Most systems texts organize by technology. Accounting Information Systems: The Processes and Controls, 2nd Edition by Leslie Turner organizes by process, and that changes the shape of every exam question you will face. Instead of defining a control, you are walked along a transaction — requisition to purchase order to receipt to payment — and asked what could go wrong at a named hand-off and which control belongs there. Students who revise by memorizing definitions find they know all the terms and still cannot answer, because the question is about position in a process, not vocabulary.
Why this test bank helps
Process questions are best learned by walking processes repeatedly, which is precisely what a well-built question set makes you do. Each item here is followed by a written rationale that places the control at its step and explains what the transaction would be exposed to without it. That builds the mental map the book is trying to teach: not a list of controls, but a sequence with a weakness between each pair of stages.
What’s inside
- Coverage of each process chapter in the second edition’s order, from revenue through administrative processes.
- Scenario items that place you at a point in a process, alongside conceptual multiple choice.
- A written rationale under every question, naming the risk and the control objective involved.
- Dedicated coverage of IT governance, compliance and ethics as well as the operating processes.
- A single organized PDF, downloadable as soon as checkout completes.
Topics covered
- Revenue processes — order entry, credit checking, shipping, invoicing and cash collection controls.
- Purchasing processes — requisitions, purchase orders, receiving, payables and cash disbursement.
- Conversion processes — production planning, inventory movement and cost capture.
- Administrative processes — payroll, fixed assets, the general ledger and financial reporting.
- IT governance — COSO and COBIT, the control environment and management’s reporting responsibilities.
- IT infrastructure risks — access security, availability, change control and business continuity.
- E-business and EDI — the exposures introduced by trading electronically and the controls that address them.
- Ethics and corporate governance — codes of conduct, whistleblowing channels and regulatory expectations.
Who it’s for
Accounting undergraduates on a process-and-controls AIS unit taught from this edition, and students moving on to an internal audit or assurance paper who need the process view before they get there.
How to use it (the right way)
Before each block, sketch the process on one line with its hand-offs marked, then answer the questions against your sketch. Anywhere a rationale places a control you had not marked, add it and redraw. Work closed-book throughout. This is a study aid, to be used in line with your institution’s academic-integrity policy: preparation and self-testing, never a shortcut around the coursework and never material taken into a graded assessment.
Sample question (shows the format — your download contains the full set)
Q. In the purchasing process, which document is sent to the receiving department with quantities omitted, so that goods are counted rather than confirmed against an expectation?
- A. The purchase requisition
- B. A blind copy of the purchase order
- C. The receiving report
- D. The supplier’s invoice
Answer: B. A blind copy of the purchase order withholds quantities so receiving staff must count independently, which is the control that keeps short deliveries from being waved through. The requisition is an internal request to buy, the receiving report is the output of the count rather than its input, and the invoice arrives from outside and is matched later.
Edition & format
- Matches: Accounting Information Systems: The Processes and Controls, 2nd Edition, by Leslie Turner (ISBN 9781118162309).
- Format: Digital PDF, delivered instantly after checkout.
- Access: Lifetime — re-download from your account at any time.
Please confirm the edition and ISBN above match your prescribed text, as process chapters are reordered between editions.
Frequently asked questions
Which edition does this match? The 2nd Edition by Leslie Turner, ISBN 9781118162309. Other editions carry different chapter numbering and are listed separately.
How quickly is it available? Immediately after checkout, from the confirmation page and from your account thereafter.
Do all items have rationales? Yes. Each question is followed by an explanation of the risk, the control and why the other options do not fit the step described.
Is revising from a test bank acceptable? Used as practice material it is an ordinary study resource. Follow your institution’s academic-integrity policy and never use it during a graded assessment.
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