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Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 1.1 Chapter 1 ACCOUNTING INFORMATION SYSTEMS AND THE ACCOUNTANT Discussion Questions 1-1. The answer to this question will vary with each university’s location. However, it is […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 1.8 accessing needed data or generating ad-hoc reports, and (5) the potential for more-timely reports. Where club treasurers can use an existing personal computer for club […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 10.1 Chapter 10 ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART I Discussion Questions 10-1. Answers to this question will vary depending on the type of firm […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 10.7 authorized purchase requisitions. When a new vendor is approved, the vendor information from the new vendor form is keyed online through a computer edit program […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 11.1 Chapter 11 ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART II Discussion Questions 11-1. Four data items that both payroll and personnel would use are: employee […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 12-1 Chapter 12 INTEGRATED ACCOUNTING AND ENTERPRISE SOFTWARE Discussion Questions 12-1. Figure 12-1 of the text contains a list of the features provided by most integrated […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman Item Indicator Case example 1 Late payment of vendor invoices Current system did not provide a way to add or reduce vendor managed inventory based on shipments […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 13.1 Chapter 13 INTRODUCTION TO INTERNAL CONTROL SYSTEMS Discussion Questions 13-1. The primary provisions for the 1992 COSO Report and the 2013 Report are outlined in […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman 13-15. Weaknesses Recommended Improvements 1. Raw materials may be removed from the storeroom upon oral authorization from one of the production foremen. 1. Raw materials should be […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 14.1 Chapter 14 COMPUTER CONTROLS FOR ORGANIZATIONS AND ACCOUNTING INFORMATION SYSTEMS Discussion Questions 14-1. A security policy is a comprehensive plan that helps protect the organization […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 14.8 14-16. a. An edit test for a reasonable number of hours worked would guard against this problem. Requiring a supervisor to verify hours worked would […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 15.1 Chapter 15 INFORMATION TECHNOLOGY AUDITING Discussion Questions 15-1. As noted in the text, an internal auditor is an individual working for the company being audited […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 2.1 Chapter 2 ACCOUNTING ON THE INTERNET Discussion Questions 2-1. An intranet is an internal network created by an organization for the benefit of its employees. […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 2.8 a. History of XBRL. In April 1998, Charles Hoffman, a CPA in Tacoma, WA, the website www.xbrl.org/history-print.aspx. The AICPA was active in supporting the development […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 3.1 Chapter 3 COMPUTER CRIME, ETHICS, AND PRIVACY Discussion Questions 3-1. Most experts agree with the claim that the known cases of cybercrime are just the […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 3.7 customers who have been complaining in his absence, would be good ideas. There are just too many danger signs here to let this situation go […]

SM 4.1 Chapter 4 INFORMATION TECHNOLOGY AND AISs Discussion Questions 4-1. An AIS is best viewed as a set of interacting components that must all work together people and procedures to maintain them, gather them, run them, and use them […]

SM 4.9 Case Analyses 4-29. Pucinelli Supermarkets Example: Computations (Column B) UPC Code: 64200115896 Length Test: OK Check Digit is: 6 Sum of odd digits: 19 Sum of even digits: 17 Add digits x 3: 57 Sum: 74 Last digit: […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 5.1 Chapter 5 DOCUMENTING ACCOUNTING INFORMATION SYSTEMS Discussion Questions 5-1. The chapter provides ten reasons why documenting AISs is important: (1) depicting how the system works, […]

SM 5.11 5-17. Winston Beauchamp Company Data Flow Diagram: System Flowchart: Manual customer order Customer orders report Key entry Process customer orders Product file Customer order file Key customer order data Hold for further processing Other departments Customer one copy […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 5.20 5-25. Classic Photography Inc. (System Flowcharts) Phone Call if Necessary Check Merchandise vs PO Prepare open invoices for payment Check Supplier Invoices Enter Order Merchandise […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 6.1 Chapter 6 DEVELOPING AND IMPLEMENTING EFFECTIVE ACCOUNTING INFORMATION SYSTEMS Discussion Questions 6-1. Although some tasks in systems studies overlap, there are major differences between the […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 6.10 d) Having cashiers load the program when the computer fails e) Having the computer retrieve PC- controlled sales when the computer returns to operation 6-18. […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 7.1 Chapter 7 DATA MODELING Discussion Questions 7-1. Almost every AIS must organize and store data in permanent files. This leads to the need for databases […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 7.7 2. 3. Database tables are: cash, sales orders, shipped goods, cash collections, customers, and 7-21. Quick Jolt Electronics (Understanding a Relational Database) This case helps […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 8.1 Chapter 8 ORGANIZING AND MANIPULATING DATA IN DATABASES Discussion Questions 8-1. There are several other database management systems available to users, including 8-2. The different […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 8.7 1 and 2. Create a database of records. This is a continuation of Case 8-17. 3. Create a query that selects all customers living in […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 9.1 Chapter 9 DATABASE FORMS AND REPORTS Discussion Questions 9-1. Some of the advantages and disadvantages of database forms are as follows: ● Advantages  Data […]

Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman SM 9.7 9-18. This problem requires students to create a report similar to the one in Figure 9-8. The resultant report should look like this: and last […]

What is a PERT chart and why is it helpful in planning a project? Answer: One conclusion that we can draw about cybercrime is that it is growing. Answer: T Predictive analytics use large data warehouses to help organizations improve […]

A “default value” for an Access data field is: a) The value of last resort b) A value that Access will assume if the user does not enter one c) A value that Access will take from the last record […]

Which of the following is not a part of a form? a) A heading section b) A detail section c) A design section d) A navigation bar Answer: Which type of company is most likely to use MICR? a) Grocery […]

Data flow diagrams use more symbols than system flowcharts. Answer: An example of a financial report that would be prepared by a managerial accountant (instead of a financial accountant) is a budget report. Answer: T The acronym ERP stands for […]

For the following terms find the correct definition below and place the letter of that response in the blank space next to the term. Each definition is used only once there are four terms that are not used. 1) ______ […]

Which of these secondary storage media is likely to hold the most data? a) Hard disk b) Blue-ray disc c) CD-ROM d) Flash drive Answer: Which of the following is not typically checked by an auditor in a review of […]

All of the following are examples of parameters that might be used to set passwords except: a) A minimum password length of six digits b) Restriction of passwords to numeric characters only c) Required use of words that can be […]

A Social Security number is a good example of a useful primary record key. Answer: What is the difference between mainframe/host computing and microcomputer client/server computing? Answer: In centralized computing systems, the mainframe/host computer or minicomputer/host performs most, if not […]

A paradoxical matter in the TRW Case was that the prosecution had trouble acquiring testimonies because the buyers as well as the sellers of the credit information were in technical violation of the law. Answer: Both external and internal file […]

All of these are common selection criteria for choosing a final software package from a vendor except: a) Evaluate the performance capabilities of each proposed system b) Weigh the costs and benefits of each proposed system c) Evaluate the maintainability […]

A computer virus is: a) A disease that computer programmers are very susceptible to b) A small processing routine that the user accidentally introduces into the system c) A misnomer, since unlike biological viruses, computer viruses cannot reproduce themselves d) […]

Historically, financial data used in one application was not easily transferable to other applications. However, the problem was fixed with which one of the following? a) XMP b) ERP c) XBRL d) XMLP Answer: A rule of thumb in industry […]

Business process reengineering: a) Is an incremental approach to redesigning business processes b) Involves redesigning business processes from scratch c) Is rarely successful in cutting an organization’s costs d) Is always welcomed by an organization’s employees Answer: AIS documentation is […]

The word “integrated” in the term “integrated accounting software” means: a) The software is color blind b) The software can interface with non-accounting software such as spreadsheets. c) The software combines several accounting functions in one package. d) all of […]

A completeness test is an internal equipment control to test whether or not all transactions have been processed. Answer: NFC is an example of cloud computing. Answer: F PRM stands for Personnel Relationship Management. Answer: F Using Microsoft Access to […]

Output controls for the computerized accounting information system focus primarily on the security and distribution of print media prepared by the computer center. Answer: An internal label may be used only with magnetic tape systems. Answer: F The information needs […]

Within a database context, the relationship between “assigned parking space” and “car” would most likely be: a) One-to-one b) One-to-many c) Many-to-one d) Many-to-many Answer: Controls that require a database to either execute a transaction completely, or not at all, […]

“Analysis paralysis” means “analyzing a system to death” at the expense of reaching a conclusion. Answer: An important advantage of cloud accounting include the availability of backup services, multi-user access, but not upgrades to newer versions of the software. Answer: […]

