Question 1

Explain two reasons why it is important to have a working knowledge of DFDs and flowcharting.

Accepted Answer

First,SOX requires auditors to evaluate

Question 2

Identify five important guidelines for drawing a flowchart.Select one from your list and describe why it could be the most important one to consider when preparing a flowchart.Support your choice with an example.

Accepted Answer

Use interviews,questionnaires,or narrati

Question 3

Use the chart below to answer the following questions regarding flow chart symbols.
  
-Which symbol would be used in a flowchart to note that every sales order contains the customer name,address,product number,quantity ordered,item cost,and credit terms?

Accepted Answer

A) #5 
B) #8 
C) #11 
D) #16 
A) #5 
B) #8 
C) #11 
D) #16

Question 4

What is the value of using a context diagram when working with DFDs?

Accepted Answer

In order to create a useful DFD,the anal

Question 5

Most processes on a DFD can be identified by

Accepted Answer

A) data in-flows only. 
B) data out-flows only. 
C) data flows both into or out of a process. 
D) always being followed by a data store. 
A) data in-flows only. 
B) data out-flows only. 
C) data flows both into or out of a process. 
D) always being followed by a data store.

Question 6

The correct label for Shape 3 in the flowchart below is

Accepted Answer

A) Purchase Order 1. 
B) Purchase Requisition 1. 
C) Receiving Report 1. 
D) 4) 
A) Purchase Order 1. 
B) Purchase Requisition 1. 
C) Receiving Report 1. 
D) 4)

Question 7

Use the chart below to answer the following questions regarding flow chart symbols.
 
-Which symbol would be used in a flowchart to represent a payroll master file kept on magnetic tape?

Accepted Answer

A) #4 
B) #7 
C) #8 
D) #11 
A) #4 
B) #7 
C) #8 
D) #11

Question 8

In a data flow diagram that depicts a company's internal controls,where is each internal control typically explained in detail?

Accepted Answer

A) in an annotation on the same page as the internal control 
B) inside the symbol used to represent the internal control 
C) on a table that accompanies the internal control data flow diagram 
D) Internal controls are not typically explained in detail in an internal control data flow diagram. 
A) in an annotation on the same page as the internal control 
B) inside the symbol used to represent the internal control 
C) on a table that accompanies the internal control data flow diagram 
D) Internal controls are not typically explained in detail in an internal control data flow diagram.

Question 9

The correct label for Shape 1 in the flowchart below is

Accepted Answer

A) Purchase Order 3 
B) Purchase Requisition 1 
C) Accounts Payable Trial Balance 
D) Purchase Order 2 
A) Purchase Order 3 
B) Purchase Requisition 1 
C) Accounts Payable Trial Balance 
D) Purchase Order 2

Question 10

Use the chart below to answer the following questions regarding flow chart symbols.
 
-Which symbol would be used in a flowchart to represent a general ledger?

Accepted Answer

A) #2 
B) #1 
C) #6 
D) #11 
A) #2 
B) #1 
C) #6 
D) #11

Question 11

What is a Business Process Diagram (BPD)?

Accepted Answer

A Business Process Diagram (BP

Question 12

Which of the following is not a true statement?

Accepted Answer

A) Documentation tools save an organization both time and money. 
B) Documentation tools are used extensively in the systems development process. 
C) Data flow diagrams and flowcharts are the two most frequently used systems development documentation tools. 
D) Data flow diagrams and flowcharts are difficult to prepare and revise using software packages. 
A) Documentation tools save an organization both time and money. 
B) Documentation tools are used extensively in the systems development process. 
C) Data flow diagrams and flowcharts are the two most frequently used systems development documentation tools. 
D) Data flow diagrams and flowcharts are difficult to prepare and revise using software packages.

Question 13

The Sarbanes-Oxley Act requires independent auditors to

Accepted Answer

A) create flowcharts to document business processes. 
B) understand a client's system of internal controls. 
C) establish effective internal controls. 
D) prepare and understand all types of system documentation. 
A) create flowcharts to document business processes. 
B) understand a client's system of internal controls. 
C) establish effective internal controls. 
D) prepare and understand all types of system documentation.

Question 14

In a data flow diagram of the order shipping process,what symbol would most appropriately denote a "Bill of Lading" (a form of shipping document)used in the process?

Accepted Answer

A) a square 
B) a circle 
C) two horizontal lines 
D) an arrow 
A) a square 
B) a circle 
C) two horizontal lines 
D) an arrow

Question 15

When preparing a document flowchart,the names of organizational departments or job functions should appear in the

Accepted Answer

A) column headings. 
B) right-hand margin. 
C) written narrative accompanying the flowchart. 
D) title of the flowchart. 
A) column headings. 
B) right-hand margin. 
C) written narrative accompanying the flowchart. 
D) title of the flowchart.

