64 Test Bank for Accounting Information Systems 11th
Edition by Bodnar Mutiple Choice Questions - Page 1
When information levels within an organization are viewed as a
pyramid, strategic information is used primarily by
1.
2.
3.
4.

A) lower-level management.
B) top-level management.
C) middle management.
D) lower-level and middle management.

The technological philosophy that emphasizes "customer
satisfaction" to the point of "customer obsession" is known as
1.
2.
3.
4.

A) TQP.
B) EDI.
C) TQM.
D) TQP and TQM.

A(n) ________ system encompasses the planning and
management of all activities involved in sourcing, procurement,
conversion, and logistics management activities.
1.
2.

B) A Web browser and a RFID card
C) A QR reader and an Internet connection
D) A Web browser and an Internet connection

The internal audit function within an organization should be
considered a(n)


1.
2.
3.
4.

A) activity supervised by the controller.
B) sub function of the treasurer.
C) independent appraisal activity.
D) optional service provided by the firm's external auditors.

The three general phases of systems development projects and the
order in which they occur are
1.
2.
3.
4.

A) systems design, systems implementation, and systems analysis.
B) systems design, systems implementation, and systems auditing.
C) systems design, systems analysis, and systems programming.
D) systems analysis, systems design, and systems implementation.



A) Historical and future
B) Strategic and operational
C) Internal and external
D) Mandatory and discretionary

What language facilitates business-to-business commerce through
the extended value chain, which includes both manufacturers and
their suppliers?
1.
2.
3.
4.

A) VCML
B) XBRL
C) HTML
D) COBOL

A system that manages all contacts with customers is a ________
system.
1.

A) customer value chain


2.
3.
4.


events related to the distribution of goods and services to other
organizations and the collection of related payments?
1.
2.
3.
4.

A) Production
B) Expenditure
C) Financial reporting
D) Revenue

The following are benefits of an ERP except for the ability
1.
2.
3.
4.

A) to eliminate data duplication and redundancy.
B) to standardize data formats.
C) to easily share data from various departments.
D) to easily customize software to meet company needs.

Which of the following is not an objective of internal control as a
process?
1.
2.
3.
4.


C) EUC application.
D) ES application.

The term that best describes an information system that is tailored
to the strategic information needs of top-level management is a(n)
1.
2.
3.
4.

A) accounting information system.
B) expert system.
C) executive information system.
D) EDP system.

A complete systems solution involving one software package and
one database is referred to as
1.
2.
3.
4.

A) ERP.
B) MRP.
C) SCM.
D) DSS.

The area of functional specialization which is responsible for the
design, coding, testing, and debugging of computer programs is
the

2.
3.
4.

B) Accounting cycle
C) Production cycle
D) Revenue cycle

A(n) ________ is a group of loosely connected companies that
work together to maximize the value of their economic outputs.
1.
2.
3.
4.

A) extended enterprise
B) enterprise resource planners
C) enterprise suite
D) value chain consortium

Material requirements planning software assists management in
managing
1.
2.
3.
4.

A) inventories.
B) overhead.
C) scheduling production.

2.
3.
4.

A) Six Sigma.
B) ISA-95.
C) ISO 9001.
D) ISA-Y2K.

The transaction processing cycle that is concerned with the events
related to the transformation of resources into goods and services
is
1.

A) production.


2.
3.
4.

B) revenue.
C) financial reporting.
D) expenditure.

Quick Response reader application can typically ________.
1.
2.
3.
4.

C) computer-integrated information system.
D) electronic document exchange.

Which of the following is not one of the criteria of the design
specification step of the systems approach to design?
1.
2.
3.
4.

A) Using a team approach in many cases
B) Sufficient detailed specifications for implementation process
C) Identification of system inputs
D) Strategies for producing system outputs

Which of the following is not an objective of internal control?
1.
2.
3.
4.

A) Reliability of financial reporting
B) Effectiveness and efficiency of operations
C) Relevance of financial statements
D) Compliance with applicable laws and regulations


A way of viewing company activities that breaks the activities down
into components that can be individually optimized in terms of goals
and strategies is known as the

C) SAS.
D) SAR.

Which of the following is not a benefit of electronic data interchange
(EDI)?
1.
2.
3.
4.

A) Electronic mail messages are interpreted by humans.
B) EDI eliminates paper.
C) EDI saves time.
D) EDI may allow for EFT payments to vendor accounts.

RFID tags include all of the following except
1.
2.
3.
4.

A) active tags.
B) passive tags.
C) inactive tags.
D) semi-passive tags.

Internal users of reports from a company's information system
might include all of the following except its
1.
2.

A) There is no waiting for a salesperson or product information.
B) There is automatic electronic encoding of transaction data.
C) Web-based transactions are encrypted providing security.
D) Intelligent Web-based software can provide answers to complicated
questions.

Which of the steps below is not part of the systems approach
process?
1.
2.
3.
4.

A) Creation of alternatives
B) Statement of system objective(s)
C) Systems evaluation
D) All of the answers are steps in the systems approach process.

Which of the following is not associated with lean manufacturing?
1.
2.
3.
4.

A) CRM
B) Toyota Production System
C) Eliminating waste
D) JIT

The Clearing House Automated Payment System is also known as

A) Maintenance programmers
B) Operations manager
C) Technical support committee
D) Steering committee


An important quick response technology used to track objects using
radio signals is called
1.
2.
3.
4.

A) sonic tagging.
B) radio frequency identification.
C) object frequency tagging.
D) frequency waves identification.

When a management report is discretionary rather than mandatory,
the primary consideration should be
1.
2.

A) that there are benefits to be obtained by producing the report.
B) that the benefits obtained by producing the report exceed the cost of its
production.
3. C) to minimize the cost of producing the report while maintaining minimum
standards of usefulness.
4. D) to minimize the cost of producing the report while maintaining minimum
standards of reliability and accuracy.

3.
4.

A) The company's labor union
B) The Internal Revenue Service
C) The company's main bank
D) The company's main supplier of its raw materials

Which of the following groups would not be considered external
users of the company's information?
1.
2.
3.

A) Factory supervisors
B) Creditors
C) Investors


4.

D) Labor unions

When should the actual users of a system be involved when a new
system is being developed?
1.
2.
3.

A) As soon as the new system is implemented

D) Implementation of a new system

Green IT is concerned with
1.
2.
3.

A) reducing e-waste by reusing and or refurbishing IT products.
B) using less fuel in the creation of IT systems.
C) designing more efficient systems in order to reduce necessary storage
requirements.
4. D) Green IT is concerned with all of the above.

When viewing a typical organization chart, the individual
responsible for the finances of the business is the
1.
2.
3.
4.

A) controller.
B) president.
C) vice president.
D) treasurer.

Which of the following is not a merchant benefit of Web
commerce?
1.

A) Cost savings through automated ordering

B) Analyzing the system
C) Implementing the system
D) Stating the system's objectives

Which statement regarding internal control is false?
1.
2.

A) Documentation is not a critical component of an internal control system.
B) Ideally, a task can be divided to make job functions as natural checks on
each other.
3. C) A specific person should ideally be responsible for each task or job
function.
4. D) All records should allow cross-referencing from one area of responsibility to
another.

Which of the statements below is false regarding extensible
business reporting language (XBRL)?
1.
2.
3.
4.

A) Many experts feel that XBRL will replace EDI.
B) XBRL is in effect a narrower standard than the ANSI X.12 standard for EDI.
C) The SEC allows use of the XBRL format.
D) XBRL facilitates the exchange of business documents over the Internet.