AIS题库.docx

AIS题库.docx

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AIS题库

AIS题库

Chapter1（newversion）

MULTIPLECHOICE

1.Asetoftwoormoreinterrelatedcomponentsthatinteracttoachieveagoalis:

a）Asystem

b）Anaccountinginformationsystem

c）Data

d）Mandatoryinformation

2.Thisresultswhenasubsystemachievesitsgoalswhilecontributingtotheorganization'soverallgoal.

a）Goalconflict

b）Goalcongruence

c）Valueofinformation

d）Systemscongruence

3.Goalconflictmayresultwhen

a）Adecisionoractionofasubsystemisinconsistentwiththesystemasawhole.

b）Asubsystemachievesitsgoalswhilecontributingtotheorganization'soverallgoal.

c）Duplicaterecording,storageandprocessesareeliminated.

d）Thedataexceedstheamountthehumanmindcanabsorbandprocess.

4.Factsthatarecollected,recorded,storedandprocessedbyaninformationsystem

a）Information

b）Data

c）Systems

d）Mandatoryinformation

5.Informationis

a）Whathappenswhenthedataexceedstheamountthehumanmindcanabsorb.

b）Thebenefitproducedbytheinformationminusthecostofproducingit.

c）Factsthatarecollected,recorded,stored,andprocessedbyaninformationsystem.

d）Datathathavebeenorganizedandprocessedtoprovidemeaningtoauser.

6.Dataare

a）factsentered,stored,andprocessedbyaninformationsystem.

b）processedoutputthatisusefultodecisionmakers.

c）anotherwordforinformation.

d）quantitativefactsthatarenotqualitativebynature.

7.Whichofthefollowingstatementsbelowshowsthecontrastbetweendataandinformation

a）DataistheoutputofanAIS.

b）InformationistheprimaryoutputofanAIS.

c）Dataismoreusefulindecision-makingthaninformation.

d）Dataandinformationarethesame.

8.Informationis

a）basicallythesameasdata.

b）rawfactsabouttransactions.

c）potentiallyusefulfactswhenprocessedinatimelymanner.

d）datathathasbeenorganizedandprocessedsothatit'smeaningful.

9.Humanscanabsorbandprocessonlysomuchinformation.Information__________occurswhenthoselimitsarepassed.

a）overload

b）excess

c）anxiety

d）discretion

10.Thevalueofinformationcanbestbedefinedas

a）howusefulitistodecisionmakers.

b）thebenefitsproducedbypossessingandusingtheinformationminusthecostofproducingit.

c）howrelevantitis.

d）theextenttowhichitmaximizesthevaluechain.

11.Thebenefitproducedbytheinformationminusthecostofproducingit.

a）Goalcongruence

b）Information

c）Informationoverload

d）Valueofinformation

12.Anaccountinginformationsystem（AIS）processes__________toprovideuserswith__________.

a）data;information

b）data;transactions

c）information;data

d）data;benefits

13.HowmanycomponentsarefoundinanAIS

a）three

b）four

c）five

d）six

14.Anaccountinginformationsysteminpartconsistsof

a）People,hardwareandprograms.

b）Information,programsandcomputers.

c）People,procedures,data,softwareandinformationtechnologyinfrastructure.

d）Internalcontrolsandaccountingrecords.

15.Informationthatreducesuncertainty,improvesdecisionmakers'abilitytomakepredictions,orconfirmsorcorrectstheirpriorexpectations,issaidtobe

a）Complete

b）Relevant

c）Reliable

d）Timely

16.Informationthatisfreefromerrororbiasandaccuratelyrepresentstheeventsoractivitiesoftheorganizationis

a）Relevant

b）Reliable

c）Verifiable

d）Timely

17.Informationthatdoesnotomitimportantaspectsoftheunderlyingeventsoractivitiesthatitmeasuresis

a）Complete

b）Accessible

c）Relevant

d）Timely

18.Whentwoknowledgeablepeopleactingindependentlyeachproducethesameinformation,thisinformationissaidtobe

a）Complete

b）Relevant

c）Reliable

d）Verifiable

19.Datamustbeconvertedintoinformationtobeconsideredusefulandmeaningfulfordecision-making.Therearesixcharacteristicsthatmakeinformationbothusefulandmeaningful.Ifinformationisfreefromerrororbiasandaccuratelyrepresentstheeventsoractivitiesoftheorganization,itisrepresentativeofthecharacteristicof

a）Relevancy

b）Timeliness.

c）Understandability

d）Reliability

20.Theprimaryconsiderationwhenproducingthistypeofinformationisthatitsbenefitsexceedsitscosts.

