Acc 564 entire course accounting information systems

1. ACC 564 Entire Course Accounting Information Systems
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ACC 564 Week 2 Assignment 1 – Information Needs for the AIS
In 1967, Russell Ackoff presented a classical analysis of misinformation in management
(Ackoff’s Management Misinformation Systems, Case 1-1, pg. 21 of the text). Now, you need to
fast-forward to the present. After reading the case, craft your own version of misinformation in
management by developing five (5) key incorrect assumptions that management makes about its
accounting information systems.
For this assignment, research the Internet or Strayer databases for information related to
improper assumptions concerning accounting information systems.
Write a five to seven (5-7) page paper in which you:
Based on your research, assess how corporate leaders may make improper assumptions related to
accounting information systems and the related information. Indicate the most negative potential
impacts on business operations related to these assumptions. Provide support for your rationale.
Suggest three to four (3-4) ways in which organizational performance may be improved when
information is properly managed within a business system. Provide support for your rationale.
Evaluate the level of system security (i.e., high, medium, low) needed to ensure information
integrity within automated business systems. Provide support for your evaluation.
Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites
do not qualify as quality resources.
ACC 564 Week 3 Quiz 1
1) Which of the following statements below shows the contrast between data and information?

2. 1. A) Data isthe outputof an AIS.
2. B) Informationisthe primaryoutputof an AIS.
3. C) Data ismore useful indecision-makingthaninformation.
4. D) Data and informationare the same.
2) Information is
1. A) basicallythe same asdata.
2. B) raw factsabout transactions.
3. C) potentiallyuseful factswhenprocessedinatimelymanner.
4. D) data that hasbeenorganizedandprocessedsothatit’smeaningful.
3) The value of information can best be defined as
1. A) how useful itistodecisionmakers.
2. B) the benefitsproducedbypossessingandusingthe informationminusthe costof producingit.
3. C) howrelevantitis.
4. D) the extenttowhichitmaximizesthe value chain.
4) An accounting information system (AIS) processes ________ to provide users with ________.
1. A) data; information
2. B) data; transactions
3. C) information;data
4. D) data; benefits
5) Information that reduces uncertainty, improves decision makers’ ability to make predictions,
or confirms or corrects their prior expectations, is said to be
1. A) complete.
2. B) relevant.
3. C) reliable.
4. D) timely.
6) Information that is free from error or bias and accurately represents the events or activities of
the organization is

3. 1. A) relevant.
2. B) reliable.
3. C) verifiable.
4. D) timely.
7) Information that does not omit important aspects of the underlying events or activities that it
measures is
1. A) complete.
2. B) accessible.
3. C) relevant.
4. D) timely.
8) When two knowledgeable people acting independently each produce the same information,
this information is said to be
1. A) complete.
2. B) relevant.
3. C) reliable.
4. D) verifiable.
9) Data must be converted into information to be considered useful and meaningful for decision-
making. There are six characteristics that make information both useful and meaningful. If
information is free from error or bias and accurately represents the events or activities of the
organization, it is representative of the characteristic of
1. A) relevancy.
2. B) timeliness.
3. C) understandability.
4. D) reliability.
10) An accounting information system must be able to perform which of the following tasks?
1. A) collecttransactiondata
2. B) processtransactiondata
3. C) provide adequatecontrols
4. D) all of the above

4. 11) Which of the following is not an example of a common activity in an AIS?
1. A) buy andpay for goodsand services
2. B) sell goodsandservicesandcollectcash
3. C) summarize andreportresultstointerestedparties
4. D) recordingof salescallsformarketingpurposes
12) Which of the following is not one of the components of an AIS?
1. A) Internal controlsandsecuritymeasures
2. B) People
3. C) Proceduresandinstructions
4. D) Hardware
13) One group that relies on both the adequate collection and transformation of data for decision-
making purposes for an organization is
1. A) management.
2. B) interestedoutsiders.
3. C) competitors.
4. D) the government.
14) The primary objective of accounting is to
1. A) implementstronginternal controls.
2. B) provide usefulinformationtodecisionmakers.
3. C) prepare financial statements.
4. D) ensure the profitabilityof anorganization.
15) 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
1. A) the CertifiedManagementAccountant.
2. B) the CertifiedInformationTechnologyProfessional.
3. C) the CertifiedInternal Auditor.
4. D) the CertifiedDataProcessingProfessional.

