Chapter 1--Introduction to Accounting Information Systems

7316 words 30 pages
Chapter 1--Introduction to Accounting Information SystemsChapter 1--Introduction to Accounting Information Systems
Student: ___________________________________________________________________________
1. The three themes of the text are operating systems, e-business, and internal control.
True False 2. In an assurance service the accountant will provide the original information used for decision making.
True False 3. Information systems reliability and electronic commerce have been identified by the AICPA as potential assurance services.
True False 4. E-business is the application of electronic networks to undertake business processes among the functional areas in an organization.
True False 5. The role
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An information system:
A. is composed of only the computer-based information resources of an organization
B. may consist of both computer-based and manual components
C. is different from a data processing system because it uses computers
D. is not generally used for transaction processing 42. The AICPA has identified all but which of the following as assurance services?
A. risk assessment
B. information systems reliability
C. electronic commerce
D. consulting 43. The sequence of components in the functional model of an information system is
A. Output, Input, Processing, Users
B. Input, Processing, Output, Users
C. Processing, Input, Users, Output
D. Users, Processing, Input, Output 44. Historically, the relationship between an information system and an accounting information system has been:
A. the AIS is a part of the IS
B. the IS is a part of the AIS
C. the IS and the AIS are one in the same
D. the IS and AIS are unrelated 45. The text takes the following view of the relationship between an IS and an AIS:
A. the AIS is part of the IS
B. the IS is part of the AIS
C. the IS and the AIS are one in the same
D. the AIS is the primary system and the IS the subsystem 46. A man-made system that generally consists of an integrated set of computer-based components and manual components established to collect, store, and manage data and to provide output information to users.
A. information system
B. output system


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