a）Discretionaryinformation

b）Essentialinformation

c）Mandatoryinformation

d）Valueofinformation

21.AnAISisasystemofsixinterrelatedcomponentsthatinteracttoachieveagoal.Oneofthesecomponents,whichincludesbothmanualandautomatedactivitiesthatinvolvecollecting,processing,andstoringdata,isknownas

a）Informationordata

b）Proceduresandinstructions

c）Software

d）Informationtechnologyinfrastructure

22.Anaccountinginformationsystemmustbeabletoperformwhichofthefollowingtasks

a）collecttransactiondata

b）processtransactiondata

c）provideadequatecontrols

d）alloftheabove

23.WhichofthefollowingisnotanexampleofacommonactivityinanAIS

a）buyandpayforgoodsandservices

b）sellgoodsandservicesandcollectcash

c）summarizeandreportresultstointerestedparties

d）recordingofsalescallsformarketingpurposes

24.WhichofthefollowingisnotoneofthecomponentsofanAIS

a）Internalcontrolsandsecuritymeasures

b）People

c）Proceduresandinstructions

d）Softwareandhardware

25.AnAISmustbeabletofulfillthreeimportantfunctionsinanyorganization.Onesuchfunctionisthecollectingandstoringofdataaboutactivitiesperformedbytheorganization.Onegroupthatreliesonboththeadequatecollectionandtransformationofdatafordecision-makingpurposesforanorganizationis

a）management.

b）interestedoutsiders.

c）competitors.

d）thegovernment.

26.Theprimaryobjectiveofaccountingisto

a）implementstronginternalcontrols.

b）provideusefulinformationtodecisionmakers.

c）preparefinancialstatements.

d）ensuretheprofitabilityofanorganization.

27.TheFinancialAccountingStandardsBoard（FASB）,initsStatementofFinancialAccountingConceptsNo.2,hasdefinedaccountingas

a）aninformationidentification,development,measurement,andcommunicationprocess.

b）awaytoprovideadequatecontrolstosafeguardanorganization'sassets.

c）beinganinformationsystem.

d）awaytocollectandtransformdataintousefulinformation.

28.Whichactivitybelowwouldnotbeconsideredtobea"top"accountantworkactivity

a）processimprovement

b）inputintofutureproductmarketinginitiatives

c）long-termstrategicplanning

d）computersystemsandoperations

29.TheAmericanInstituteofCertifiedPublicAccountants（AICPA）hasrecognizedtheimportanceofAISandthemajorimpactinformationtechnologyhasontheareaofaccounting.TorecognizeindividualCPAswhohavemeteducationalandexperientialrequirementsinthisarea,thegroupformallycreatedthedesignationknownas

a）theCertifiedManagementAccountant.

b）theCertifiedInformationTechnologyProfessional.

c）theCertifiedInternalAuditor.

d）theCertifiedDataProcessingProfessional.

30.AnanalysisconductedbytheInstituteofManagementAccountantsshowsthatthemostimportantactivitiesperformedbycorporateaccountantsrelateto

a）customerandproductprofitability.

b）internalconsulting.

c）processimprovement.

d）accountingsystemsandfinancialreporting.

31.TheprimaryfocusofanAIScourse,asopposedtootherIScourses,ison

a）applicationofinformationtechnology.

b）useofaccountingsoftware.

c）understandinghowinformationtechnologycanbeusedtoimproveAISprocesses.

d）preparationoffinancialstatements.

32.TheAISmustincludecontrolstoensure

a）safetyandavailabilityofdata.

b）marketinginitiativesmatchcorporategoals.

c）informationproducedfromdataisaccurate.

d）bothAandC

33.AchangeintheAISthatmakesinformationmoreeasilyaccessibleandwidelyavailablewithinanorganizationismostlikelytofirstinfluencethe

a）organizationalculture.

b）customerbase.

c）externalfinancialstatementusers.

d）productionactivity.

34.Theprocessofcreatingvalueforcustomersistheresultofnineactivities（fiveprimaryandfoursupport）thattakentogetherforma

a）valuechain.

b）profitableoperation.

c）successfulbusiness.

d）supportsystem.

35.Thevaluechainconceptiscomposedoftwotypesofactivitiesknownas

a）primaryandsupport.

b）primaryandsecondary.

c）supportandvalue.

d）technologyandsupport.

36.Whichofthefollowingisaprimaryactivityinthevaluechain

a）infrastructure

b）technology

c）purchasing

d）marketingandsales

37.Invaluechainanalysis,whatistheactivityofarrangingthedeliveryofproductstocustomerscalled

a）outboundlogistics

b）inboundlogistics

c）shipping

d）delivery

38.AnAISprovidesvalueby

a）improvingproductsorservicesthroughinformationthatincreasesqualityandreducescosts.

b）providingtimelyandreliableinformationtodecisionmakers.

c）creatingnewproducts.

d）bothAandB

39.InChapter1,Figure1-2showsthefactorsthatinfluencethedesignofAIS.Thediagramshowsabi-directionalarrowbetweentheorganizationalcultureandtheAIS.Thereasonforthistwo-wayinterchangebetweenorganizationalcultureandAISis

a）thattheAISshouldnotinfluencethevaluesoftheorganizationalculture.

b）becausetheorganization'scultureinfluencestheAIS,andlikewisetheAISinfluencestheorganization'sculturebycontrollingtheflowofinformationwithintheorganization.

c）duetothetransferofmanagersbetweenthetwocorporatee