CSUF ACCT 307 MIDTERM EXAM 2026
WITH 100% ACCURATE ANSWERS
The "S" in the acronym "AIS" stands for:
a) Standard
b) System
c) Symbol
d) none of these - Precise Answer ✔✔b) system
Most AISs perform all of these functions except:
a) Collect raw accounting data
b) Store accounting data for future uses
c) Process data into useful information
d) AISs perform all of these functions - Precise Answer ✔✔d) AIS' perform all of these function
Which of the following is true?
a) An AIS must be computerized to be useful
b) An AIS always produces useful information
c) An AIS always produces financial information
d) none of these - Precise Answer ✔✔d) non of these
The designation for a licensed information systems audit professional is:
a) CPA
b) CMA
c) CIA
d) CISA - Precise Answer ✔✔d) CISA
Which of the following best describes "predictive analytics"?
a) It is a method auditors use to predict when managers might have a weak internal control
system
b) It is a technique that uses data stored in data warehouses to create systems that allow
managers to use their data to improve performance
c) It is a method used to prevent managers from overriding internal controls
d) none of the above - Precise Answer ✔✔b) is is a technique that uses data stored in data
warehouses to create systems that allow managers to us their data to improve performance
Which of the following accounting functions has been automated by most companies'
information processing subsystems?
a) Posting to ledgers
b) Recording journal entries
c) Preparing trial balances
d) all of the above - Precise Answer ✔✔d) all of the above
A special type of systems consultant who is licensed to sell particular software packages and
provide organizations with consulting services related to that software is called______'
a) CPA
, b) SAR
c) VAR
d) CISA - Precise Answer ✔✔c) VAR
Which of the following is likely to be information rather than data?
a) sales price
b) customer number
c) net profit
d) employee name - Precise Answer ✔✔c) net profit
Which type of data flow diagram illustrates the entities who are participating in a given system?
a) Context diagram
b) Physical DFD
c) Logical DFD
d) Systems flowchart - Precise Answer ✔✔b) physical DFD
Data flow diagram illustrates the flow of:
a) documents
b) Departments
c) data
d) information - Precise Answer ✔✔c) data
All of these are terms normally associated with data flow diagrams except:
a) Context diagram
b) Physical DFD
c) Logical DFD
d) Pseudo DFD - Precise Answer ✔✔d) Pseudo DFD
The task of providing greater detail in successive levels of data flow diagrams is called:
a) Contexting
b) Detailing
c) Decomposition
d) Pyramiding - Precise Answer ✔✔c) Decomposition
Which of the following data flow diagram symbols is correctly identified?
[a= circle b=square c= arrow d= two parallel lines]
a) External entity
b) Internal entity
c) Communication link (e.g., a satellite connection)
d) Data store (file) - Precise Answer ✔✔d) Data store file
Which type of data flow diagram presents a high-level view of a system process?
a) Context diagram
b) Physical DFD
c) Logical DFD
d) Systems flowchart - Precise Answer ✔✔a) context diagram
WITH 100% ACCURATE ANSWERS
The "S" in the acronym "AIS" stands for:
a) Standard
b) System
c) Symbol
d) none of these - Precise Answer ✔✔b) system
Most AISs perform all of these functions except:
a) Collect raw accounting data
b) Store accounting data for future uses
c) Process data into useful information
d) AISs perform all of these functions - Precise Answer ✔✔d) AIS' perform all of these function
Which of the following is true?
a) An AIS must be computerized to be useful
b) An AIS always produces useful information
c) An AIS always produces financial information
d) none of these - Precise Answer ✔✔d) non of these
The designation for a licensed information systems audit professional is:
a) CPA
b) CMA
c) CIA
d) CISA - Precise Answer ✔✔d) CISA
Which of the following best describes "predictive analytics"?
a) It is a method auditors use to predict when managers might have a weak internal control
system
b) It is a technique that uses data stored in data warehouses to create systems that allow
managers to use their data to improve performance
c) It is a method used to prevent managers from overriding internal controls
d) none of the above - Precise Answer ✔✔b) is is a technique that uses data stored in data
warehouses to create systems that allow managers to us their data to improve performance
Which of the following accounting functions has been automated by most companies'
information processing subsystems?
a) Posting to ledgers
b) Recording journal entries
c) Preparing trial balances
d) all of the above - Precise Answer ✔✔d) all of the above
A special type of systems consultant who is licensed to sell particular software packages and
provide organizations with consulting services related to that software is called______'
a) CPA
, b) SAR
c) VAR
d) CISA - Precise Answer ✔✔c) VAR
Which of the following is likely to be information rather than data?
a) sales price
b) customer number
c) net profit
d) employee name - Precise Answer ✔✔c) net profit
Which type of data flow diagram illustrates the entities who are participating in a given system?
a) Context diagram
b) Physical DFD
c) Logical DFD
d) Systems flowchart - Precise Answer ✔✔b) physical DFD
Data flow diagram illustrates the flow of:
a) documents
b) Departments
c) data
d) information - Precise Answer ✔✔c) data
All of these are terms normally associated with data flow diagrams except:
a) Context diagram
b) Physical DFD
c) Logical DFD
d) Pseudo DFD - Precise Answer ✔✔d) Pseudo DFD
The task of providing greater detail in successive levels of data flow diagrams is called:
a) Contexting
b) Detailing
c) Decomposition
d) Pyramiding - Precise Answer ✔✔c) Decomposition
Which of the following data flow diagram symbols is correctly identified?
[a= circle b=square c= arrow d= two parallel lines]
a) External entity
b) Internal entity
c) Communication link (e.g., a satellite connection)
d) Data store (file) - Precise Answer ✔✔d) Data store file
Which type of data flow diagram presents a high-level view of a system process?
a) Context diagram
b) Physical DFD
c) Logical DFD
d) Systems flowchart - Precise Answer ✔✔a) context diagram
