Question 1

When creating or reading a system flowchart, the triangle symbol represents a:

Accepted Answer

A) File 
B) Direct access storage 
C) Manual input 
D) Document 
A) File 
B) Direct access storage 
C) Manual input 
D) Document

Question 2

When creating or reading a system flowchart, the diamond represents a(n):

Accepted Answer

A) On-page connector 
B) Decision 
C) Data 
D) Process 
A) On-page connector 
B) Decision 
C) Data 
D) Process

Question 3

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 both sources and destinations of data is a(n):

Accepted Answer

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

Question 4

When similar transactions are grouped together for a specified time for processing, it is called:

Accepted Answer

A) Online processing 
B) Real-time processing 
C) Batch processing 
D) Group processing 
A) Online processing 
B) Real-time processing 
C) Batch processing 
D) Group processing

Question 5

A source document serves important functions in the accounting system.Which of the following is not one of those functions?

Accepted Answer

A) Provides the output data for financial reports 
B) Serves as part of the permanent audit trail 
C) Triggers beginning of business processes 
D) Provides the input data to record the transaction 
A) Provides the output data for financial reports 
B) Serves as part of the permanent audit trail 
C) Triggers beginning of business processes 
D) Provides the input data to record the transaction

Question 6

Which of the process map symbols is used to show the start and / or finish of a process?

Accepted Answer

A) Rectangle 
B) Oval 
C) Diamond 
D) Circle 
A) Rectangle 
B) Oval 
C) Diamond 
D) Circle

Question 7

Which of the following statements, regarding ethical considerations in an accounting information system is false?

Accepted Answer

A) The accounting information system is often the tool used to either commit or cover up unethical behavior. 
B) If there is only one person within the organization with responsibility for maintaining the computer systems, it is not difficult to detect instances of computer fraud. 
C) Fraud could be perpetrated and go undetected for a long time if the accounting information system is not carefully monitored. 
D) If accountants are well informed about the risks of unethical behavior, they will be better prepared to control those risks. 
A) The accounting information system is often the tool used to either commit or cover up unethical behavior. 
B) If there is only one person within the organization with responsibility for maintaining the computer systems, it is not difficult to detect instances of computer fraud. 
C) Fraud could be perpetrated and go undetected for a long time if the accounting information system is not carefully monitored. 
D) If accountants are well informed about the risks of unethical behavior, they will be better prepared to control those risks.

Question 8

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 the flow of data 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 9

Which of the following is not one of the advantages of maintaining the legacy systems?

Accepted Answer

A) Legacy systems are inexpensive to maintain. 
B) The system contains invaluable historical data that may be difficult to integrate into a new system. 
C) The system is well supported and understood by existing personnel. 
D) The system has been customized to meet specific needs of the organization. 
A) Legacy systems are inexpensive to maintain. 
B) The system contains invaluable historical data that may be difficult to integrate into a new system. 
C) The system is well supported and understood by existing personnel. 
D) The system has been customized to meet specific needs of the organization.

Question 10

A method of using hardware and software that captures retail sales transactions by standard bar coding is referred to as:

Accepted Answer

A) Point of Sale System 
B) COBOL System 
C) Inventory Tracking System 
D) UPC System 
A) Point of Sale System 
B) COBOL System 
C) Inventory Tracking System 
D) UPC System

Question 11

Which of the following provides details for the entire set of accounts used in the organizationâ€™s accounting systems?

Accepted Answer

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

Question 12

This method of system documentation is intended to show the entire system, including inputs manual and computerized processes, and outputs.

Accepted Answer

A) Procedure mapping 
B) System flowcharting 
C) Data flow diagramming 
D) Entity relationship diagrams 
A) Procedure mapping 
B) System flowcharting 
C) Data flow diagramming 
D) Entity relationship diagrams

Question 13

When creating or reading a system flowchart, the rectangle represents a(n):

Accepted Answer

A) Decision 
B) Off-page connector 
C) Document 
D) Process 
A) Decision 
B) Off-page connector 
C) Document 
D) Process

Question 14

The purpose of this item is to maintain the detailed information regarding routine transactions, with an account established for each entity.

Accepted Answer

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

Question 15

Documentation of the accounting system allows:

Accepted Answer

A) The accountant to analyze and understand the procedures and business process and the systems that capture and record the accounting data. 
B) The non-accountant to create a picture or chart of what should happen within the accounting system. 
C) The investor to see inside the accounting system so that he / she can better understand the financial statements. 
D) The accountant to determine which financial statements will be necessary to properly report the results of operations. 
A) The accountant to analyze and understand the procedures and business process and the systems that capture and record the accounting data. 
B) The non-accountant to create a picture or chart of what should happen within the accounting system. 
C) The investor to see inside the accounting system so that he / she can better understand the financial statements. 
D) The accountant to determine which financial statements will be necessary to properly report the results of operations.

Question 16

Which of the following is an example of a source document?

Accepted Answer

A) Purchase order 
B) Employee time card 
C) Cash receipts 
D) All of the above are examples of source documents. 
A) Purchase order 
B) Employee time card 
C) Cash receipts 
D) All of the above are examples of source documents.

