ACC 340 Final Exam

University of Phoenix
ACC 340 Accounting Information Systems
Final Exam

This final examination consists of twenty (20) multiple choice questions. Please select the best
answer. Please use the answer sheet at the end of this examination. Each question is worth one (1)
point each for a total of twenty (20) points total.
Chapter 1
1.
The S in the acronym AIS stands for:
a)
Standard
b)
System
c)
Symbol
d)
none of these
2. Which of the following captures the same idea as the term GIGO?
a)
Computers cannot turn straw into gold
b)
Too much information is the same as garbage
c)
Great investments lead to great returns
d)
Too many cooks spoil the broth
Chapter 2
3.The hardware of a computer system includes the computer itself and other
devices that help the computer perform its tasks. These other devices are
commonly also called:
a) Helper equipment
b) IT devices
c) Peripheral equipment
d) Secondary equipment
e) Accessory equipment
4. Time cards, packing slips, reservation screens, and bank deposits screens best
describes which of the following?
a) Data transcription
b) Point-of-sale devices
c) Source documents
d) Turnaround documents

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ACC 340 Final Exam

e) Data transaction documents
Chapter 3.
5.Which of the following professionals would use a document flowchart?

a)
Accountants
b)
Auditors
c)
System designers
d)
all of the above
6. A system flowchart is a block diagram that:
a)
Is used only by auditors
b)
Is used primarily when document flowcharts cannot be used
c)
Depicts the flow of computer systems in an organization
d)
Depicts the flow of data through a computerized accounting information
system
Chapter 4.
7. A general ledger:
a)
Is a chronological listing of an organizations transactions
b)
Is a listing of an organizations transactions, organized by account
c)
Does not include every account in an organizations chart of accounts
d)
Is the same thing as a transaction listing
8. Well-designed output reports are characterized by all but which of the following?
a)
They are useful
b)
They are conveniently formatted
c)
They never include graphs
d)
They are easily identifiable
Chapter 5.
9. The primary objective of a manufacturing organizations production process is to:
a)
Maintain inventories at a zero level
b)
Convert raw materials into finished goods as efficiently as possible
c)
Make sure that there are no product defects
d)
Maintain the documentation and report on an organizations
manufacturing process
10. All of the following are input documents for the production process, except:
a)
A master production schedule
b)
A production order
c)
A material requirements planning document
d)
A bill of materials
Chapter 7
11. According to the chapter, which of these statements is most accurate?
a)
Almost all computer crime is committed for personal gain
b)
Very little computer crime is committed for personal gain
c)
Most computer crime is just as easily described as
embezzlement
d)
We actually know very little about computer abuse.

12. Which of these would be an example of denial-of-service computer abuse?

a)
Computer virus
b) Salami technique
c) Trojan horse computer program

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d) Embezzlements using computerized data
Chapter 8.
13.Three objectives of a company's internal control system should be safeguarding
assets, checking the accuracy and reliability of accounting data, and promoting
operational efficiency. A fourth objective of a company's internal control system should
be:
a)
Preventing embezzlement of assets
b)
Encouraging adherence to prescribed managerial policies
c)
Avoiding the payment of overtime to company employees
d)
Revising standards for production costs on a weekly basis

14.The control environment is a component of a company's internal control system that:

a)
Influences the control awareness of a company's employees
b)
Stresses the development of control procedures in a company
c)
Directly affects the accuracy and reliability of a companys accounting
data
d)
Can be ignored when establishing a company's internal control system
Chapter 9
15. The principal function of an accounting system's computerized controls is:
a)
Detecting computer frauds
b)
Preventing computer frauds
c)
Encouraging programmer honesty
d)
none of the above
16. Which of the following is not a subcategory of input controls?
a)
Computer access
b)
Data transcription
c)
Data recording
d)
Data processing
Chapter 10
17.Which of these is not a phase in the life cycle of an information system?
a)
Planning
b)
Analysis
c)
Control
d)
Implementation
18. Which of the following is an objective of a systems survey?
a)
To understand management information needs
b)
To understand the human element and gain cooperation from people
involved with the system
c)
To enlist management participation and cooperation
d)
all of the above are objectives of a systems survey
Chapter 11
19. The primary purpose of an internal audit is:

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ACC 340 Final Exam

a)
b)
c)
d)

To verify the accuracy of a firms financial statements

To punish employees for inefficient performance
To meet the requirements of the accounting profession
To ascertain employee adherence to organizational policies and procedures
20. Computer assisted audit techniques:
a)
Are never used in compliance testing
b)
May be used for substantive and compliance testing
c)
Are used primarily when auditing around the computer
d)
Are good tools for auditors who are lacking in technical computer
skill

Answer Sheet.
1. __B____
2. _A
3. __C__
4. __C___
5. _D
6. ___D_______
7. __B____
8. __C_____
9. __B____
10. __C___ _
11. __D___
12. _A____
13. __B____
14. __A____
15. __D___
16. __D___
17. __C____
18. __D____
19. _D___
20. __B___

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