Question 1

The substance of an accounting information system includes:

Accepted Answer

A) Initiate an event 
B) Steps taken to create a business process 
C) Capturing, recording, processing and reporting accounting information 
D) Selection of client-server computing 
A) Initiate an event 
B) Steps taken to create a business process 
C) Capturing, recording, processing and reporting accounting information 
D) Selection of client-server computing

Question 2

When all similar transactions are grouped together for a specified time and then processed together as a group, the process is referred to as:

Accepted Answer

A) Grouped processing 
B) Batch processing 
C) Bound processing 
D) Unit processing 
A) Grouped processing 
B) Batch processing 
C) Bound processing 
D) Unit processing

Question 3

Which of the following symbols would not be seen in a process map?

Accepted Answer

A) Triangle 
B) Diamond 
C) Circle with a letter or number 
D) Oval 
A) Triangle 
B) Diamond 
C) Circle with a letter or number 
D) Oval

Question 4

This document system is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.Identify the document system.

Accepted Answer

A) Data Flow Diagram 
B) ER Diagram 
C) System Flowchart 
D) Document Flowchart 
A) Data Flow Diagram 
B) ER Diagram 
C) System Flowchart 
D) Document Flowchart

Question 5

Which of the following statements is false?

Accepted Answer

A) Technology has allowed many industries to provide better, faster, and higher quality information. 
B) Business process must adapt to the new technologies. 
C) Business processes, IT systems, and the accounting information system are inextricably linked. 
D) IT systems have not had a major impact on the input of data into the accounting information system. 
A) Technology has allowed many industries to provide better, faster, and higher quality information. 
B) Business process must adapt to the new technologies. 
C) Business processes, IT systems, and the accounting information system are inextricably linked. 
D) IT systems have not had a major impact on the input of data into the accounting information system.

Question 6

Frontware, which adds modern, user friendly screen interfaces to legacy systems are referred to as:

Accepted Answer

A) Turnaround software 
B) Graphical user face 
C) COBOL 
D) Screen scrapers 
A) Turnaround software 
B) Graphical user face 
C) COBOL 
D) Screen scrapers

Question 7

The book of original entry for any transaction not recorded in a special journal is the:

Accepted Answer

A) Special Ledger 
B) General Ledger 
C) General Journal 
D) Subsidiary Journal 
A) Special Ledger 
B) General Ledger 
C) General Journal 
D) Subsidiary Journal

Question 8

All of the following are disadvantages to a cloud-based system except:

Accepted Answer

A) Fewer manual controls over reporting transactions 
B) Fewer IT employees would be needed to maintain the system 
C) Increased risk of fraudulent activities 
D) The system relies heavily on the functionality of the host server 
A) Fewer manual controls over reporting transactions 
B) Fewer IT employees would be needed to maintain the system 
C) Increased risk of fraudulent activities 
D) The system relies heavily on the functionality of the host server

Question 9

Which of the following is one of the disadvantages to batch processing?

Accepted Answer

A) The hardware and software are more expensive. 
B) Integration across business processes is difficult in legacy systems that are batch oriented. 
C) Batch systems can be difficult to audit because of the complexity of the system. 
D) Errors can be corrected immediately because the system checks for input errors as the data is entered. 
A) The hardware and software are more expensive. 
B) Integration across business processes is difficult in legacy systems that are batch oriented. 
C) Batch systems can be difficult to audit because of the complexity of the system. 
D) Errors can be corrected immediately because the system checks for input errors as the data is entered.

Question 10

An existing system within the organization that uses older technology is called a(n):

Accepted Answer

A) Manual system 
B) Legacy system 
C) Client-server system 
D) Modern integrated system 
A) Manual system 
B) Legacy system 
C) Client-server system 
D) Modern integrated system

Question 11

The rectangle used in an entity relationship diagram is used to represent a(n):

Accepted Answer

A) Attribute 
B) Relationship 
C) Entity 
A) Attribute 
B) Relationship 
C) Entity

Question 12

Which of the following is not correct regarding the differences in the ways that real-time systems differ from batch systems? Real-Time Systems Batch Systems

Accepted Answer

A) Must use direct access files.Can use simple sequential files. 
B) Processing occurs on demand.Processing must be scheduled. 
C) Processing choices are menu-driven.Processing is interactive. 
D) Supporting documents are prepared Supporting documents are prepared 
A) Must use direct access files.Can use simple sequential files. 
B) Processing occurs on demand.Processing must be scheduled. 
C) Processing choices are menu-driven.Processing is interactive. 
D) Supporting documents are prepared Supporting documents are prepared

Question 13

A process map shows a circle with a letter or number in the middle.This symbol is used to show:

Accepted Answer

A) That there is a break in the process. 
B) That there is a decision to be made. 
C) That a process is starting. 
D) That there is an activity that will take place. 
A) That there is a break in the process. 
B) That there is a decision to be made. 
C) That a process is starting. 
D) That there is an activity that will take place.

Question 14

Chapter 2 discusses the different approaches that can be used to enhance existing legacy systems.Which approach intends to consolidate, connect, and organize all of the computer applications, data, and business processes (both legacy and new) into a seamlessly interfaced framework of system components?

