Exam 12: Documenting Accounting Information Systems

A system flowchart is a block diagram that:

Decision tables use most of the same symbols as process maps.

In a data flow diagram, an open?ended rectangle is used to represent:

The textbook identified 10 reasons why documentation of an AIS is important.For which of the following reasons would the user guides, procedure manuals and operating instructions be most important?

When drawing a decision tree, a node can represent an entire subset of conditions, which can be drawn later in a separate tree.

A data flow diagram is an important tool in the systems development process.

Well written documentation plays a key role in:

Companies should create documentation standards that apply to end-user programs as well as applications created by the IT department.

The direction of information flow in a document flowchart is represented by arrows.

Decision tables are useful when a data processing task includes a large number of conditions and subsequent courses of action.

Which type of data flow diagram presents a high-level view of a system process?

The basic symbols used in data flow diagrams are:

All of these are guidelines for creating good data flow diagrams except:

Documentation includes:

A system flowchart represents a flow or job stream of accounting data through the various processing phases of the accounting system.

When drawing a process map, a good idea is to meet with employees to solicit ideas, suggestions, and comments.

A major disadvantage of decision tables is that they are unable to summarize data processing tasks associated with a large number of data conditions into any kind of compact or easily understood format.

Which of these requires external auditors to understand a client's system of internal controls before conducting an audit-an understanding aided by documentation?

Documentation includes everything except narrative descriptions.

Data flow diagrams are only used to audit an AIS.