Question 1

Which of the following is NOT an element of a process map?

Accepted Answer

A) The activities in a business process. 
B) The areas responsible for completing the activities in a business process. 
C) The internal controls involved in the activities in a business process. 
D) Any decisions that need to be made as part of the process. 
A) The activities in a business process. 
B) The areas responsible for completing the activities in a business process. 
C) The internal controls involved in the activities in a business process. 
D) Any decisions that need to be made as part of the process. C

Question 2

Discuss what an entity is in terms of systems documentation and what the distinction of internal and external entity is dependent on.

Accepted Answer

An entity is any person or thing involved in the activities of a business process.Entities can be further classified as being either internal or external.The distinction between internal and external is dependent on (a)the process that is being documented and (b)the functions and tasks that are carried out by the entity.In the systems documentation context an entity is a person or thing that is involved in the execution of a process.As a rule of thumb,any entity that is not performing activities within the system scope can be considered an external entity while the ones that are performing activities and are within the system scope are internal entities.In summary,the key in determining whether an entity is internal or external is the activities that the entity performs.If the entity's sole activities involve sending or receiving data,they are considered external.In contrast,if the entity performs data processing or transformation,it is considered internal.

Question 3

What are the differences between physical DFD and logical DFD?

Accepted Answer

The logical DFD is concerned with the processes that make up a system - essentially the question of WHAT is happening? In contrast,the physical DFD is focused on the entities that perform these processes - essentially the question of WHO is involved? So the bubbles in the logical DFD describe the processes and activities that occur within a system,while the bubbles in the physical DFD detail the entities involved in the system.Another difference to note between the logical and physical DFDs is the nature of the labels on the data flow arrows.In the physical DFD,these labels all referred to documents or physical items that flowed through the system.In the logical DFD,the flows tell us the type of information being sent.Also observe that,as in the physical DFD,the bubbles in the logical DFD are numbered.These numbers represent the order in which the processes occur,while the ones in the physical DFD indicate the order in which they take part in the process.

Question 4

-Refer to the diagram . Where does the purchase order originate?

Accepted Answer

A) The sales assistant 
B) The computer 
C) The accounts receivable clerk 
D) The customer 
A) The sales assistant 
B) The computer 
C) The accounts receivable clerk 
D) The customer

Question 5

For the adoption of an ERP system to be successful,or for BPR to yield benefits,an organisation must first:

Accepted Answer

A) establish a sense of urgency 
B) understand its existing business processes 
C) gather enough intelligence about its key competitors' business processes 
D) become technologically advanced 
A) establish a sense of urgency 
B) understand its existing business processes 
C) gather enough intelligence about its key competitors' business processes 
D) become technologically advanced

Question 6

-Refer to the diagram .How many manual processes are there in the diagram?

Accepted Answer

A) 0 
B) 1 
C) 2 
D) 3 
A) 0 
B) 1 
C) 2 
D) 3

Question 7

A structured narrative table does not help in:

Accepted Answer

A) Classifying entities into internal or external. 
B) Making it apparent which entity is only engaged in sending and receiving data 
C) Making it apparent which entity is engaged in sending and receiving data as well as performing information-processing activities 
D) Identifying missing or inefficient activities 
A) Classifying entities into internal or external. 
B) Making it apparent which entity is only engaged in sending and receiving data 
C) Making it apparent which entity is engaged in sending and receiving data as well as performing information-processing activities 
D) Identifying missing or inefficient activities

Question 8

During business process re-engineering,if one wants to understand the movement of data and documents between functional areas and personnel and to analyse what occurs and who is involved,one should look at:

Accepted Answer

A) Logical DFDs 
B) Physical DFDs 
C) Flowcharts 
D) Context diagrams 
A) Logical DFDs 
B) Physical DFDs 
C) Flowcharts 
D) Context diagrams

Question 9

Can an external entity become an internal entity?