Question 17

In the context of cloud computing, what does scalability mean for a growing company?

Accepted Answer

A) Scalability allows a growing company to purchase new capacity incrementally from a cloud provider. 
B) Scalability allows a growing company to offer its online services to a greater number of consumers at once. 
C) Scalability allows a growing company to purchase more hardware to improve its cloud network 
D) Scalability allows a growing company to gain the greatest return on capital of online investments. 
A) Scalability allows a growing company to purchase new capacity incrementally from a cloud provider. 
B) Scalability allows a growing company to offer its online services to a greater number of consumers at once. 
C) Scalability allows a growing company to purchase more hardware to improve its cloud network 
D) Scalability allows a growing company to gain the greatest return on capital of online investments.

Question 18

What is the main difference between e-business and e-commerce?

Accepted Answer

A) E-business is the intercompany, computer-to-computer transfer of business documents, whereas e-commerce is the non-intercompany, computer-to-computer transfer of business documents 
B) An e-business is an online storefront, whereas e-commerce consists of the transactions that occur through the online storefront 
C) E-business refers to all forms of electronic business transactions and processing, whereas e-commerce is a type of e-business specific to online buying and selling 
D) There is no difference between the two terms and they are used interchangeably 
A) E-business is the intercompany, computer-to-computer transfer of business documents, whereas e-commerce is the non-intercompany, computer-to-computer transfer of business documents 
B) An e-business is an online storefront, whereas e-commerce consists of the transactions that occur through the online storefront 
C) E-business refers to all forms of electronic business transactions and processing, whereas e-commerce is a type of e-business specific to online buying and selling 
D) There is no difference between the two terms and they are used interchangeably

Question 19

A printed code consisting of a series of vertical, machine readable, rectangular bars and spaces, that vary in width and are arranged in a specific ways to represent letters and numbers are referred to as:

Accepted Answer

A) COBOL Coding 
B) Bar Coding 
C) Key Coding 
D) EOS Coding 
A) COBOL Coding 
B) Bar Coding 
C) Key Coding 
D) EOS Coding

Question 20

There are a number of cloud computing services, and one of those services is called SaaS.This acronym stands for:

Accepted Answer

A) Software as a Service 
B) Systems at a Server 
C) Server adding another System 
D) Software as actual Services 
A) Software as a Service 
B) Systems at a Server 
C) Server adding another System 
D) Software as actual Services

When creating or reading a system flowchart, the triangle symbol represents a:

When creating or reading a system flowchart, the diamond represents a(n):

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 both sources and destinations of data is a(n):

When similar transactions are grouped together for a specified time for processing, it is called:

A source document serves important functions in the accounting system.Which of the following is not one of those functions?

Which of the process map symbols is used to show the start and / or finish of a process?

Which of the following statements, regarding ethical considerations in an accounting information system is false?

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 the flow of data is a(n):

Which of the following is not one of the advantages of maintaining the legacy systems?

A method of using hardware and software that captures retail sales transactions by standard bar coding is referred to as:

Which of the following provides details for the entire set of accounts used in the organizationâ€™s accounting systems?

This method of system documentation is intended to show the entire system, including inputs manual and computerized processes, and outputs.

When creating or reading a system flowchart, the rectangle represents a(n):

The purpose of this item is to maintain the detailed information regarding routine transactions, with an account established for each entity.

Documentation of the accounting system allows:

Which of the following is an example of a source document?

In the context of cloud computing, what does scalability mean for a growing company?

What is the main difference between e-business and e-commerce?

A printed code consisting of a series of vertical, machine readable, rectangular bars and spaces, that vary in width and are arranged in a specific ways to represent letters and numbers are referred to as:

There are a number of cloud computing services, and one of those services is called SaaS.This acronym stands for:

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

When creating or reading a system flowchart, the triangle symbol represents a:

When creating or reading a system flowchart, the diamond represents a(n):

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 both sources and destinations of data is a(n):

When similar transactions are grouped together for a specified time for processing, it is called:

A source document serves important functions in the accounting system.Which of the following is not one of those functions?

Which of the process map symbols is used to show the start and / or finish of a process?

Which of the following statements, regarding ethical considerations in an accounting information system is false?

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 the flow of data is a(n):

Which of the following is not one of the advantages of maintaining the legacy systems?

A method of using hardware and software that captures retail sales transactions by standard bar coding is referred to as:

Which of the following provides details for the entire set of accounts used in the organizationâ€™s accounting systems?

This method of system documentation is intended to show the entire system, including inputs manual and computerized processes, and outputs.

When creating or reading a system flowchart, the rectangle represents a(n):

The purpose of this item is to maintain the detailed information regarding routine transactions, with an account established for each entity.

Documentation of the accounting system allows:

Which of the following is an example of a source document?

In the context of cloud computing, what does scalability mean for a growing company?

What is the main difference between e-business and e-commerce?

A printed code consisting of a series of vertical, machine readable, rectangular bars and spaces, that vary in width and are arranged in a specific ways to represent letters and numbers are referred to as:

There are a number of cloud computing services, and one of those services is called SaaS.This acronym stands for:

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