5. 16) The AIS must include controls to ensure
1. A) safetyandavailabilityof data.
2. B) marketinginitiativesmatchcorporate goals.
3. C) informationproducedfromdataisaccurate.
4. D) bothA and C
17) A change in the AIS that makes information more easily accessible and widely available
within an organization is most likely to first influence the
1. A) organizational culture.
2. B) customerbase.
3. C) external financial statementusers.
4. D) productionactivity.
18) The process of creating value for customers is the result of nine activities that form a
1. A) value chain.
2. B) profitable operation.
3. C) successful business.
4. D) supportsystem.
19) The value chain concept is composed of two types of activities known as
1. A) primaryand support.
2. B) primaryand secondary.
3. C) supportandvalue.
4. D) technology andsupport.
20) Which of the following is a primary activity in the value chain?
1. A) infrastructure
2. B) technology
3. C) purchasing
4. D) marketingandsales

6. More Questions are Included…
ACC 564 Week 4 Assignment 2 – Hacking the AIS
In today’s technology environment, hackers present a substantial risk to a firm’s accounting or
business system. As the result of these attacks, firms suffer huge losses, ranging from financial
losses to losses in confidence by consumers, creditors, and suppliers. Firms may have made a
significant investment in financial and non-financial resources to secure these systems.
For this assignment, research the Internet or Strayer databases for information related to business
systems that have been hacked.
Write a five to seven (5-7) page paper in which you:
Based on the information you researched, evaluate the level of responsibility of the company in
terms of the effectiveness of the response to the security breach. Provide support for your
rationale.
Imagine that the company that you researched uses a third-party accounting system. Assess the
level of responsibility of the software provider to both the business and its clients. Provide
support for your rationale.
Create an argument for additional regulation as a preventative measure against businesses being
hacked. Provide support for your argument.
Provide at least three (3) recommendations for businesses to secure their systems and assets from
hackers. Provide support for your recommendation.
Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites
do not qualify as quality resources.
ACC 564 Week 5 Quiz 2
1) Wally Hewitt maintains an online brokerage account. In early March, Wally received an email
from the firm that explained that there had been a computer error and that provided a phone
number so that Wally could verify his customer information. When he called, a recording asked

7. that he enter the code from the email, his account number, and his social security number. After
he did so, he was told that he would be connected with a customer service representative, but the
connection was terminated. He contacted the brokerage company and was informed that they had
not sent the email. Wally was a victim of
1. A) Bluesnarfing.
2. B) splogging.
3. C) vishing.
4. D) typosquatting.
2) When a computer criminal gains access to a system by searching records or the trash of the
target company, this is referred to as
1. A) data diddling.
2. B) dumpsterdiving.
3. C) eavesdropping.
4. D) piggybacking.
3) Jerry Schneider was able to amass operating manuals and enough technical data to steal $1
million of electronic equipment by
1. A) scavenging.
2. B) skimming.
3. C) Internetauctionfraud.
4. D) cyberextortion.
4) A part of a program that remains idle until some date or event occurs and then is activated to
cause havoc in the system is a
1. A) trap door.
2. B) data diddle.
3. C) logicbomb.
4. D) virus.
5) The unauthorized copying of company data is known as
1. A) data leakage.
2. B) eavesdropping.
3. C) masquerading.

8. 4. D) phishing.
6) Computer fraud perpetrators who use telephone lines to commit fraud and other illegal acts
are typically called
1. A) hackers.
2. B) crackers.
3. C) phreakers.
4. D) jerks.
7) What is a denial of service attack?
1. A) A denial of service attackoccurswhenthe perpetratorsends hundredsof messagesfrom
randomlygeneratedfalseaddresses,overloadinganInternetserviceprovider’se-mailserver.
2. B) A denial of service attackoccurswhenan e-mail messageissentthroughare-mailer,who
removesthe message headersmakingthe messageanonymous,thenresendsthe messageto
selectedaddresses.
3. C) A denial of service attackoccurs whena cracker entersasystemthroughan idle modem,
capturesthe PC attachedto the modem, andthengainsaccess to the networktowhichit is
connected.
4. D) A denial of service attackoccurswhenthe perpetratore-mailsthe same message toeveryone
on one or more UsenetnewsgroupsLISTSERV lists.
8) Gaining control of someone else’s computer to carry out illicit activities without the owner’s
knowledge is known as
1. A) hacking.
2. B) hijacking.
3. C) phreaking.
4. D) sniffings.
9) Illegally obtaining and using confidential information about a person for economic gain is
known as
1. A) eavesdropping.
2. B) identitytheft.
3. C) packetsniffing.
4. D) piggybacking.

