accounting information system can be used to cover up unethical behavior.