Accepted Answer

An external entity is any entity that pr

Question 10

A representation of the system of interest and the entities that provide inputs to,or receive outputs from,the system of interest is referred to as a:

Accepted Answer

A) physical DFD 
B) logical DFD 
C) context diagram 
D) systems flowchart 
A) physical DFD 
B) logical DFD 
C) context diagram 
D) systems flowchart

Question 11

A description for a flowchart is as follows:
"The sales order and invoice are manually matched by the sales assistant and entered into the computer.The computer saves the data entered in the accounts receivable file."
The flowchart to best represent this would be:

Accepted Answer

A) A 
B) B 
C) C 
D) D 
A) A 
B) B 
C) C 
D) D

Question 12

________ illustrate a system and its inputs processes in more detail than a process map or _________.

Accepted Answer

A) System flowcharts;data flow diagram 
B) Program flowcharts: context diagram 
C) Data flow diagrams;program flowcharts 
D) None of the options are correct 
A) System flowcharts;data flow diagram 
B) Program flowcharts: context diagram 
C) Data flow diagrams;program flowcharts 
D) None of the options are correct

Question 13

According to __________the purpose of an audit is to__________ .

Accepted Answer

A) Australian Auditing Standard ASA 200;enhance the degree of confidence of intended users in the financial report. 
B) Australian Auditing Standard ASA 315;guarantee the integrity of the financial report. 
C) International Auditing Standard IAS 2;guarantee the integrity of the financial report. 
D) Australian Auditing Standard ASA 315;enhance the degree of confidence of intended users in the financial report. 
A) Australian Auditing Standard ASA 200;enhance the degree of confidence of intended users in the financial report. 
B) Australian Auditing Standard ASA 315;guarantee the integrity of the financial report. 
C) International Auditing Standard IAS 2;guarantee the integrity of the financial report. 
D) Australian Auditing Standard ASA 315;enhance the degree of confidence of intended users in the financial report.

Question 14

-Refer to the physical DFD in the previous question.How many data stores are read by the sales person?

Accepted Answer

A) 0 
B) 1 
C) 2 
D) 3 
A) 0 
B) 1 
C) 2 
D) 3

Question 15

The structured narrative table is:

Accepted Answer

A) The structured narrative table is a means of summarising the narrative for the Chief Information Officer 
B) The structured narrative table is a means of summarising the narrative in a systematic way to emphasise what data and documents are moving through the process 
C) The structured narrative table provides the basis for building the company's database 
D) None of the above options are correct. 
A) The structured narrative table is a means of summarising the narrative for the Chief Information Officer 
B) The structured narrative table is a means of summarising the narrative in a systematic way to emphasise what data and documents are moving through the process 
C) The structured narrative table provides the basis for building the company's database 
D) None of the above options are correct.

Question 16

The ___________ is used to identify the system of interest.

Accepted Answer

A) context diagram 
B) process map 
C) data flow diagram 
D) none of the options are correct 
A) context diagram 
B) process map 
C) data flow diagram 
D) none of the options are correct

Question 17

______________ requires that the auditor shall obtain an understanding of the information system.

Accepted Answer

A) ASA 200 paragraph 8 
B) ASA 315 paragraph 18 
C) ISA 315 paragraph 8 
D) None of the above options are correct. 
A) ASA 200 paragraph 8 
B) ASA 315 paragraph 18 
C) ISA 315 paragraph 8 
D) None of the above options are correct.

Question 18

An entity is:

Accepted Answer

A) any person or thing involved in the activities of a business process 
B) anything involved in the activities of a business process 
C) any business process that is mapped by a data flow diagram 
D) None of the above options are correct. 
A) any person or thing involved in the activities of a business process 
B) anything involved in the activities of a business process 
C) any business process that is mapped by a data flow diagram 
D) None of the above options are correct.

Question 19

A structured narration is:

Accepted Answer

A) a written description of the processes to be followed when auditing the AIS 
B) a written description that accompanies a data flow diagram 
C) a written description of how the process operates 
D) None of the above options are correct. 
A) a written description of the processes to be followed when auditing the AIS 
B) a written description that accompanies a data flow diagram 
C) a written description of how the process operates 
D) None of the above options are correct.

Question 20

One of the ways the auditor can understand a business process is through the observation and inspection of documents within the organisation.These documents include: (i)organisation charts (ii)procedures manuals (iii)systems documentation

Accepted Answer

A) (iii)only 
B) (i)and (iii)only 
C) (ii)and (iii)only 
D) (i)(ii)(iii) 
A) (iii)only 
B) (i)and (iii)only 
C) (ii)and (iii)only 
D) (i)(ii)(iii)

Which of the following is NOT an element of a process map?