9. 10) Tapping into a communications line and then entering the system by accompanying a
legitimate user without their knowledge is called
1. A) superzapping.
2. B) data leakage.
3. C) hacking.
4. D) piggybacking.
11) Which of the following is not a method of identify theft?
1. A) Scavenging
2. B) Phishing
3. C) Shouldersurfing
4. D) Phreaking
So on…….
ACC 564 Week 7 Assignment 3 – Fraud in the Accounting Information System
For this assignment, research the Internet or Strayer databases to locate a firm that was involved
in a fraud and / or embezzlement case.
Explain how the firm’s accounting information system (i.e., components and functions)
contributed to the fraud and / or embezzlement. You will need to focus on how each component /
function of the accounting information system failed, which resulted in the scandal / case.
Write a ten to twelve (10-12) page paper in which you:
Based on the information you researched, assess the failure of the firm’s accounting information
system to prevent the related fraud / embezzlement.
Imagine that the company that you researched uses a third-party accounting system. Evaluate the
effectiveness of the firm’s stakeholder in the event that a third-party accounting system suffers a
breach. Include an assessment of the level of responsibility of the software provider to the
business and its clients. Provide support for your rationale.

10. Determine what advances in accounting and / or information technology could have prevented
the event from occurring. Provide support for your argument.
Evaluate what changes should be made to both the Sarbanes-Oxley Act of 2002 and other current
laws in order to make them more effective in deterring companies from committing crimes.
Recommend a strategy that the company you indicated may use to prevent future business
information failures. Indicate how the company should approach the implementation of your
recommended strategy. Provide support for your recommendation.
Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites
do not qualify as quality resources.
ACC 564 Week 8 Quiz 3
1) The best example of a hash total for a payroll transaction file could be
1. A) total of employees’social securitynumbers.
2. B) sumof netpay.
3. C) total numberof employees.
4. D) sumof hoursworked.
2) Error logs and review are an example of
1. A) data entrycontrols.
2. B) data transmissioncontrols.
3. C) outputcontrols.
4. D) processingcontrols.
3) Following is the result of batch control totals on employee Social Security Numbers in a
payroll processing transaction:
The difference in the control totals is 720,000. Which data entry control would best prevent
similar data entry errors in the future?
1. A) Modulus11

11. 2. B) Validitycheck
3. C) Checkdigit
4. D) Sequence check
4) Which of the following data entry controls would not be useful if you are recording the
checkout of library books by members?
1. A) Sequence check
2. B) Prompting
3. C) Validitycheck
4. D) Concurrentupdate control
5) A customer failed to include her account number on her check, and the accounts receivable
clerk credited her payment to a different customer with the same last name. Which control could
have been used to most effectively to prevent this error?
1. A) Closed-loopverification
2. B) Duplicate valuescheck
3. C) Validitycheck
4. D) Reconciliationof abatch control total
6) If invoices are processed in groups of fifty, which fields from the document shown below
would not be used to create a hash control total?
1. A) Amount
2. B) ItemNumber
3. C) QuantityOrdered
4. D) SalesOrdernumber
7) A data entry input control in which the application software sums the first four digits of a
customer number to calculate the value of the fifth digit and then compares the calculated
number to the number typed in during data entry is an example of a
1. A) check digitverification.
2. B) validitycheck.
3. C) closed-loopverification.
4. D) duplicate datacheck.

12. 8) All of the following controls for online entry of a sales order would be useful except
1. A) check digitverificationonthe dollaramountof the order.
2. B) validity checkonthe inventoryitemnumbers.
3. C) fieldcheckonthe customerIDand dollaramountof the order.
4. D) concurrentupdate control.
9) A specific inventory record indicates that there were 12 items on hand before a customer
brings two of the items to the check stand to be purchased. The cashier accidentally entered
quantity 20 instead of 2. Which data entry control would best have prevented this error?
1. A) signcheck
2. B) limitcheck
3. C) validitycheck
4. D) fieldcheck
10) When processing weekly payroll, an employee accidentally entered 400 for hours worked.
The best data entry control for this error would be
1. A) a limitcheck.
2. B) a check digit.
3. C) batchtotal reconciliation.
4. D) a fieldcheck.
11) The data entry control that would best prevent entering an invoice received from a vendor
who is not on an authorized supplier list is
1. A) a validitycheck.
2. B) an authorizationcheck.
3. C) a checkdigit.
4. D) closed-loopverification.
12) Forms design is an example of this type of control.
1. A) Data entrycontrol
2. B) Processingcontrol
3. C) Outputcontrol

