Accounting Online Program Accounting Information Systems 2

Question 1

Which type of file in an AIS stores permanent, reference information such as customer names and addresses?

Accepted Answer

Master file

Answer

Master files store relatively permanent data (e.g., customer master, vendor master, employee master) that is referenced repeatedly during transaction processing.

Question 2

What is the purpose of an audit trail in an accounting information system?

Accepted Answer

To provide a chronological record of transactions that can be traced from source document to financial statement

Answer

An audit trail documents the sequence of activities or events within a system, allowing auditors to trace any financial statement amount back to its originating transactions.

Question 3

Batch processing in an AIS means:

Accepted Answer

Transactions are accumulated and processed together at set intervals

Answer

In batch processing, transactions are collected over a period (e.g., hourly, daily) and then processed together as a group, which is efficient for high-volume, non-time-sensitive tasks.

Question 4

Which control technique checks that a numerical field contains only numbers and not letters or special characters?

Accepted Answer

Field (format) check

Answer

A field (or format) check verifies that data entered in a field conforms to the expected data type, such as confirming a numeric field contains only digits.

Question 5

What is the primary purpose of a disaster recovery plan (DRP) in an AIS context?

Accepted Answer

To outline procedures for restoring IT systems and data after a major disruption

Answer

A disaster recovery plan specifies how an organization will restore its IT infrastructure and data after events like fires, floods, or cyberattacks to minimize downtime and data loss.

Accounting Online Program Practice Test

Accounting Online Program Practice Test

Accounting Online Program Accounting Information Systems 2