Discuss what an entity is in terms of systems documentation and what the distinction of internal and external entity is dependent on.

What are the differences between physical DFD and logical DFD?

-Refer to the diagram . Where does the purchase order originate?

For the adoption of an ERP system to be successful,or for BPR to yield benefits,an organisation must first:

-Refer to the diagram .How many manual processes are there in the diagram?

A structured narrative table does not help in:

During business process re-engineering,if one wants to understand the movement of data and documents between functional areas and personnel and to analyse what occurs and who is involved,one should look at:

Can an external entity become an internal entity?

A representation of the system of interest and the entities that provide inputs to,or receive outputs from,the system of interest is referred to as a:

A description for a flowchart is as follows: "The sales order and invoice are manually matched by the sales assistant and entered into the computer.The computer saves the data entered in the accounts receivable file." The flowchart to best represent this would be:

illustrate a system and its inputs processes in more detail than a process map or _.

According to the purpose of an audit is to .

-Refer to the physical DFD in the previous question.How many data stores are read by the sales person?

The structured narrative table is:

The ___________ is used to identify the system of interest.

______________ requires that the auditor shall obtain an understanding of the information system.

An entity is:

A structured narration is:

One of the ways the auditor can understand a business process is through the observation and inspection of documents within the organisation.These documents include: (i)organisation charts (ii)procedures manuals (iii)systems documentation

Systems Fundamentals

Systems Characteristics and Considerations

Database Concepts I

Database Concepts II

XBRL Reporting

Internal Controls I

Internal Controls II

Transaction Cycle The Revenue Cycle

Transaction Cycle The Expenditure Cycle

Transaction Cycle The Production Cycle

Transaction Cycle The HR Management and Payroll Cycle

Transaction Cycle The General Ledger and Financial Reporting Cycle

Systems Development

Auditing of Accounting Information Systems

Ethics, fraud and Computer Crime

Filters

Exam 6: System Mapping and Documentation

Which of the following is NOT an element of a process map?

Discuss what an entity is in terms of systems documentation and what the distinction of internal and external entity is dependent on.

What are the differences between physical DFD and logical DFD?

-Refer to the diagram . Where does the purchase order originate?

For the adoption of an ERP system to be successful,or for BPR to yield benefits,an organisation must first:

-Refer to the diagram .How many manual processes are there in the diagram?

A structured narrative table does not help in:

During business process re-engineering,if one wants to understand the movement of data and documents between functional areas and personnel and to analyse what occurs and who is involved,one should look at:

Can an external entity become an internal entity?

A representation of the system of interest and the entities that provide inputs to,or receive outputs from,the system of interest is referred to as a:

A description for a flowchart is as follows: "The sales order and invoice are manually matched by the sales assistant and entered into the computer.The computer saves the data entered in the accounts receivable file." The flowchart to best represent this would be:

________ illustrate a system and its inputs processes in more detail than a process map or _________.

According to __________the purpose of an audit is to__________ .

-Refer to the physical DFD in the previous question.How many data stores are read by the sales person?

The structured narrative table is:

The ___________ is used to identify the system of interest.

______________ requires that the auditor shall obtain an understanding of the information system.

An entity is:

A structured narration is:

One of the ways the auditor can understand a business process is through the observation and inspection of documents within the organisation.These documents include: (i)organisation charts (ii)procedures manuals (iii)systems documentation

Systems Fundamentals

Systems Characteristics and Considerations

Database Concepts I

Database Concepts II

XBRL Reporting

Internal Controls I

Internal Controls II

Transaction Cycle The Revenue Cycle

Transaction Cycle The Expenditure Cycle

Transaction Cycle The Production Cycle

Transaction Cycle The HR Management and Payroll Cycle

Transaction Cycle The General Ledger and Financial Reporting Cycle

Systems Development

Auditing of Accounting Information Systems

Ethics, fraud and Computer Crime

Filters

illustrate a system and its inputs processes in more detail than a process map or _.

According to the purpose of an audit is to .