Question 1

Which of the following statements, related to a business process, is not a true statement?

Accepted Answer

A) It has a well-defined beginning and end. 
B) Usually takes a long-period of time to complete. 
C) Occur so that the organization may serve its customers. 
D) Is initiated by a particular kind of event. 
A) It has a well-defined beginning and end. 
B) Usually takes a long-period of time to complete. 
C) Occur so that the organization may serve its customers. 
D) Is initiated by a particular kind of event.

Question 2

The advantage of client-server computing is:

Accepted Answer

A) PC clients perform as â€œsmartâ€ terminals that can accomplish some share of the process tasks. 
B) The server is housed at the clientâ€ location and is maintained by the client. 
C) The client PC works with the entire database, whereas the server works with only a portion of the client data. 
D) Each of the parts - the client PC and the server - work separately and are viewed separately by the users. 
A) PC clients perform as â€œsmartâ€ terminals that can accomplish some share of the process tasks. 
B) The server is housed at the clientâ€ location and is maintained by the client. 
C) The client PC works with the entire database, whereas the server works with only a portion of the client data. 
D) Each of the parts - the client PC and the server - work separately and are viewed separately by the users.

Question 3

Which of the following market segments would SAP and Oracle ERP systems be categorized in?

Accepted Answer

A) Midmarket Segment 
B) Tier 2 ERP Segment 
C) Tier 1: ERP Segment 
D) Integrated Systems Segment 
A) Midmarket Segment 
B) Tier 2 ERP Segment 
C) Tier 1: ERP Segment 
D) Integrated Systems Segment

Question 4

The processing system where transactions are processed immediately and where output is available immediately is referred to as:

Accepted Answer

A) Real-time processing 
B) Online processing 
C) Batch processing 
D) Sequential processing 
A) Real-time processing 
B) Online processing 
C) Batch processing 
D) Sequential processing

Question 5

The system that captures, records, processes, and reports accounting information is referred to as a(n):

Accepted Answer

A) Accounting information system 
B) Management information system. 
C) System of business processes. 
D) Client-server system. 
A) Accounting information system 
B) Management information system. 
C) System of business processes. 
D) Client-server system.

Question 6

(CMA Adapted) A company in Florida provides certified flight training programs for aspiring new pilots of small aircraft.Although awarding a pilotâ€™s license requires one-on-one flight time, there is also much preparatory training conducted in classroom settings.The company needs to create a conceptual data model for its classroom training program, using an entity-relationship diagram.The company provided the following information: Floridian Flight, Inc.has 10 instructors who can tach up to 30 pilot trainees per class.The company offers 10 different courses, and each course may generate up to eight classes.
Identify the entities that should be included in the entity-relationship diagram:

Accepted Answer

A) Instructor, Floridian Flight Inc., Pilot Trainee 
B) Instructor, Floridian Flight Inc., Course, Enrollment, Class 
C) Floridian Flight Inc., Enrollment, Course, Class, Pilot Trainee 
D) Instructor, Course, Enrollment, Class, Pilot Trainee 
A) Instructor, Floridian Flight Inc., Pilot Trainee 
B) Instructor, Floridian Flight Inc., Course, Enrollment, Class 
C) Floridian Flight Inc., Enrollment, Course, Class, Pilot Trainee 
D) Instructor, Course, Enrollment, Class, Pilot Trainee

Question 7

The disadvantages to real-time processing include:

Accepted Answer

A) Processing can take longer than normal if the master files are large. 
B) Adding or deleting records takes a considerable amount of time. 
C) The single database that is shared is more susceptible to unauthorized access. 
D) Data duplication is likely because each process uses its own master file. 
A) Processing can take longer than normal if the master files are large. 
B) Adding or deleting records takes a considerable amount of time. 
C) The single database that is shared is more susceptible to unauthorized access. 
D) Data duplication is likely because each process uses its own master file.

Question 8

Which of the following is one of the advantages of maintaining a legacy system?

