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Test Bank for Accounting Information Systems, 1st Edition by Arline A. Savage

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Test Bank for Accounting Information Systems: Connecting Careers, Systems, and Analytics, 1st Edition 1e by Arline A. Savage, Danielle Brannock, Alicja Foksinska. Full Chapters test bank are included - Chapter 1 to 19 1 Accounting as Information 1.1 Why Is Accounting Information Important? 1-2 1.2 How Have Accounting Information Systems Evolved? 1-12 1.3 How Does Management Use Information? 1-18 1.4 What Is the Relationship Between Accounting and Data Analytics? 1-23 2 Risks and Risk Assessments 2.1 How Do We Understand Risk? 2-2 2.2 What Are the Types of Risks? 2-7 2.3 How Do We Prioritize Risk? 2-13 2.4 How Do We Respond to Risk? 2-18 3 Risk Management and Internal Controls 3.1 How Do Internal Controls Mitigate Risk? 3-2 3.2 How Are Controls Classified? 3-8 3.3 How Do We Assess Internal Controls? 3-16 3.4 Why Are Internal Control Frameworks Important? 3-21 4 Software and Systems 4.1 How Do Systems Capture and Process Data? 4-2 4.2 How Do Startups and Small Businesses Use Technology? 4-10 4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-15 4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22 5 Data Storage and Analysis 5.1 What Is Data? 5-2 5.2 How Is Data Stored? 5-8 5.3 What Makes Data “Big Data”? 5-11 5.4 How Do Accounting Professionals Use Data? 5-15 6 Designing Systems and Databases 6.1 How Are Systems Developed? 6-2 6.2 Which Methodology Should Be Used? 6-9 6.3 What Type of Database Should Be Used? 6-15 6.4 How Are Relational Databases Designed? 6-20 6.5 How Do We Interact with Data in a Database? 6-29 7 Emerging and Disruptive Technologies 7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2 7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7 7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-12 7.4 What Is Blockchain? 7-23 7.5 Why Should Accountants Care About Blockchain? 7-30 8 Documenting Systems and Processes 8.1 Why Do We Document Systems and 8.2 How Do We Know Which Type of Documentation to Use? 8-6 8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-12 8.4 How Do Data Flow Diagrams Show Information Flow? 8-19 Part II: Business Processes 9 Human Resources and Payroll Processes 9.1 How Are Human Resources and Payroll Related? 9-2 9.2 How Are New Employees Hired? 9-6 9.3 What Happens When an Employee Is Terminated? 9-13 9.4 How Do We Compensate Employees for Their Work? 9-19 9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-28 10 Purchasing and Payments Processes 10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain Management? 10-2 10.2 How Are Inventory and Other Goods and Services Purchased? 10-9 10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-17 10.4 How Do We Evaluate the Credit Payments Process? 10-24 10.5 How Does the AIS Capture Purchasing and Payments Data? 10-28 11 Conversion Processes 11.1 What Is the Relationship Between Conversion Processes, Inventory, and Supply Chain Management? 11-2 11.2 Why Is Cost Accounting Important to the Accounting Information System? 11-14 11.3 What Is Digital Manufacturing? 11-22 11.4 How Is Data Collected and Used? 11-26 14.5 How Do We Make Changes to Systems? 14-27 12 Marketing, Sales, and Collections Processes 12.1 How Do Marketing, Sales, and Collections Complete the Business Model? 12-2 12.2 Why Are Business Credit Sales More Complex Than Consumer Cash Sales? 12-12 12.3 How Do We Ensure That Revenue Is Correctly Recognized? 12-24 12.4 How Are Customer Payments Collected? 12-29 12.5 Which Reports and Analytics Give Insights into These Processes? 12-36 13 Financial Reporting Processes 13.1 How Is an AIS Involved in Financial Reporting? 13-2 13.2 How Are Financial Statements Generated by an AIS? 13-6 13.3 How Does XBRL Create Efficient Financial Reporting? 13-16 13.4 Are There Other Important Financial Accounting Reports? 13-20 13.5 How Is Financial Reporting Data Used for Insights and Decision Making? 13-25 Part III: Risk Assurance 14 Information Systems and Controls 14.1 What Framework Can We Use to Mitigate Risk Around Our Systems? 14-2 14.2 How Do We Decide Who Can Access Systems? 14-6 14.3 How Do We Physically Protect Our Systems? 14-13 14.4 How Do We Keep Our Systems Running? 14-18 15 Fraud 15.1 What Is Fraud? 15-2 15.2 How Do We Manage Fraud Risk? 15-8 15.3 How Does Asset Misappropriation Result in Fraud? 15-14 15.4 What Are the Characteristics of Financial Statement Fraud? 15-22 16 Cybersecurity 16.1 How Is Cybersecurity Relevant to the Accounting Profession? 16-2 16.2 How Do Cybercriminals Plan Attacks? 16-8 16.3 How Do Hackers Gain Unauthorized Access? 16-15 16.4 How Do Attackers Shut Down a System? 16-21 Part IV: Technology and Analytics 17 Data Analytics 17.1 How Is Data Analytics Changing the Accounting Profession? 17-2 17.2 How Do We Explore a Data Set? 17-7 17.3 How Do We Investigate Interesting Occurrences in a Data Set? 17-13 17.4 Which Analytics Techniques Are Gaining Popularity in the Accounting Profession? 17-18 18 Data Visualization 18.1 How Does Visualization Tell a Story with Data? 18-2 18.2 What Are the Fundamentals of Design? 18-7 18.3 How Do Visualizations Help Us Explore Data? 18-13 18.4 When Should Explanatory Visualizations Be Used for Storytelling? 18-25 GLOSSARY G-1 INDEX I-1 Online Chapter 19 Audit Assurance 19.1 What Is the Difference Between Internal Audit and External Audit? 19-2 19.2 How Are Internal Audits Performed? 19-8 19.3 How Is Testing Performed? 19-13 19.4 What Happens After an Audit? 19-21

