Accounting Information System Part 41

Accounting Information System Part 41
Examinations
1. The least costly approach to systems acquisition is

a) canned software.
b) custom software.
c) modified software.
d) prototyping.
2. Which of the following is not appropriate for end user development?

a) performing statistical analyses
b) preparing schedules and lists
c) retrieving information from databases
d) updating database records
3. What is the basic function of a help desk?

a) develop and implement standards and control data
b) provide hot line assistance and serve as a clearinghouse of information
c) train end users and assist with application development
d) All of the above are basic functions of a help desk.
4. Despite the fact that many good canned software packages are available to organizations
today; many organizations develop their own software. What is a reason for such in-house
development?
a) an organization may have unique requirements
b) canned software packages are often less expensive than software developed in house
c) the organization's size and complexity necessitates the in-house development of software
d) A and C above are correct.
5. Another alternative to buying a canned system or in-house development is to have a third-

party vendor develop a custom system. Which guideline below should not be used by the
organization to select an outside developer for a custom system?
a) The outside developer should have an in-depth understanding of how the company conducts its business.
b) The outside developer should have experience in the company's industry.
c) The outside developer should possess a good understanding of business in general.
d) The outside developer that charges the least for the system should be chosen over others.
6. A company must carefully evaluate each alternative of developing in-house software, buying
canned software, or using an outside third party when planning an AIS. Which statement
below is true regarding such a decision?
a) Generally the best overall decision is to buy a canned software and hardware system.
b) The most efficient and effective systems are the ones developed in house.
c) Using an outside third party to develop a system always gives the organization a significant competitive
advantage.
d) There is no single right answer to the build-or-buy decision.
7. Since the introduction of the computer, there has been an astronomical demand for
information systems. Such demand has resulted in many users becoming involved in the
hands-on development, control, and employment of information systems. What term is used
to refer to this phenomenon?
a) amateur user computing (AUC)
b) competitive intra-organization systems development approach (CIOSDA)
c) end-user computing (EUC)
d) novice information systems development (NISD)
8. End-user development is inappropriate for some types of systems. What is an example of a

system that end users should not be allowed to develop?
a) a payroll processing program
b) a program that performs "what-if" statistical modeling
c) developing an application using prewritten software such as a spreadsheet or database system
d) preparing a schedule or list such as a depreciation schedule
9. What is an important risk to be considered when allowing end users to develop a system?
a) IS resources are freed up for other tasks
b) systems are implemented that have not been adequately tested
c) systems are usually easy to use and modify
d) users control development process and decide what systems are created and implemented
10. What is an important benefit to be considered when allowing end users to develop a system?
a) systems are developed when they are needed
b) systems are more likely to be incompatible with other systems within the organization
c) systems are more likely to be inefficient
d) systems are often poorly controlled and documented
11. The primary objective of accounting is to
a) implement strong internal controls.
b) provide useful information to decision makers.
c) prepare financial statements.
d) ensure the profitability of an organization.
12. The Financial Accounting Standards Board (FASB), in its Statement of Financial Accounting
Concepts No. 2, has defined accounting as
a) an information identification, development, measurement, and communication process.
b) a way to provide adequate controls to safeguard an organization's assets.
c) being an information system.
d) a way to collect and transform data into useful information.
13. Which activity below would not be considered to be a "top" accountant work activity?
a) process improvement
b) input into future product marketing initiatives
c) long-term strategic planning
d) computer systems and operations
14. The American Institute of Certified Public Accountants (AICPA) has recognized the
importance of AIS and the major impact information technology has on the area of
accounting. To recognize individual CPAs who have met educational and experiential
requirements in this area, the group formally created the designation known as
a) the Certified Management Accountant.
b) the Certified Information Technology Professional.
c) the Certified Internal Auditor.
d) the Certified Data Processing Professional.
15. An analysis conducted by the Institute of Management Accountants shows that the most
important activities performed by corporate accountants relate to
a) customer and product profitability.
b) internal consulting.
c) process improvement.
d) accounting systems and financial reporting.

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Accounting Information System Part 41

1. The least costly approach to systems acquisition is

2. Which of the following is not appropriate for end user development?

3. What is the basic function of a help desk?

5. Another alternative to buying a canned system or in-house development is to have a third-

8. End-user development is inappropriate for some types of systems. What is an example of a

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