A good audit trail is an important element within a company’s internal control system. Answer: In the “AIS at Work” case, Mar-Bal installed an integrated accounting package rather than an ERP system. Answer: F Process maps are a special kind […]

Which of these is not a general systems goal? a) Relevant output b) Cost awareness c) Flexible structure d) Higher salaries Answer: One form of access security is determining authentic users by “who they are.” Which of the following is […]

A printer is an example of an input device. Answer: As a result of computerized information processing systems in many organizations today, the need for accountants in these organizations has significantly declined. Answer: F “Schedule feasibility” refers to whether or […]

A flat file is a database with no records. Answer: Certified Information Systems Auditors must have an accounting degree. Answer: F Groupware is the technology that enables knowledge sharing and knowledge management among employees. Answer: T A hash total is […]

Managerial accounting principally provides decision-making information to a company’s internal managers. Answer: What is the purpose of a Systems Steering Committee if an outside consultant is hired to perform the system study? Answer: The steering committee serves as an oversight […]

A PERT network diagram reflects the logical sequence of systems implementation activities. Answer: Controls are rarely established during the implementation of a new computer systemthis must wait for the first audit of the system. Answer: F Project management software allows […]

Compared to top management’s system information goals, obtaining the information needs of operating management is normally: a) Easier b) More difficult c) No different d) Not required Answer: Which of the following is not an objective of a computerized database? […]

The “S” in the acronym “AIS” stands for: a) Standard b) System c) Symbol d) none of these Answer: Which of these is not an example of a cloud service provider? a) A company that performs backup services over the […]

At present, we think that cybercrime is: a) Falling b) Random c) Rising d) Flat Answer: Which of these is a business reporting language often used in recording or transmitting accounting data? a) XBRL b) XFile c) ABC d) Accounting […]

A “flying-start site” for disaster recovery purposes is a location that includes: a) A computer system configured similarly to the system normally used b) A computer system configured similarly to the system normally used plus up-to-date backup data and software […]

The processing power of a computer is often measured by the power of its CPU. Answer: An accounting information system database is a collection of facts and figures that serves the accounting information needs of one or more organizational subsystems. […]

Which of the following best describes documents initially prepared by a company, then sent to individuals, and returned to an organization for data processing? a) Mark-sense media b) Source documents c) Turnaround documents d) MICR documents Answer: Which of these […]

The principal cause for more timely performance reports in the typical modern organization is due to: a) Better educated management b) Adoption of progressive management philosophies which stress participative management (e.g., MBO) c) Information processing systems d) Need for less […]

Program comparison tools can detect unauthorized changes to accounting systems. Answer: The approach to purchasing accounting software is the same, regardless of software complexity or price range. Answer: F SAP R/3 is a good example of a middle-range AIS software […]

Equipment that surrounds a computer and assists it with input and output tasks is called “peripheral equipment.” Answer: An alternative to developing its own AIS, an organization might consider outsourcing the processing to an external company. Answer: T In order […]

All of these are examples of typical benefits that a company might enjoy when switching to a new computer system except: a) Reduced clerical costs b) Enhanced sales c) Better customer service d) Lower hardware and software costs Answer: The […]

A set of XBRL tags identifies the data it contains as well as indicates how to display that data. Answer: Enterprise-wide AISs: a) Almost never pay for themselves b) Do not include many more features than middle-range accounting software packages […]

Which of these are the five feasibility areas that a design team should examine? a) Technical, legal, social, economic, schedule b) Economic, software, legal, hardware, schedule c) Organizational, hardware, operational, legal, economic d) Schedule, economic, operational, technical, legal Answer: Forecasting […]

A general rule that should be followed when developing control procedures for a company’s assets is: a) The cost of the control procedure will likely exceed the procedure’s benefit b) The procedure should not be designed and implemented unless an […]

Programs such as Windows Vista and Unix are examples of application programs. Answer: Biometric identifications are irrelevant to computer network systems. Answer: F The first stage in the systems development life cycle is planning the systems study itself. Answer: T […]

Which of the following is true? a) An AIS must be computerized to be useful b) An AIS always produces useful information c) An AIS always produces financial information d) none of these Answer: Within the context of accounting packages […]