Chapter 1--Introduction to Accounting Information Systems
Student: ___________________________________________________________________________
1. The three themes of the text are operating systems, e-business, and internal control.
True False
2. In an assurance service the accountant will provide the original information used for decision making.
True False
3. Information systems reliability and electronic commerce have been identified by the AICPA as potential
assurance services.
True False
4. E-business is the application of electronic networks to undertake business processes among the functional
areas in an organization.
True False
5. The role of the accountant has evolved to include non-financial information and information technology.
True False
6. Enterprise systems integrate an organization's business processes and information from all of an
organization's functional areas.
True False
7. An information system consists of an integrated set of computer-based and manual components established to
provide information to users.
True False
8. Internal control is a process that provides complete assurance that the organization is meeting its objectives,
such as efficiency and effectiveness of operations and reliable reporting.
True False
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