Accepted Answer

A) The system often supports unique business processes not inherent in generic accounting 
B) The system is complicated and takes time to learn and understand 
C) The system focuses on source documents, journals, and ledgers. 
D) The system is cheap to maintain. 
A) The system often supports unique business processes not inherent in generic accounting 
B) The system is complicated and takes time to learn and understand 
C) The system focuses on source documents, journals, and ledgers. 
D) The system is cheap to maintain.

Question 9

A set of processes, software and hardware tools, methodologies, and technologies to integrate software systems is referred to as:

Accepted Answer

A) Enterprise application integration 
B) Client-server interface 
C) Screen scrapers 
D) Complete integration 
A) Enterprise application integration 
B) Client-server interface 
C) Screen scrapers 
D) Complete integration

Question 10

The oval used in an entity relationship diagram is used to represent a(n):

Accepted Answer

A) Attribute 
B) Relationship 
C) Entity 
A) Attribute 
B) Relationship 
C) Entity

Question 11

Special journals are created, or established, to record specific types of transactions.Which of the following is not one of the special journals?

Accepted Answer

A) Fixed Asset Journal 
B) Cash Receipts Journal 
C) Purchases Journal 
D) Payroll Journal 
A) Fixed Asset Journal 
B) Cash Receipts Journal 
C) Purchases Journal 
D) Payroll Journal

Question 12

Which of the following is not a disadvantage of maintaining legacy systems?

Accepted Answer

A) There are fewer programmers available to support and maintain legacy systems. 
B) They contain invaluable historical data that may be difficult to integrate into newer systems. 
C) Hardware or hardware parts may be unavailable for legacy systems. 
D) It can be difficult to integrate various legacy systems into an integrated whole. 
A) There are fewer programmers available to support and maintain legacy systems. 
B) They contain invaluable historical data that may be difficult to integrate into newer systems. 
C) Hardware or hardware parts may be unavailable for legacy systems. 
D) It can be difficult to integrate various legacy systems into an integrated whole.

Question 13

Which of the following items is not one of the manual records in a manual accounting system?

Accepted Answer

A) Journals 
B) Ledgers 
C) Source Documents 
D) Trial Balance 
A) Journals 
B) Ledgers 
C) Source Documents 
D) Trial Balance

Question 14

After the accounting information has been input into the accounting system, it must be processed.Process accounting data involves:

Accepted Answer

A)  Source documents and keying 
B) Bar codes and point of sale 
C) Electronic data interchange and e-business 
D) Calculations, classification, and summarization. 
A)  Source documents and keying 
B) Bar codes and point of sale 
C) Electronic data interchange and e-business 
D) Calculations, classification, and summarization.

Question 15

In documenting systems, which pictorial method is described as a method that diagrams the actual flow and sequence of events?

Accepted Answer

A) Systems flowchart 
B) Process map 
C) Data flow diagram 
D) Entity relationship diagram 
A) Systems flowchart 
B) Process map 
C) Data flow diagram 
D) Entity relationship diagram

Question 16

Which of the following is one of the disadvantages of maintaining the legacy systems?

Accepted Answer

A) Often support unique business processes not inherent in generic accounting software. 
B) May not easily run on new hardware. 
C) Contain invaluable historical data. 
D) Existing personnel are already trained to use the system. 
A) Often support unique business processes not inherent in generic accounting software. 
B) May not easily run on new hardware. 
C) Contain invaluable historical data. 
D) Existing personnel are already trained to use the system.

Question 17

Which of the following correctly states the order of steps in a manual accounting system?

Accepted Answer

A) Source Documents, Journals, Ledgers, Reports 
B) Journals, Source Documents, Ledgers, Reports 
C) Source Documents, Ledgers, Journals, Reports 
D) Ledgers, Reports, Journals, Source Documents 
A) Source Documents, Journals, Ledgers, Reports 
B) Journals, Source Documents, Ledgers, Reports 
C) Source Documents, Ledgers, Journals, Reports 
D) Ledgers, Reports, Journals, Source Documents

Question 18

SAP and PeopleSoft are part of which market segment of accounting software?

