AIS chapter 16, 20,21,22

An adjusting journal entry to record interest revenue that has been earned but not yet received is an example of which of the following? a. accrual b. deferral c. estimate d. revaluation

a. accrual

Increased error rates, disruption, and sabotage are examples of which of the following? a. aggression b. avoidance c. projection d. payback

a. aggression

To compare system performance, a company can create a data processing task with input processing, and output jobs. This task is performed on the systems under consideration and the processing times are compared. The AIS with the lowest time is the mose efficient. What is this process called? a. benchmarking b. requirements costing c. point scoring d. performance testing

a. benchmarking

What is the process of discontinuing an old system as soon as a new one is inroducted? a. direct conversion b. parallel conversion c. phase-in conversion d. pilot conversion

a. direct conversion

Which of the following describes designing a program from the top-downto more detailed levels. a. hierarchical program design b. top-down program design c. parallel program design c. unstructured program design

a. hierarchical program design

Which of the following is NOT a benefit of outsourcing? a. it offers a great deal of flexibility because it is relatively easy to change outsourcers b. it can provide access to the expertise and special services provided by outsourcers c. it allows companies to move to a more sophisticated level of computing at a resonable cost d. it is a cost effective way to handle the peaks and valleys found in sesonal businesses

a. it offers a great deal of flexibility because it is relatively easy to change outsourcers

Which of the following is an important part of the audit trail? a. journal vouchers b. flexible budgets c. trial balance d. data warehouse

a. journal vouchers

A monthly payroll register showing all hourly employees, the number of hours they worked. their deductions, and their net pay is most likely which of the following? a. scheduled report b. special-purpose analysis c. triggered exception report d. demand report

a. scheduled report

What is often the most significant problem a company encounters in designing, developing and implementing a system? a. the human element b. technology c. legal challenges d. planning for the new system

a. the human element

Companies that buy rather than develop an AIS must still go through the systems development life cycle. a. true b. false

a. true

Resistance is often a reaction to the methods of instituting change rather than to change itself. a. true b. false

a. true

Which of the following statements is FALSE? a. as a general rule, companies should buy rather than develop software if they can find a package that meets their needs b. As an AIS increases in size and complexity, there is a greater likelihood that canned software can be found that meets user needs c. A company should not attempt to develop its own custom software unless experienced in-house programming personnel are available and the job can be completed less expensively on the inside. d. As a general rule, a company should develop custom software only when it will provide a significant competitive advantage

b. As an AIS increases in size and complexity, there is a greater likelihood that canned software can be found that meets user needs

Which of the following is the planning technique that identifies implementation activites and their relationships, constructs a network of arrows and nodes, and then determines the critical path through the network. a. gantt chart b. PERT diagram c. physical model d. data flow diagram

b. PERT diagram

Which of the following is designed primarily to improve the efficiency of financial reporting? a. XML b. XBRL c. IFRS d. The balanced scorecard

b. XBRL

Which of the following is NOT an advantage of prototyping? a.better definition of user needs b. adequately tested and documented systems c. higher user involement and satisfaction d. faster development time

b. adequately tested and documented systems

The developers of your new system have proposed two different AIS designs and have asked you to evaluate them. This evaluation process is most likely to be a part of which SDLC step? a. systems analysis b. conceptual design c. physical design d. implementation and conversion e. operation and maintenance

b. conceptual design

From where do adjusting entries usually come? a. treasurer b. controller c. various accounting cycle subsystems such as sales order entry d. unit mangers

b. controller

Which of the following is the long-range planning document that specifies what the system will consist of, how it will be developed, who will develop it, how needed resources will be acquired, and its overall vision? a. steering committee agenda b. master plan c. system development life cycle d. project development plan

b. master plan

Determining whether the organization has access to people who can design, implement, and operate the proposed system is referred to as which of the following? a. technical feasibility b. operational feasibility c. legal feasibility d. scheduling feasibility e. economic feasibility

b. operational feasibility

Which of the folling statements is true? a. Because the AIS is so crucial, companies never outsource parts of the AID b. Most mainframe outsourcing contracts are for two to three years and cost thousands of dollars a year. c. Outsourcers often buy the client's computers and hire all or most of its information systems employees. d. only companies sruggling to survive and wanting a quick infusino of cash from selling their hardware use oursourcing

c. Outsourcers often buy the client's computers and hire all or most of its information systems employees.

