Test Bank for Accounting Information Systems, 4th Edition by Vernon Richardson.pdf

Test Bank For Accounting Information Systems 10e James
m m m m m m m m


A. Hall m




Chapterm1
1. Informationmismambusinessmresource.

*a.mTrue
b.mFalse


2. ITmoutsourcingmismlocation-independentmcomputing.

a. True
*b.mFalse


3. Transactionmprocessingmsystemsmconvertmnon-
financialmtransactionsmintomfinancialmtransactions.

a. True
*b.mFalse


4. Informationmlackingmreliabilitymmaymstillmhavemvalue.

a. True
*b.mFalse


5. Ambalancemsheetmprepared minmconformity mwithmGAAP mismanmexamplemofmdiscr
etionarymreporting.

a. True
*b.mFalse


6. Themmanagementmreportingmsystemmprovidesmthe minternalmfinancialminf
ormationmneededmtommanagemambusiness.

*a.mTrue
b.mFalse


7. Mostmofmtheminputsmto mthemgeneralmledgermsystem mcomemfrommthemfinan
cialmreportingmsystem.

a. True
*b.mFalse


8. Whenmpreparingmdiscretionarymreports,morganizationsmcan mchoosemwhatminf
ormationmtomreportmandmhowmtompresentmit.

*a.mTrue
b.mFalse

,9. Retrievalmismthemtask mofmpermanentlymremoving mobsoletemormredundant mreco
rdsmfrommthemdatabase.

a. True
*b.mFalse


10. Systemsmdevelopmentmrepresentsm80mtom90mpercent mofmthe mtotalmcostmofmam
computermsystem.

a. True
*b.mFalse


11. Themdatabasemadministratormis mresponsiblemformthe msecuritymandmint
egritymofmthemdatabase.

*a.mTrue
b.mFalse


12. Custommsoftwaremismdeveloped mandmmaintainedmby menterprisemresourcempla
nners.

a. True
*b.mFalse


13. Theminternalmauditormrepresentsmtheminterests mofmthird-
partymoutsiders.

a. True
*b.mFalse


14. Informationmtechnologym(IT)maudits mcanmbemperformed mbymbothmint
ernalmandmexternalmauditors.

*a.mTrue
b.mFalse


15. Custommsoftwaremismthemmostmaffordablemsystemsmdevelopmentmoption.

a. True
*b.mFalse


16. Amdatabasemismamcollectionmofminterconnectedmcomputersmandmcommunica
tionsmdevicesmthatmallows musersmtomcommunicate, maccessmdatamandmapplicati
ons,mandmshareminformationmandmresources.

a. True
*b.mFalse

,17. Systemsmmaintenancemconsumesmthemmajoritymofmamsystem’smtotalmcos
ts.

*a.mTrue
b.mFalse


18. Cloudmcomputingmismampracticemin mwhichmthemorganization msellsmitsmITmre
sourcesmtomamthird-
partymoutsourcingmvendormthenmleasesmbackmITmservicesmfrommthemvendormform
amcontractmperiod.

a. True
*b.mFalse


19. Ampotentialmbenefitmofmcloudmcomputing mismthat mthemclientmfirmmdoesmnotmn
eedmtomknowmwheremitsmdatamarembeingmprocessed.

a. True
*b.mFalse


20. Onemofmthemgreatestmdisadvantages mofmdatabase msystemsmismthat mallmdatam
ismalwaysmavailablemtomallmusers.

a. True
*b.mFalse


21. UndermSOXmlegislationmpublic maccountingmfirmsmare mnomlongermallowed mtomp
rovidemconsultingmservicesmtomauditmclients.

*a.mTrue
b.mFalse


22. Onemmembermofmamcompany’smaudit mcommitteemmustmbe manmindependentmCPA.

a. True
*b.mFalse



23. Whichmof mthemfollowingmismnotmambusinessmresource?

a. rawmmaterial
b. labor
c. information
*d.mallmarembusinessmresources

, 24. Whichmlevelmof mmanagementmismresponsiblemformshort-
term mplanningmandmcoordinationmof mactivitiesmnecessary mtomaccomplishmorgan
izationalmobjectives?

a. operationsmmanagement
*b.mmiddlemmanagement
c. topmmanagement
d. linemmanagement



25. Whichmlevelmof mmanagementmismresponsiblemformcontrollingmday-to-
day moperations?

a. topmmanagement
b. middlemmanagement
*c.moperationsmmanagement
d.mexecutivemmanagement



26. Location-
independentmcomputingminmwhichmsharedmdatamcentersmdelivermhostedmITmservicesmov
ermthemInternetmismcalled

a. ITmoutsourcing
b. networkmadministration
*c.mcloudmcomputing
d.mcustommsoftware


27. Themvaluemof minformationmformusersmismdeterminedmby mallmof mthemfollowingmexcept

a. reliability
b. relevance
*c.mconvenience
d.mcompleteness



28. Anmexamplemof mamnonfinancialmtransactionmis

a. salemofmproducts
b. cashmdisbursement
*c.mlogmofmcustomermcalls
d.mpurchasemofminventory



29. Anmexamplemof mamfinancialmtransactionmis

*a.mthempurchasemofmcomputer
b. amsupplier’smpricemlist
c. amdeliverymschedule
d. anmemployeembenefitmbrochure



30. Whichmsubsystem mismnotmpartmof mthemaccountingminformationmsystem?