13. 4. D) Inputcontrol
13
14
…………..
ACC 564 Week 9 Quiz 4
1) Using a file-oriented approach to data and information, data is maintained in
1. A) a centralizeddatabase.
2. B) manyinterconnectedfiles.
3. C) manyseparate files.
4. D) a decentralizeddatabase.
2) In a well-structured relational database,
1. A) everytable mustbe relatedtoat leastone othertable.
2. B) everytable mustbe relatedtoall othertables.
3. C) one table mustbe relatedtoat leastone othertable.
4. D) one table mustbe relatedtoall othertables.
3) File-oriented approaches create problems for organizations because of
1. A) multiple transactionfiles.
2. B) a lack of sophisticatedfile maintenance software.
3. C) multipleusers.
4. D) multiple masterfiles.
4) Which statement is true regarding file systems?
1. A) Transactionfilesare similartoledgersinamanual AIS.
2. B) Multiple masterfilescreate problemswithdataconsistency.
3. C) Transactionfilesare permanent.
4. D) Individualrecordsare neverdeletedinamasterfile.

14. 5) The ________ acts as an interface between the database and the various application programs.
1. A) data warehouse
2. B) database administrator
3. C) database managementsystem
4. D) database system
6) The combination of the database, the DBMS, and the application programs that access the
database through the DBMS is referred to as the
1. A) data warehouse.
2. B) database administrator.
3. C) database system.
4. D) database manager.
7) The person responsible for the database is the
1. A) data coordinator.
2. B) database administrator.
3. C) database manager.
4. D) database master.
8) All of the following are benefits of the database approach except:
1. A) Data integrationandsharing
2. B) Decentralizedmanagementof data
3. C) Minimal dataredundancy
4. D) Cross-functional analysisand reporting
More Questions are also Included
ACC 564 Week 10 Assignment 4 – Changing the Accounting Information System
Migrating to a new accounting information system is not an easy task. Many firms have
struggled with this process, even though our textbook makes the process seem quite
straightforward. Recently, IBM recapped some of the lessons learned in migrating to a new
accounting information system within the federal government. These lessons can be applied to
any accounting information system project. Others have developed their own recommendations
for best practices and lessons learned involving implementing accounting information systems.

15. However, in order to appreciate what IBM and others are proposing, we need to apply lessons
learned to a real-life situation involving the failure to implement an accounting system properly.
For this assignment, research the Internet or Strayer databases for information related to a real-
life accounting information system failure and best practices, as well as lessons learned from
implementing the accounting system. In addition to information that you may find during your
research, please use the following IBM article to complete the assignment:
(http://www.businessofgovernment.org/article/what-we-know-now-lessons-learned-
implementing-federal-financial-systems-projects).
Write a ten to twelve (10-12) page paper in which you:
Identify three to five (3-5) factors that contributed to the accounting information system failure
within the business that you have identified. Indicate the impact to the business. Provide support
for your rationale.
Assess senior management responsibility for the failure in question. Specify what the senior
management could have done differently to avoid the failure. Provide support for your rationale.
Evaluate whether the most significant failure occurred within the system design, implementation,
or operational phase of the process. Indicate what the company could have done to avoid the
failed outcome. Provide support for your rationale.
Evaluate how implementing best practices would have reduced the chances for failure. Provide
support for your rationale.
Based on your research, develop a list of between four (4) and six (6) best practices that
organizations should use today to reduce the chances for failure. Provide support for your
rationale.
Using the information provided by IBM and others, indicate which of the principles designed to
provide insight into effective and efficient strategies on how to best deploy financial
management systems, which were outlined within the related article, should serve as an example
of what not to do when establishing the foundation for a firm to follow. Your proposed
foundation should consist of at least two (2) principles, but no more than six (6). Provide support
for your rationale.
Use at least three (3) quality resources in this assignment
ACC 564 Week 11 Final Exam Answers