Accepted Answer

A) Small Segment 
B) Midmarket Segment 
C) Beginning ERP Segment 
D) Tier 1 ERP Segment 
A) Small Segment 
B) Midmarket Segment 
C) Beginning ERP Segment 
D) Tier 1 ERP Segment

Question 19

A prescribed sequence of work steps completed in order to produced a desired result for an organization is the definition of:

Accepted Answer

A) Accounting information system 
B) Business process 
C) Business transaction 
D) Financial statement 
A) Accounting information system 
B) Business process 
C) Business transaction 
D) Financial statement

Question 20

The diamond used in an entity relationship diagram is used to represent a(n):

Accepted Answer

A) Attribute 
B) Relationship 
C) Entity 
A) Attribute 
B) Relationship 
C) Entity

Which of the following statements, related to a business process, is not a true statement?

The advantage of client-server computing is:

Which of the following market segments would SAP and Oracle ERP systems be categorized in?

The processing system where transactions are processed immediately and where output is available immediately is referred to as:

The system that captures, records, processes, and reports accounting information is referred to as a(n):

The disadvantages to real-time processing include:

Which of the following is one of the advantages of maintaining a legacy system?

A set of processes, software and hardware tools, methodologies, and technologies to integrate software systems is referred to as:

The oval used in an entity relationship diagram is used to represent a(n):

Special journals are created, or established, to record specific types of transactions.Which of the following is not one of the special journals?

Which of the following is not a disadvantage of maintaining legacy systems?

Which of the following items is not one of the manual records in a manual accounting system?

After the accounting information has been input into the accounting system, it must be processed.Process accounting data involves:

In documenting systems, which pictorial method is described as a method that diagrams the actual flow and sequence of events?

Which of the following is one of the disadvantages of maintaining the legacy systems?

Which of the following correctly states the order of steps in a manual accounting system?

SAP and PeopleSoft are part of which market segment of accounting software?

A prescribed sequence of work steps completed in order to produced a desired result for an organization is the definition of:

The diamond used in an entity relationship diagram is used to represent a(n):

Introduction to AIS

Fraud, Ethics, and Internal Control

Internal Controls and Risks in IT Systems

IT Governance

Enterprise Resource Planning ERP Systems

Auditing Information Technology-Based Processes

Revenue and Cash Collection Processes and Controls

Expenditures Processes and Controlspurchases

Expenditures Processes and Controlspayroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

E-Commerce and E-Business

Filters

Exam 2: Foundational Concepts of the AIS

Which of the following statements, related to a business process, is not a true statement?

The advantage of client-server computing is:

Which of the following market segments would SAP and Oracle ERP systems be categorized in?

The processing system where transactions are processed immediately and where output is available immediately is referred to as:

The system that captures, records, processes, and reports accounting information is referred to as a(n):

The disadvantages to real-time processing include:

Which of the following is one of the advantages of maintaining a legacy system?

A set of processes, software and hardware tools, methodologies, and technologies to integrate software systems is referred to as:

The oval used in an entity relationship diagram is used to represent a(n):

Special journals are created, or established, to record specific types of transactions.Which of the following is not one of the special journals?

Which of the following is not a disadvantage of maintaining legacy systems?

Which of the following items is not one of the manual records in a manual accounting system?

After the accounting information has been input into the accounting system, it must be processed.Process accounting data involves:

In documenting systems, which pictorial method is described as a method that diagrams the actual flow and sequence of events?

Which of the following is one of the disadvantages of maintaining the legacy systems?

Which of the following correctly states the order of steps in a manual accounting system?

SAP and PeopleSoft are part of which market segment of accounting software?

A prescribed sequence of work steps completed in order to produced a desired result for an organization is the definition of:

The diamond used in an entity relationship diagram is used to represent a(n):

Introduction to AIS

Fraud, Ethics, and Internal Control

Internal Controls and Risks in IT Systems

IT Governance

Enterprise Resource Planning ERP Systems

Auditing Information Technology-Based Processes

Revenue and Cash Collection Processes and Controls

Expenditures Processes and Controlspurchases

Expenditures Processes and Controlspayroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

E-Commerce and E-Business

Filters