Accounting Information Systems 13th Edition By Marshall-B.-Romney – Test Bank

Test Bank For Accounting Information Systems 13th Edition By Marshall-B.-Romney

1. ISBN-10

   0133428532

2. ISBN-13

   978-0133428537

   For undergraduate and graduate programs in AISThe market-main textual content with essentially the most complete, versatile protection of AIS out there.

   This market-leading content provides the most comprehensive and flexible coverage of the our primary approaches to teaching AIS, while enabling instructors to reorganize chapters and focus the material to meet their individual course requirements. This new edition has been updated to address all the latest developments in AIS and to illustrate how AIS has transformed the roles of an accountant.

   Teaching and Learning Experience

   This text offers an improved teaching and learning experience—for you and your students. Here is how:

   • Students witness the concepts in action
   • Current information covers crucial topics
   • Students receive numerous opportunities to practice and enhance their skills

   • Instructors have the flexibility to customize the material to match their specific course requirements

   Chapter 11 Auditing Computer-Based Information Systems

   11.1 Describe The Nature, Scope And Purpose Of Audit Work, And Identify The Key Steps In The Audit Process.

   1) Auditing Involves The
   A) Collection, Review, And Documentation Of Audit Evidence.
   B) Planning And Verification Of Financial Events.
   C) Collection Of Audit Evidence And Approval Of Financial Events.
   D) Testing, Documentation, And Certification Of Audit Evidence.
   Answer: A
   Objective: Learning Objective 1
   Factor: Easy
   AACSB: Analytic

   2) What Is Not A Typical Responsibility Of An Internal Auditor?
   A) Assisting Management To Improve Organizational Effectiveness
   B) Assisting In The Design And Implementation Of An AIS
   C) Preparation Of The Company’s Financial Statements
   D) Implementing And Monitoring Of Internal Controls
   Answer: C
   Objective: Learning Objective 1
   Factor: Moderate
   AACSB: Analytic

   3) Which Type Of Work Listed Below Is Not Typical Of Internal Auditors?
   A) Operational And Management Audits
   B) Information System Audits
   C) Financial Statement Audit
   D) Financial Audit Of Accounting Data
   Answer: C
   Objective: Learning Objective 1
   Factor: Easy
   AACSB: Analytic

   4) The ________ Audit Examines The Reliability And Integrity Of Accounting Information.
   A) Financial
   B) Informational
   C) Information Systems
   D) Operational
   Answer: A
   Objective: Learning Objective 1
   Factor: Easy
   AACSB: Analytic

   5) The ________ Audit Reviews The General And Application Controls Of An AIS To Assess Its Compliance With Internal Control Policies And Procedures And Its Effectiveness In Safeguarding Assets.
   A) Financial
   B) Information Systems
   C) Management
   D) Internal Control
   Answer: B
   Objective: Learning Objective 1
   Factor: Easy
   AACSB: Analytic

   6) An ________ Audit Is Concerned With The Economical And Efficient Use Of Resources And The Accomplishment Of Established Goals And Objectives.
   A) Operational Or Management
   B) Financial
   C) Information Systems
   D) Internal Control
   Answer: A
   Objective: Learning Objective 1
   Factor: Moderate
   AACSB: Analytic

   7) The ________ Audit Is Concerned With The Economical And Efficient Use Of Resources And The Accomplishment Of Established Goals And Objectives.
   A) Financial
   B) Informational
   C) Information Systems
   D) Operational
   Answer: D
   Objective: Learning Objective 1
   Factor: Easy
   AACSB: Analytic

   8) The Purpose Of ________ Is To Determine Why, How, When, And Who Will Perform The Audit.
   A) Audit Planning
   B) The Collection Of Audit Evidence
   C) The Communication Of Audit Results
   D) The Evaluation Of Audit Evidence
   Answer: A
   Objective: Learning Objective 1
   Factor: Easy
   AACSB: Analytic

   9) Organizing The Audit Team And The Physical Examination Of Assets Are Components Of Which Two Separate Audit Phases?
   A) Planning; Evaluating Audit Evidence
   B) Planning; Collecting Audit Evidence
   C) Collecting Audit Evidence; Communicating Audit Results
   D) Communicating Audit Results; Evaluating Audit Evidence
   Answer: B
   Objective: Learning Objective 1
   Factor: Moderate
   AACSB: Analytic

   10) Consideration Of Risk Factors And Materiality Is Most Associated With Which Audit Phase?
   A) Collection Of Audit Evidence
   B) Communication Of Audit Results
   C) Audit Planning
   D) Evaluation Of Audit Evidence
   Answer: C
   Objective: Learning Objective 1
   Factor: Easy
   AACSB: Analytic

   11) A System That Employs Various Forms Of Advanced Technology Has More ________ Risk Than Traditional Batch Processing.
   A) Control
   B) Detection
   C) Inherent
   D) Investing
   Answer: C
   Objective: Learning Objective 1
   Factor: Easy
   AACSB: Analytic