16. 1) Which of the following statements below shows the contrast between data and
information?
A) Data is the output of an AIS.
B) Information is the primary output of an AIS.
C) Data is more useful in decision-making than information.
D) Data and information are the same.
2) Information is
A) basically the same as data.
B) raw facts about transactions.
C) potentially useful facts when processed in a timely manner.
D) data that has been organized and processed so that it’s meaningful.
3) The value of information can best be defined as
A) how useful it is to decision makers.
B) the benefits produced by possessing and using the information minus the cost of producing it.
C) how relevant it is.
D) the extent to which it maximizes the value chain.
4) An accounting information system (AIS) processes ________ to provide users with
________.
A) data; information
B) data; transactions
C) information; data
D) data; benefits
5) Information that reduces uncertainty, improves decision makers’ ability to make
predictions, or confirms or corrects their prior expectations, is said to be
A) complete.
B) relevant.
C) reliable.
D) timely.
6) Information that is free from error or bias and accurately represents the events or
activities of the organization is
A) relevant.
B) reliable.
C) verifiable.
D) timely.
7) Information that does not omit important aspects of the underlying events or activities
that it measures is
A) complete.
B) accessible.
C) relevant.
D) timely.

17. 8) When two knowledgeable people acting independently each produce the same
information, this information is said to be
A) complete.
B) relevant.
C) reliable.
D) verifiable.
9) Data must be converted into information to be considered useful and meaningful for
decision-making. There are six characteristics that make information both useful and
meaningful. If information is free from error or bias and accurately represents the events
or activities of the organization, it is representative of the characteristic of
A) relevancy.
B) timeliness.
C) understandability.
D) reliability.
10) An accounting information system must be able to perform which of the following
tasks?
A) collect transaction data
B) process transaction data
C) provide adequate controls
D) all of the above
11) Which of the following is not an example of a common activity in an AIS?
A) buy and pay for goods and services
B) sell goods and services and collect cash
C) summarize and report results to interested parties
D) recording of sales calls for marketing purposes
12) Which of the following is not one of the components of an AIS?
A) Internal controls and security measures
B) People
C) Procedures and instructions
D) Hardware
13) One group that relies on both the adequate collection and transformation of data for
decision-making purposes for an organization is
A) management.
B) interested outsiders.
C) competitors.
D) the government.
14) The primary objective of accounting is to
A) implement strong internal controls.
B) provide useful information to decision makers.

18. C) prepare financial statements.
D) ensure the profitability of an organization.
15) 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.
16) The AIS must include controls to ensure
A) safety and availability of data.
B) marketing initiatives match corporate goals.
C) information produced from data is accurate.
D) both A and C
17) A change in the AIS that makes information more easily accessible and widely available
within an organization is most likely to first influence the
A) organizational culture.
B) customer base.
C) external financial statement users.
D) production activity.
18) The process of creating value for customers is the result of nine activities that form a
A) value chain.
B) profitable operation.
C) successful business.
D) support system.
19) The value chain concept is composed of two types of activities known as
A) primary and support.
B) primary and secondary.
C) support and value.
D) technology and support.
20) Which of the following is a primary activity in the value chain?
A) infrastructure
B) technology
C) purchasing
D) marketing and sales
21) In value chain analysis, what is the activity of arranging the delivery of products to
customers called?
A) outbound logistics

19. B) inbound logistics
C) shipping
D) delivery
22) An AIS provides value by
A) improving products or services through information that increases quality and reduces costs.
B) providing timely and reliable information to decision makers.
C) creating new products.
D) both A and B
23) In Chapter 1, Figure 1-4 shows the factors that influence the design of AIS. The
diagram shows a bi-directional arrow between the organizational culture and the AIS. The
reason for this two-way interchange between organizational culture and AIS is
A) that the AIS should not influence the values of the organizational culture.
B) because the organization’s culture influences the AIS, and likewise the AIS influences the
organization’s culture by controlling the flow of information within the organization.
C) due to the transfer of managers between the two corporate elements.
D) the AIS impacts the organization’s key strategies.
24) An example of inbound logistics would consist of
A) the activities that transform inputs into final products or services.
B) the activities that help customers to buy the organization’s products or services.
C) the activities that provide post-sale support to customers.
D) the activities that consist of receiving, storing, and distributing the materials used as inputs by
the organization to create goods and/or services it sells.
25) A good example of how an AIS is used to share knowledge within an organization is
A) the use of a corporate database to help staff identify the relevant experts who can help with a
particular client.
B) the use of laptop computers to access a network for messaging worldwide.
C) the monitoring of production equipment to watch for defects.
D) the use of point-of-sale data to determine hot-selling items.