Accounting Information Systems and Processes | Online Quiz

Home Recent Questions Accounting Information Systems and Processes | Online Quiz

QUESTION 1. The ICAA requires that its members should bring their analytic expertise to several fields. Which one of the following fields is NOT specified by the ICAA?

 

A. Strategic planning and change management


B. Market analysis and compliance


C. The use of information technology


D. Human resource management


QUESTION 2. In the process perspective of the organisation, a flattened organisational design cannot:


A. increase task specificity


B. reduce bureaucracy


C. create a more flexible organisation


D. identify tasks and functions that do not add value


QUESTION 3. When considering new opportunities for technology within the organisation, it is critical to consider:

 

A. whether the technology is the latest available.


B. whether the technology aligns with the overall organisational strategy


C. whether the technology is user friendly


D. all of the options are correct


QUESTION 4. Why is the system development lifecycle (SDLC) called a 'lifecycle'?


A. Once maintenance can no longer keep the system effective the process restarts from the beginning of investigation


B. The resulting system will last for the whole life of the company


C. The new system evolves and grows like a living organism


D. If changes are required, it is easy to cycle round the stages again


QUESTION 5. Systems development is unlikely to be driven by:


A. a change in the regulatory environment


B. a change in the business environment


C. a business need from within the organisation


D. a change in the technology infrastructure, such as computer hardware


QUESTION 6. Which of the following statements regarding the auditing of accounting information systems is NOT true?


A. When conducting an audit, the auditors should consider legislative requirements.


B. When conducting an audit, the auditors should consider professional requirements.


C. When conducting an audit, the auditors should consider prescriptions of various accounting standards.


D. When conducting an audit, the auditors do not need to worry about the unique characteristics of an individual client.


QUESTION 7. Which of the following is listed in the order from smallest to largest?


A. Field, data, record, file.


B. File, field, data, record.


C. Record, file, data, field.


D. Data, field, record, file.


QUESTION 8. The business process can yield benefits for an organisation through:


A. ignoring customer service and focussing on superior product design.


B. offering customers cheaper prices.


C. outsourcing all customer service activities.


D. improved customer service and customer relations through a value adding emphasis.


QUESTION 9. Information is:


A. the same as data.


B. data that has been processed and converted.


C. less useful than data.


D. raw facts describing an event.


QUESTION 10. The first stage in adopting a business process perspective is that:


A. it should focus on removing middle management.


B. it must be represented in the design of the organisation.


C. it should emphasise the flattening of the organisational structure.


D. it must be reflected in the organisation's latest statements.


QUESTION 11. What is the advantage of adopting the system development lifecycle (SDLC) approach?


A. Development is very rapid.


B. It is the cheapest approach.


C. The final system is well documented.


D. It is flexible if the user changes the requirements.


QUESTION 12. Which of the following regarding the system design phase is correct?


A. The determination of outputs precedes that of inputs.


B. The determination of inputs precedes that of outputs.


C. The determination of inputs and outputs should be conducted simultaneously.


D. Order is not relevant when determining inputs and outputs.


QUESTION 13. Relational databases typically store data:


A. in a number of files.


B. in a number of tables.


C. in a number of fields.


D. none of the options are correct.


QUESTION 14. Which of the following is unlikely to be the accounting's role to an organisation?


A. gather data about the organisation's activities.


B. provide a means for business data storage and processing.


C. convert business data into useful information.


D. exercise strategic decision-making according to accounting information.


QUESTION 15. Which of the following statement regarding internal control is correct?


A. Internal controls provide a degree of assurance that the organisation and its systems are running normally.


B. Internal controls can prevent and detect anomalous and undesirable occurrences, but they cannot reverse the effects caused by such occurrences.


C. Internal controls do not concern about natural disasters and other catastrophic disruptions.


D. Internal controls are only implemented in the most important functions of an organisation.


QUESTION 16. An example of a strategic level decision would be:


A. determining the quantity of raw materials to purchase.


B. appointing a new line manager responsible for running the delivery department.


C. reconfiguring the production line design to eliminate wasted time due to bottlenecks.


D. deciding whether or not to acquire the remaining shares of a partially owned subsidiary.


QUESTION 17. Any benefits gained through improved resource efficiency in the process perspective could potentially be negated by the increased resources required to support the new IT within the organisation. This phenomenon is referred to as:


A. spill-over effect.


B. productivity paradox.


C. rent misappropriation.


D. siphon effect.


QUESTION 18. Feasibility analysis does not involve determining whether:


A. the new system costs too much.


B. the users within the organisation will accept the new system.


C. the new system can be built within a specific period.


D. the legal environment is suitable for the new system.


QUESTION 19. Data redundancy occurs when the same information is stored in multiple locations in an organisation. Which of the following is NOT true?


A. Data redundancy can lead to data inconsistency.


B. Data redundancy can lead to data anomalies.


C. Data redundancy can lead to repeated data.


D. Data redundancy can provide benefits through having two sources of information.


QUESTION 20. DBMS stands for:


A. Database Management Scheme


B. Database Management Structure


C. Database Management Software


D. Database Management System


QUESTION 21. A table is:


A. a collection of attributes that describe an entity.


B. a collection of objects that describe an entity.


C. smaller than a field.


D. none of the options are correct.


QUESTION 22. Which of the following activities is not part of the expenditure cycle?


A. Purchasing


B. Updating the accounts payable


C. Authorising payment


D. Producing goods


QUESTION 23. Which of the following statements regarding system documentation is correct?