Question 16

Use the chart below to answer the following questions regarding flow chart symbols.
 
-Which symbol would be used in a flowchart to represent an invoice sent to a customer?

Accepted Answer

A) #2 
B) #6 
C) #1 
D) #3 
A) #2 
B) #6 
C) #1 
D) #3

Question 17

In preparing a DFD,when data are transformed through a process,the symbol used should be

Accepted Answer

A) a circle. 
B) an arrow. 
C) a square. 
D) two horizontal lines. 
A) a circle. 
B) an arrow. 
C) a square. 
D) two horizontal lines.

Question 18

A DFD created at the highest-level or summary view is referred to as a

Accepted Answer

A) process diagram. 
B) overview diagram. 
C) content diagram. 
D) context diagram. 
A) process diagram. 
B) overview diagram. 
C) content diagram. 
D) context diagram.

Question 19

A well-planned and drawn level 0 data flow diagram for the payroll cycle would show which of the following processes?

Accepted Answer

A) 0)1 Update employee/payroll file;0.2 Pay employee;0.3 Prepare Reports;0.4 Pay taxes;0.5 Update general ledger. 
B) 0)1 Update employee/payroll file;0.12 Pay employee;0.13 Prepare Reports;0.14 Pay taxes;0.15 Update general ledger. 
C) 1)0 Update employee/payroll file;1.2 Pay employee;1.3 Prepare Reports;1.4 Pay taxes;1.5 Update general ledger. 
D) 1)0 Update employee/payroll file;2.0 Pay employee;3.0 Prepare Reports;4.0 Pay taxes;5.0 Update general ledger. 
A) 0)1 Update employee/payroll file;0.2 Pay employee;0.3 Prepare Reports;0.4 Pay taxes;0.5 Update general ledger. 
B) 0)1 Update employee/payroll file;0.12 Pay employee;0.13 Prepare Reports;0.14 Pay taxes;0.15 Update general ledger. 
C) 1)0 Update employee/payroll file;1.2 Pay employee;1.3 Prepare Reports;1.4 Pay taxes;1.5 Update general ledger. 
D) 1)0 Update employee/payroll file;2.0 Pay employee;3.0 Prepare Reports;4.0 Pay taxes;5.0 Update general ledger.

Question 20

Use the chart below to answer the following questions regarding flow chart symbols.
 
-Which symbol would be used in a flowchart to represent a general ledger master file kept on magnetic disk?

Accepted Answer

A) #2 
B) #11 
C) #7 
D) #8 
A) #2 
B) #11 
C) #7 
D) #8

Exam 3: Systems Documentation Techniques

Explain two reasons why it is important to have a working knowledge of DFDs and flowcharting.

Identify five important guidelines for drawing a flowchart.Select one from your list and describe why it could be the most important one to consider when preparing a flowchart.Support your choice with an example.

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to note that every sales order contains the customer name,address,product number,quantity ordered,item cost,and credit terms?

What is the value of using a context diagram when working with DFDs?

Most processes on a DFD can be identified by

The correct label for Shape 3 in the flowchart below is

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent a payroll master file kept on magnetic tape?

In a data flow diagram that depicts a company's internal controls,where is each internal control typically explained in detail?

The correct label for Shape 1 in the flowchart below is

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent a general ledger?

What is a Business Process Diagram (BPD)?

Which of the following is not a true statement?

The Sarbanes-Oxley Act requires independent auditors to

In a data flow diagram of the order shipping process,what symbol would most appropriately denote a "Bill of Lading" (a form of shipping document)used in the process?

When preparing a document flowchart,the names of organizational departments or job functions should appear in the

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent an invoice sent to a customer?

In preparing a DFD,when data are transformed through a process,the symbol used should be

A DFD created at the highest-level or summary view is referred to as a

A well-planned and drawn level 0 data flow diagram for the payroll cycle would show which of the following processes?

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent a general ledger master file kept on magnetic disk?

Conceptual Foundations of Accounting Information Systems

Overview of Transaction Processing and Enterprise Resource Planning Systems

Relational Databases

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Controls for Information Security

Confidentiality and Privacy Controls

Processing Integrity and Availability Controls

Auditing Computer-Based Information Systems

The Revenue Cycle: Sales to Cash Collections

The Expenditure Cycle: Purchasing to Cash Disbursements

The Production Cycle

The Human Resources Management and Payroll Cycle

General Ledger and Reporting System

Database Design Using the Rea Data Model

Implementing an Rea Model in a Relational Database

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

Filters