Which of the following describes the systmes testing approach that uses real transactions and files rather than hypothetical ones? a. walk-through b. processing of test transactions c. acceptance test d. parallel conversion test

c. acceptance test

When a company is buying large and complex systems, vendors are invited to submit systems for consideration. What is such a solicitation called? a. request for quotation b. request for system c. request for proposal d. good-faith estimate

c. request for proposal

Which of the following graph design principles is most important for ensuring the financial data is accurately interpreted? a. including a title that summarizes the point of the graph b. attaching data values to specific elements in the graph c. starting the y-axis of the graph at zero d using different colors for different variables

c. starting the y-axis of the graph at zero

Which of the following is most likely to help improve program development? a. physical model b. IT strategic plan c. walk-through d. record layout

c. walk-through

When is the most appropriate to use prototyping? a. when there is little uncertainty about the AIS b. when it is clear what users' need are c. when the final AIS cannot be clearly visualized because the decision process is still unclear d. when there is a ver low likelihood of failure

c. when the final AIS cannot be clearly visualized because the decision process is still unclear

Which of the following is NOT one of the difficulties accountants have experienced using the traditional systems development life cycle? a. AIS development projects are back logged for years. b. Changes are usually not possible after requirements have been frozen c. The AIS that is developed may not meet their needs d. All are difficulties with the SDLC

d. All are difficulties with the SDLC

Which of the following is a true statement with respect to prototyping? a. in the early stages of prototyping, system controls and exception handling may be sacrificed in the interest of simplicity, flexibility and ease of use b. a protoype is a scaled-down first-draft model that is quickly and inexpensively built an given to users to evaluate c. the first step in prototyping is to identify system requirements d. all of the statements are true

d. all of the statements are true

Which of the following is NOT a consideration in input design? a. which errors are possible, and how can they be detected and corrected b. how can data be entered c. which format efficiently captures the input data with the least effort and cost d. how often should the system produce reports

d. how often should the system produce reports

Which of the following is the correct order of the steps in systems analysis? a. initial investigation, determination of information needs and system requirements, feasibility study, system survey b. determination of information needs and system requirements, system survey, feasibility study, initial investigation c. system survey, initial investigation, determination of information needs and system requirements, feasibility study d. initial investigation, system survey, feasibility study, determination of information needs and system requirements.

d. initial investigation, system survey, feasibility study, determination of information needs and system requirements.

Which of the following is the correct order of the steps in physical systems design? a. input, file and database, output, controls, procedures, program b. file and database, output, input, procedures, program, controls c. output, input, file and database, procedures, program., controls d. output, file and database, input, programs, procedures, controls

d. output, file and database, input, programs, procedures, controls

Which of the following statement is true? a. The Gartner Group estimates that programming bugs not found until later in the SDLC cost 25% to 30% more to correct than if they had been found earlier in the SDLC b. Direct system conversion is the least risky of the system conversions methods c. many software developers sate that 5% to 10% of software development costs should be allocated to testing, debugging and rewriting software d. over the life of a system on 30% of information systems work takes place during development the remaining 70% is spent maintaining the system.

d. over the life of a system on 30% of information systems work takes place during development the remaining 70% is spent maintaining the system.

The purchasing department is designing a new AIS. Who is best able to determine departmental information requirements? a. steering committee b. controller c. top management d. purchasing department

d. purchasing department

What is the purpose of the conceptual systems design report? a. to guide physical systems design activities b. to communicate how management and user information needs are met c. to help the steering committee assess system feasibility d. a and b e. a,b and c

e. a,b and c

Which of the following is NOT one of the tangible or intangible benefits a company might obtain from a new system? a. cost savings b. improved customer service and productivity c. improved decision making d. improved data processing e. all are benefits of a new system

e. all are benefits of a new system

Which of the following is NOT a reason why companies make changes to their AIS? a. gain a competitive advantage b. increase productivity c. keep up with business growth d. downsize company operations e. all of the above are reasons why companies change an AIS

e. all of the above are reasons why companies change an AIS