Accepted Answer

A) Screen scrapers 
B) Legacy replacement integration 
C) Enterprise application integration 
D) Resource management integration 
A) Screen scrapers 
B) Legacy replacement integration 
C) Enterprise application integration 
D) Resource management integration

Question 15

Databases that reside in the cloud are called Database as a Service (DaaS).Sometimes the database is combined with an operating system and is referred to as:

Accepted Answer

A) Infrastructure as a Service 
B) Platform as a Service 
C) Cloud computing 
D) Software as a Service 
A) Infrastructure as a Service 
B) Platform as a Service 
C) Cloud computing 
D) Software as a Service

Question 16

Quickbooks and Peachtree would be part of which market segment of accounting software?

Accepted Answer

A) Small Segment 
B) Midmarket Segment 
C) Beginning ERP Segment 
D) Legacy Segment 
A) Small Segment 
B) Midmarket Segment 
C) Beginning ERP Segment 
D) Legacy Segment

Question 17

The letter UPC, when relating to bar codes, stands for:

Accepted Answer

A) United Price Code 
B) Universal Product Code 
C) Unity Product Cost 
D) Ulterior Price Company 
A) United Price Code 
B) Universal Product Code 
C) Unity Product Cost 
D) Ulterior Price Company

Question 18

The modern integrated systems discussed by the authors include different types of architectures or model.Which of the following is not one of those models?

Accepted Answer

A) Client-server model 
B) Legacy accounting 
C) Cloud computing 
D) All of the listed are examples of the modern integrated systems. 
A) Client-server model 
B) Legacy accounting 
C) Cloud computing 
D) All of the listed are examples of the modern integrated systems.

Question 19

A Data Flow Diagram is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.The symbol used to represent any task or function performed is a(n):

Accepted Answer

A) Rectangle with rounded corners 
B) Open-ended rectangle 
C) Arrow 
D) Rectangle with squared corners 
A) Rectangle with rounded corners 
B) Open-ended rectangle 
C) Arrow 
D) Rectangle with squared corners

Question 20

Accountants and auditors are less likely to use which of the following system documentation methods?

Accepted Answer

A) Process maps 
B) System flowcharting 
C) Document flowcharting 
D) Data flow diagrams 
A) Process maps 
B) System flowcharting 
C) Document flowcharting 
D) Data flow diagrams

The substance of an accounting information system includes:

When all similar transactions are grouped together for a specified time and then processed together as a group, the process is referred to as:

Which of the following symbols would not be seen in a process map?

This document system is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.Identify the document system.

Which of the following statements is false?

Frontware, which adds modern, user friendly screen interfaces to legacy systems are referred to as:

The book of original entry for any transaction not recorded in a special journal is the:

All of the following are disadvantages to a cloud-based system except:

Which of the following is one of the disadvantages to batch processing?

An existing system within the organization that uses older technology is called a(n):

The rectangle used in an entity relationship diagram is used to represent a(n):

Which of the following is not correct regarding the differences in the ways that real-time systems differ from batch systems? Real-Time Systems Batch Systems

A process map shows a circle with a letter or number in the middle.This symbol is used to show:

Databases that reside in the cloud are called Database as a Service (DaaS).Sometimes the database is combined with an operating system and is referred to as:

Quickbooks and Peachtree would be part of which market segment of accounting software?

The letter UPC, when relating to bar codes, stands for:

The modern integrated systems discussed by the authors include different types of architectures or model.Which of the following is not one of those models?

A Data Flow Diagram is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.The symbol used to represent any task or function performed is a(n):

Accountants and auditors are less likely to use which of the following system documentation methods?

Introduction to AIS

Fraud, Ethics, and Internal Control

Internal Controls and Risks in IT Systems

IT Governance

Enterprise Resource Planning ERP Systems

Auditing Information Technology-Based Processes

Revenue and Cash Collection Processes and Controls

Expenditures Processes and Controlspurchases

Expenditures Processes and Controlspayroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

E-Commerce and E-Business

Filters

Exam 2: Foundational Concepts of the AIS

The substance of an accounting information system includes:

When all similar transactions are grouped together for a specified time and then processed together as a group, the process is referred to as:

Which of the following symbols would not be seen in a process map?

This document system is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.Identify the document system.

Which of the following statements is false?

Frontware, which adds modern, user friendly screen interfaces to legacy systems are referred to as:

The book of original entry for any transaction not recorded in a special journal is the:

All of the following are disadvantages to a cloud-based system except:

Which of the following is one of the disadvantages to batch processing?

An existing system within the organization that uses older technology is called a(n):

The rectangle used in an entity relationship diagram is used to represent a(n):

Which of the following is not correct regarding the differences in the ways that real-time systems differ from batch systems? Real-Time Systems Batch Systems

A process map shows a circle with a letter or number in the middle.This symbol is used to show:

Databases that reside in the cloud are called Database as a Service (DaaS).Sometimes the database is combined with an operating system and is referred to as:

Quickbooks and Peachtree would be part of which market segment of accounting software?

The letter UPC, when relating to bar codes, stands for:

The modern integrated systems discussed by the authors include different types of architectures or model.Which of the following is not one of those models?

A Data Flow Diagram is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.The symbol used to represent any task or function performed is a(n):

Accountants and auditors are less likely to use which of the following system documentation methods?

Introduction to AIS

Fraud, Ethics, and Internal Control

Internal Controls and Risks in IT Systems

IT Governance

Enterprise Resource Planning ERP Systems

Auditing Information Technology-Based Processes

Revenue and Cash Collection Processes and Controls

Expenditures Processes and Controlspurchases

Expenditures Processes and Controlspayroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

E-Commerce and E-Business

Filters