Test
AIS 1
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Preguntas del test (26)
1A problem with the traditional accounting model is that it adopts a/an ________ orientation rather than a/an __________ orientation.
- Abusiness, user
- Btransactions, events
- Cuser, transactions
- Devents, transactions
- Eevents, business
2 Which of the following are advantages of the database approach to accounting over the traditional approach?
- Astorage of data in the most disaggregated form
- Bsupport for cross-functional data analysis
- Cperiodic rather than real-time reporting
- Dall of the above
- Ea and b
3The purpose of accounting has always been to
- Arecord debits and credits
- Bprovide information useful for economic decision making
- Crecord transactions
- Dall of the above
- Ea and c
4The starting point for the accounting process is
- Athe transaction
- Bthe journal entry
- Cinformation
- Dexchange of cash
- Enone of the above
5The first step in the accounting cycle is
- Arecord transactions in special journals
- Bpost entries to ledgers
- Ccapture transaction data on source documents
- Dperiodically prepare a trial balance
- Edetermine the accounts to be debited and credited
6Advantages of the database approach include all of the following, EXCEPT
- Aevents orientation
- Baccess to database only by accountants
- Csupport for real-time reporting
- Dsupport for ad hoc queries
- Esupport for cross-functional data analysis
7Data in traditional (manual) accounting systems are
- Aaggregated at a very high level
- Bvery disaggregated
- Cmainly focused on financial transactions
- Db and c
- Ea and c
8Relative to "off-the-shelf" packages, custom developed accounting software is generally
- Amore expensive
- Bmore prone to error
- Cless flexible
- Dall of the above
- Ea and b
9The programming language used in the 1970s to automate accounting procedures was
- AC
- BC++
- CCOBOL
- DPascal
- EFortran
10The correct sequence of tasks in the accounting process is
- Acapture transaction data, journalize, post to ledgers, prepare trial balance
- Bcapture transaction data, post to ledgers, journalize, prepare trial balance
- Ccapture transaction data, journalize, prepare trial balance, post to ledgers
- Djournalize, capture transaction data, post to ledgers, prepare trial balance
- Ejournalize, prepare trial balance, post to ledgers, capture transaction data
11______________ are temporary stores of transaction information in a manual accounting system.
- ALedgers
- BJournals
- CFinancial statements
- DRegisters
- EFolders
12Periodic (rather than immediate) posting of transactions from journals to ledgers
- Ais less efficient than posting each transaction individually.
- Bis never done in manual accounting.
- Cresults in ledger balances not being always up-to-date.
- Dis necessary in the database approach to accounting.
- Eresults from the transactions orientation in manual accounting
13It is predicted that auditors in the future will increasingly focus on
- Athe outputs of a system rather than the inputs.
- Bpreventing errors by building controls and auditing techniques into the system.
- Cperforming a balance sheet audit.
- Dall of the above
- Ea and b
14Which of the following is NOT true about AISs?
- Aall AIs are computerized
- BAIS may report both financial and non financial info
- CAIS in addition to collecting and distributing large amounts of data and info, also organize and store data for future uses
- Da student who has an interest in both accounting an IT, will find many job opportunities that combine these knowledge and skills areas
15Which of the following is likely to be information rather than data?
- Asales price
- Bcustomer number
- Cnet profit
- Demployee name
16with respect to computerized AIS, computers:
- Aturn data into info in all cases
- Bmake audit trails easier to follow
- Ccannot catch mistakes as well as humans
- Ddo not generally process info more quickly than humans
17a dashboard is:
- Aa computer screen used by data entry clerks for input tasks
- Ba physical device dedicated to AIS processing tasks
- CA summary screen typically used by managers
- Da type of blackboard used by managers to present useful info to others
18the sarbanes oxley act of 2002
- Aenables US officers to wiretap corporate phones if required
- Bhas led to a decrease in the amount of work done by auditors and accountants
- Cforbids corporations from making personal loans to executives
- Drequires the CFO of a public company to take responsibility for the reliability of its financial statements
19the acronym SAR stands for:
- Asimply accounting receipts
- Bsuspicious accounting revenue
- Csuspicious activity reporting
- DStandard accounts receivable
20Which of the following is not true regarding assurance services?
- Aauditors of public companies are no longer allowed to provide assurance services to any public company
- Bassurance services include online privacy evaluations
- Cactivity bases costing in not a type of assurance service
- Donly CPAs can provide assurance services to clients
21which of these acronyms represents a low involving heath assurance and privacy?
- AABC
- BHIPPA
- CCPA
- DSOX
- EXBRL
22Which of these acronyms stands for a computer language used for reporting business activities?
- AABC
- BHIPPA
- CCPA
- DSOX
- EXBRL
23Which of these acronyms is a certification for info professionals?
- Aabc
- BHIPPA
- CCBA
- DCITP
- EXBRL
24Which of the following describes "cloud computing"?
- Ait is a subset of e-business
- Bbusiness applications over the internet
- Cthe ability of a company to exchange data with its subsidiaries
- Dnone of the above
25how would you describe "big data"?
- Acloud computing can be used to support data analytics projects
- Ba combination of large, complex data sets
- Cthe definition depends on the capabilities of the organization that manages the data
- Dall of the above
26a forensic accountant is one who:
- Ahas a variety of skills, such as investigation, accounting, and auditing
- Bcan find and collect pieces of info that provide evidence of criminal activity
- Cmight be certified
- Dall of the above
Información
- Descripción
- 1 AIS Test sobre AIS 1, creado por Rebecca Escobar el 02/10/2016.
- Autor
- Rebecca Escobar
- Idioma
- English
- Visitas
- 6
- Etiquetas
- Valoración
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