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Accounting Information Systems

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Voorbeeld van de inhoud

Test Bank for Accounting Information Systems, 1st
x x x x x x

Edition by Arline A. Savage
x x x x x

TESTBANKFORACCOUNTINGINFORMATIONSYSTEM 1ST
x x x x x x

x EDITION BY ARLINE SAVAGE x x x x x x

x A+ Chapter01:Accountingas Information x

1) Accountingcommunicatestostakeholders
A) minimallyrequiredpublicfinancialdata.
B) thefinancialoutcomesofoperating,investing,andfinancingactivities.
C) thesalesstrategyfortheoperating,marketing,andsalesactivities.
D) blackandwhitedetailsabouttheeconomicsofoperatingactivities.Answer:BDiff:
x x

x 1
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation. x

x SectionReference:WhyisAccountingInformationImportant?AACSB:CommunicationBloom's:
x x

x ComprehensionAICPA:AC:Reporting

2) Accountingcommunicatesthefinancialoutcomesofabusiness'sactivitiesfor
A) operating.
B) investing.
C) financing.
D) Alloftheseanswerchoicesarecorrect.Answer:D x x

x Diff:1
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation. x

x SectionReference:WhyisAccountingInformationImportant?AACSB:CommunicationBloom's: x

x Comprehension AICPA:AC:Reporting
x

3) Inwhatwaydomanagementteamsuseaccountingdata? x

A) Management teamsuseaccountingdatatomakebusinessdecisions.
x x x

B) Managementteamsuseaccountingdatatomakeandexecuteplans.
x x x

C) Managementteamsuseeconomicandaccountingdatatogethertomakedecisions.
x

A+ Page 1
x

,Test Bank for Accounting Information Systems, 1st
x x x x x x

Edition by Arline A. Savage
x x x x x

D) Alloftheseanswerchoicesarecorrect.Answer:D x

x Diff:1
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation. x

x SectionReference:WhyisAccountingInformationImportant?AACSB:AnalyticBloom's:
x

x Comprehension
AICPA: AC:RiskAssessment,Analysis,andManagement
x x x

4) WhichstatementisTRUE? x

A) Accountingconsistsofrigidblackandwhiterules.
B) Accountantscrunchnumbers,not makedecisions. x