A. Systems documentation is only useful for internal staff.


B. Systems documentation is increasingly being phased out of organisations due to newer technology.


C. Systems documentation is crucial for systems development and systems review.


D. Answers a and c are both correct.


QUESTION 24. Data can be described as:


A. the same as information.


B. the raw facts relating to or describing an event.


C. the primary output of an AIS.


D. more useful than information.


QUESTION 25. If data are captured and stored at their most basic level, then:


A. these data can be used to answer a very limited number of questions when they are aggregated at a certain level.


B. these data can be used to answer quite a few questions when they are aggregated at a certain level.


C. these data cannot be used to answer any question unless they are combined with some other data at a higher aggregated level.


D. these data are not suitable for answering questions.


QUESTION 26. In terms of data redundancy, an important aspect of a relational database is that the tables must be carefully defined to provide __________ with minimum issues.


A. expandability


B. functionality


C. flexibility


D. scalability


QUESTION 27. Data redundancy:


A. can lead to a number of data anomalies.


B. is useful in ensuring the integrity of data.


C. provides a useful backup function in a database.


D. none of the options are correct.


QUESTION 28. "Data that provide a consistent and correct representation regardless of where they are sourced from within a file system" is referred to as:


A. data consistency.


B. data integrity.


C. data reliability.

D. data uniformity.


QUESTION 29. A record is:


A. a connected set of fields that describe a person, place or thing.


B. a connected set of tables that describe a person, place or thing.


C. smaller than a field.


D. none of the options are correct.


QUESTION 30. The process of developing ER diagrams is:


A. iterative.


B. non-discretionary.


C. linear.


D. discrete.


QUESTION 31. An attribute (or column) that uniquely identifies a particular object (or row) in the table is called:


A. foreign key.


B. unique key.


C. primary key.


D. composite key.


QUESTION 32. A successful implementation of an ERP system is:


A. complex.


B. time-consuming.


C. expensive.


D. all of the options are correct.


QUESTION 33. Which of the follow statements regarding ethics is false?


A. Ethics is concerned with how we act and how we make decisions.


B. Accountants are bound by professional ethics.


C. Most professional bodies have ethical standards that members must follow.


D. A casual bookkeeping employee, who is not a member of any professional association, need not adhere to professional accounting ethics.


QUESTION 34. Which of the following is listed in the order from smallest to largest?


A. Field, data, record, file.


B. File, field, data, record.


C. Record, file, data, field.


D. Data, field, record, file.


QUESTION 35. Which of the following statements is NOT true regarding Australian businesses?


A. More than 90% of businesses are using the Internet.


B. More than 80% of websites have some form of customer contact facility.


C. More than 70% of businesses have incorporated Internet into business processes.


D. The percentage of Australian businesses that have web presence has increased by 15% from 2003 to 2010.


QUESTION 36. MICR is an input technology used:


A. on receipts and invoices that are given to customers.


B. on bank cheques.


C. in the processing of ATM receipts.


D. by many organisations to expedite the processing of accounts payable invoices.


QUESTION 37. An organisation is undergoing a major change to the way it does business, redesigning business processes and the use of IT within the processes. One of the suggested change approaches was TQM. In this case:


A. TQM would be ideal because it allows for all employees to offer suggestions and be involved in the changing of the organisation.


B. TQM would be ideal because its incremental approach to organisational change means that the change process would be well managed.


C. TQM would not be ideal because its incremental approach would mean that change would take a large amount of time.


D. TQM would not be ideal because its incremental approach is suited to gradual change rather than large scale change.


QUESTION 38. The following message box appears when entering a customer order into a sales system: 


This is an example of:

 

A. Input


B. Process


C. Output


D. Feedback


QUESTION 39. Normalisation:


A. is a process that can now be eliminated in designing databases due to technology improvements.


B. ensures all the higher-level operational aspects are also included, as normalisation starts with the tables, forms and data of the organisation.


C. is a top-down process.


D. minimises potential anomalies that can emerge in a data management system.


QUESTION 40. Which of the following description of XBRL is true?


A. XBRL is a new technology that yet to be made a practical reality.


B. XBRL adds meaning to data so that other applications know what the data represents and how it should be treated.


C. XBRL is fundamentally different from HTML.


D. A standard set of XBRL tags is not available yet.


QUESTION 41. An ER diagram shows:


A. the logical design of the database from a top-down perspective.


B. the physical design of the database from a top-down perspective.


C. the logical design of the database from a bottom-up perspective.


D. the physical design of the database from a bottom-up perspective.


QUESTION 42. Evaluated receipts settlement involves:


A. the purchaser paying for goods without receiving an invoice.


B. the supplier issuing an invoice before goods have been delivered.


C. speeding up the accounts receivable process for a vendor.


D. the electronic sending and payment of invoices.


QUESTION 43. Database systems are designed to:


A. eliminate the repetition of data and the incidence of inconsistent data by ensuring data is structured so that it is stored in multiple locations.


B. eliminate the repetition of data and the incidence of inconsistent data by ensuring data is structured so that it is stored in only one location.


C. increase the repetition of data and the incidence of inconsistent data by ensuring data is structured so that it is stored in multiple locations.


D. increase the repetition of data and the incidence of inconsistent data by ensuring data is unstructured but that it is stored in only one location.


QUESTION 44. The role of the accountant has changed in recent times because:


A. professional bodies have sought to redefine and reposition the accounting function.


B. computer systems have emerged to handle the classification and recording tasks traditionally associated with the accounting function.


C. the accounting cycle is too complex and involved to be performed solely by the accountant.


D. knowledge workers have increasingly replaced accountants in the performance of recording and classification tasks.


QUESTION 45. With regards to a database system, which of the following statements is NOT true?

 

A. Database systems are being phased out in favour of new legacy systems.


B. A database system allows managers to access and evaluate the data they require to make decisions.


C. A database system enables all the data of the organisation to be contained within one system.


D. A database system helps breaking down functional barriers and facilitates data-sharing.

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