Test
1_Chapter 1 - AIS
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Preguntas del test (24)
1Which of the following is NOT true about AIS
- 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 information also organize and store data for future uses
- Da student who has an interest in both accounting and IT will find many job opportunities that combine these knowledge and skills areas.
2Which of the following is liekly to be information rather than data?
- Asales price
- Bcustomer number
- Cnet profit
- Demployee name
3With respect to computerized AIS, computers:
- Aturn data into information in all cases
- Bmake audit trails easier to follow
- Ccannot catch mistakes as well as humans
- Ddo not general process information more quickly than humans
4a 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 information to others
5the Sarbanes-Oxley Act of 2002:
- Aenables US officers to wiretap corporate phones if required
- Bhas led to decrease in the amount of work done by auditors and accountants
- Cforbids corporations from making personal loads to executives
- Drequires the chief executive officer of a public company to take responsibility for the reliability of its financial statements.
6The acronym SAR stands for
- Asimple accounting receipts
- Bsuspicious accounting revenue
- Csuspicious activity reporting
- Dstandard accounts receivable
7Which 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 as a result of the Sarbanes-Oxley Act of 2002
- Bassurance services include online privacy evaluations
- Cactivity-based costing is not a type of assurance service
- Donly CPA's can provide assurance services to clients.
8Assigning overhead costs based on the resources, rather than only direct labor, used in manfuacturing is an example of
- Aactivity based costing
- Bbudgeting
- Ccost plus accounting
- Dfinancial rather than managerial accounting
9Which of these Acronyms represents a law involving health assurance and privacy?
- AABC
- BHIPAA
- CCPA
- DSOX
- EXBRL
10Which of these acronyms stands for a computer language used for reporting business activities?
- AABC
- BHIPAA
- CCPA
- DSOX
- EXBRL
11Which of these acronyms is a certification for information professionals?
- AABC
- BHIPAA
- CCBA
- DCITP
- EXBRL
12Which of the following describes the cloud computing?
- Abusiness applications over the internet
- Bit is a subset of e-business
- Cthe ability of a company to exchange data with its subsidiaries
- Dnone of the above
13How 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.
14A forensic accountant is one who:
- Ahas a variety of skills, such as investigation, accounting, and auditing
- Bcan find and collect pieces of information that provide evidence of criminal activity
- Cmight be certified
- Dall of the above
15The “S” in the acronym “AIS” stands for:
- AStandard
- BSystem
- CSymbol
- DNone of these
16Which of the following is true?
- AAn AIS must be computerized to be useful
- BAn AIS always produces useful information
- CAn AIS always produces financial information
- Dnone of these
17Which of the following is true about the terms “data” and “information” within the context of Chapter 1?
- AThese terms are exactly the same
- BThese terms are exact opposites
- CSome “data” can also be “information”
- Dnone of these
18If a manager suffers “information overload”:
- AHe or she must press the reset button on his or her computer
- BIt means that this person needs a larger hard drive
- CThe “information” is really data
- DHe or she must forget some facts in order to remember others
19Most AISs perform all of these functions except:
- ACollect raw accounting data
- BStore accounting data for future uses
- CProcess data into useful information
- DAISs perform all of these functions
20All of the following are possible uses of AIS or accounting personnel that were discussed in the chapter except:
- ACountering terrorism
- BFoiling future accounting scandals
- CProviding assurance services
- DPerforming monetary exchanges
21Which of these statements best describes the relationship between “AISs” and “countering terrorism?”
- AThese are completely independent items; there is no relationship
- BAISs can help counter terrorism using data warehouses
- CAISs can help by denying financial aid to terrorist groups
- DAISs can help by identifying international embezzlers
22Managerial accounting principally provides information to:
- AStockholders
- BGovernment regulators (e.g., SEC, Federal bank examiners)
- CInternal company management
- DPotential creditors
23Which of the following accounting functions has been automated by most companies' information processing subsystems?
- APosting to ledgers
- BRecording journal entries
- CPreparing trial balances
- Dall of the above
24What has been the effect on accountants in those organizations which have computerized their data processing functions?
- AThe need for accountants has disappeared
- BThe accountants have become "pure" bookkeepers
- CThe accountants have become involved in more decision-making activities
- DThe accountants' decision-making activities have drastically declined
Información
- Descripción
- Test sobre 1_Chapter 1 - AIS, creado por Rebecca Escobar el 10/12/2016.
- Autor
- Rebecca Escobar
- Idioma
- English
- Visitas
- 3
- Etiquetas
- Valoración
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