C) Accountinghelpssupportaprosperoussociety.
D) Accountantsfocusondebitsandcredits,notbusinessactivities.Answer:CDiff:
x x x x

x 1
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation. x

x SectionReference:WhyisAccountingInformationImportant?AACSB:AnalyticBloom's:
x

x Comprehension AICPA:N/A
x

5) WhichofthefollowingisNOTacomponentofaninformationsystem?
A) Hardware
B) Software
C) Input
D) NetworkAnswer:CDiff:1
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation.
x x

x SectionReference:WhyisAccountingInformationImportant?AACSB:AnalyticBloom's:
x

x Knowledge
AICPA: AC:SystemsandProcessManagement
x x

A+ Page 2
x

,Test Bank for Accounting Information Systems, 1st
x x x x x x

Edition by Arline A. Savage
x x x x x

6) Inputtoaninformationsystemconsistsof
A) rawandunorganized data. x x

B) hardwareandsoftware.
C) reportedinformation.
D) processeddata.
Answer: A
x x

Diff:1
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation.
x x

x SectionReference:WhyisAccountingInformationImportant?AACSB:AnalyticBloom's:
x x

x Knowledge
AICPA: AC:SystemsandProcessManagement
x x

7) Whichofthefollowingisadefinitionofoutputfromaninformationsystem?
x

A) Outputisrawandunorganizeddata.
x

B) Output isinformationproducedbyprocessingdata.
x x

C) Outputisdatabasefactsandfigures.
x

D) Outputisinformationcollectedfromusers.Answer:B
x

Diff:1
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation.
x x

x SectionReference:WhyisAccountingInformationImportant?AACSB:AnalyticBloom's: x

x Comprehension
AICPA: AC:SystemsandProcessManagement
x x

8) Whichstatement concerningdataisTRUE? x x

A) Dataisuselesstoabusinessuntiltransformed intoinformation.
x x

B) Dataistheoutputfromaninformationsystem.
x

C) Dataisorganizedintounderstandableformats.
x

D) Dataisprocessedbeforebeinginputintotheinformationsystem.Answer:A
x

A+ Page 3
x

, Test Bank for Accounting Information Systems, 1st
x x x x x x

Edition by Arline A. Savage
x x x x x

Diff:1
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation.
x x

x SectionReference:WhyisAccountingInformationImportant?AACSB:AnalyticBloom's:
x x

x Comprehension
AICPA: AC:SystemsandProcessManagement
x

9) WhichofthefollowingactivitieswouldNOTresultinatransactioninanaccounting
x x x

x informationsystem?
A) Sellgoodstoacustomeronaccount
x

B) Purchasesuppliesoncredit
C) Prepayforsixmonthsofinsurance
D) ReceiveacustomerorderAnswer:D
x Diff:2
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation. x

x SectionReference:WhyisAccountingInformationImportant?AACSB:AnalyticBloom's:
x

x Application
AICPA: AC:SystemsandProcessManagement
x x

10) Whichofthefollowingactivitiesresultsinatransactionanaccountinginformation
x x x

x system?
A) Sellgoodstoacustomer
B) Submitanordertoavendor x

C) Createestimatesforacustomer
D) ReceiveacustomerorderAnswer:A
x Diff:2
LearningObjective:1.1Explainhowaccountingaffectsboththedemandforandsupplyofinformation. x

x SectionReference:WhyisAccountingInformationImportant?AACSB:Analytic

A+ Page 4
x

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Test Bank for Accounting Information Systems, 1st Edition by Arline A. Savage

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