ACCOUNTING INFORMATION SYSTEMS CONTROLS AND PROCESSES TURNER / WEICKGENANNT CHAPTER 1: Introduction to AIS TEST BANK – CHAPTER 1 – TRUE/FALSE: 1. A business process has a well-defined beginning and end. 2. Each business process has a direct effect on the financial status of an organization. 3. Few accounting information systems rely on computer hardware and software to track business processes. 4. The rethinking and redesigning that occur during business process reengineering are aided by the use of information technology. 5. There are very few business processes that have the potential to be improved by IT enablement. 6. Business process reengineering should leverage the capabilities of information technology to improve the efficiency of business processes. 7. It is important for accountants to have some understanding of basic computer terminology. 8. When files are organized as sequential access, and the user needs to access record number 250, the previous 249 records will be read by the computer before reading record number 250. 9. When files are organized as sequential access, the sequence is normally based on one key record in each file. 10. Batch processing is best suited to applications that have large volumes of similar transactions that can be processed as regular intervals. 11. Online processing is the opposite of real-time processing. 12. Batch processing is best suited to sequential access files. 13. Online processing is best suited to sequential access files. 14. Online processing is best suited to situations were there is a large volume of records but only a few records are needed to process any individual transaction. 15. Each time a new transaction is completed, parts of the data warehouse must be updated.