Professional Documents
Culture Documents
Chapter 1
Multiple choice
1.
The flow and level of detail of information operations management, as internal user of information is
a. horizontal
b. vertical downward
c. vertical (upward & downward)
d. vertical upward
2.
3.
4.
5.
d. resources
6.
AIS subsystems
a. process financial & nonfinancial transactions that directly affect the processing of financial transactions
b. measure economic events in monetary terms
c. process nonfinancial transactions
d. directly process financial transactions
7.
Which of the following is NOT a reason why transaction processing system is central to the overall function of the
information system?
a. Records financial transactions in the accounting records.
b. Converts economic events into financial transactions
c. Distributes essential financial transactions to operations personnel to support their daily operations.
d. Distributes essential financial information to operations personnel to support their daily operations.
8.
9.
10. Purchase of inventory is an example of a data source, an element of the general model for AIS, which is an
a. internal financial transaction
c. internal nonfinancial transaction
b. external financial transaction
d. external nonfinancial transaction
11. It is an element of the general model for AIS and its objective is to ensure that event data entering the system are
valid, complete, and free from material errors.
a. data processing
b. database management
c. data sources
d. data collection
d. record
d. data collection
d. data source
b. portfolio management
c. market research
d. product
c. accounting function
d. HR function
39. The accounting function in the systems design is responsible for the
a. physical system
b, application system
c. conceptual system
system
40. Auditing is a form of
a. IT auditing performed by an expert
b. Independent practitioner performed by an expert
d. information
d. assurance service
d. information
e. representation faithfulness
46. Accounting information that users can depend on to represent the economic conditions or events that it purports
to represent best defines
a. relevance
c. feedback value
e. verifiability
b. timeliness
d. reliability
47. Accounting information that is capable of making a difference in a decision by helping users to confirm or correct
expectations best defines
a. neutrality
c. accuracy
e. relevance
b. timeliness
d. verifiability
48. One of the ingredients of the primary quality of reliability is
a. verifiability
c. timeliness
b. feedback value
d. comparability
49. A database is
a. essential for storage of large data sets
b. a collection of related files
c. a real-time system
e. consistency
50. When viewed from the highest to most elemental level, the data hierarchy is
a. attribute, record, file
c. file, record, attribute
b. record, attribute, key
d. file, record, key