Question 1

The symbol for a manually performed process in a flowchart is:

Accepted Answer

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

Question 2

The documentation type that best addresses the question of "where do the activities fit within the rest of the organisation" is a:

Accepted Answer

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

Question 3

Balanced data flow diagrams:

Accepted Answer

A) are diagrams with the same external entities and flows 
B) are only theoretically possible 
C) are achieved when the physical DFD depicts the same information as the logical DFD 
D) None of the options are correct 
A) are diagrams with the same external entities and flows 
B) are only theoretically possible 
C) are achieved when the physical DFD depicts the same information as the logical DFD 
D) None of the options are correct

Question 4

Examples of typical activities performed by entities include:

Accepted Answer

A) Preparing a document 
B) Entering data 
C) Sorting documents 
D) All of the options are correct 
A) Preparing a document 
B) Entering data 
C) Sorting documents 
D) All of the options are correct

Question 5

-Refer to the diagram .The best description for the flowchart would be:

Accepted Answer

A) The customer sends a purchase order to the sales assistant who keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The computer also updates the accounts receivable data.The second copy of the invoice is sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away. 
B) The sales assistant prepares a purchase order and keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.After this the computer updates the sales data.The second copy of the invoice is electronically sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away. 
C) The sales assistant prepares a purchase order and scans the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The computer updates the accounts receivable data.The second copy of the invoice is electronically sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away. 
D) The sales assistant receives a purchase order and keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The second copy of the invoice is sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away. 
A) The customer sends a purchase order to the sales assistant who keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The computer also updates the accounts receivable data.The second copy of the invoice is sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away. 
B) The sales assistant prepares a purchase order and keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.After this the computer updates the sales data.The second copy of the invoice is electronically sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away. 
C) The sales assistant prepares a purchase order and scans the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The computer updates the accounts receivable data.The second copy of the invoice is electronically sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away. 
D) The sales assistant receives a purchase order and keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The second copy of the invoice is sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away.

Question 6

Conceptually,a systems flowchart represents a combination of ________ and________.

Accepted Answer

A) the logical DFD;the program flowchart 
B) the physical DFD;the program flowchart 
C) the logical DFD;the physical DFD 
D) None of the options are correct 
A) the logical DFD;the program flowchart 
B) the physical DFD;the program flowchart 
C) the logical DFD;the physical DFD 
D) None of the options are correct

Question 7

-Refer to the diagram .What order is used to file the invoice?

Accepted Answer

A) Alphabetical order 
B) Chronological order 
C) Numerical order 
D) No order 
A) Alphabetical order 
B) Chronological order 
C) Numerical order 
D) No order

Question 8

Which type of documentation details the practical details of how the activities are performed such as whether paper based reports are used or screen data?

Accepted Answer

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

Question 9

Which of the following is unlikely to be a question that needs answering during the preparation of systems documentation?

Accepted Answer

A) Who is involved? 
B) What activities occur? 
C) Where do the activities occur? 
D) What are the costs of performing the activities? 
A) Who is involved? 
B) What activities occur? 
C) Where do the activities occur? 
D) What are the costs of performing the activities?

Question 10

Which symbol represents a decision point in a process map?

Accepted Answer

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

Question 11

-Refer to the diagrams in the previous question.The number of process is can be determined by examining the ______ and the number is ______.

Accepted Answer

A) Logical DFD;12 
B) Physical DFD;2 
C) Logical DFD;4 
D) Physical DFD;12 
A) Logical DFD;12 
B) Physical DFD;2 
C) Logical DFD;4 
D) Physical DFD;12

Question 12

The symbol for an internal entity in a physical data flow diagram is:

Accepted Answer

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

Question 13

Give at least three examples of data processing or transformation carried out by internal entities.

Accepted Answer

Accounting record reconciliati

Question 14

The symbol for the manual keying of data in a systems flowchart is:

Accepted Answer

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

Question 15

What are the reasons for accounting students to learn systems documentation? (i)accounting students may be required to design or oversee the use and the design of a system in their future career (ii)accounting students will be involved in a system at some stage of their future career (iii)legal reasons for preparing systems documentation.

Accepted Answer

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

Question 16

An analysis of process documentation as part of process redesign can allow for the identification of: (i)where paper items can be eliminated (ii)where unnecessary data collection can be removed (iii)where the same activity is performed multiple times

Accepted Answer

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

Question 17

The Sarbanes - Oxley Act __________ .

Accepted Answer

A) is a piece of US legislation that only applies to US companies 
B) is a piece of Australian legislation that applies to Australian and NZ companies 
C) is a piece of US legislation that applies to US companies and to foreign companies that are listed on US stock exchanges 
D) None of the above options are correct. 
A) is a piece of US legislation that only applies to US companies 
B) is a piece of Australian legislation that applies to Australian and NZ companies 
C) is a piece of US legislation that applies to US companies and to foreign companies that are listed on US stock exchanges 
D) None of the above options are correct.

Question 18

In gaining the understanding of a business process,the auditor will be concerned with: (i)how data is handled (ii)the steps that are followed (iii)the internal controls that are built into the process (iv)the potential for errors to occur that could result in the financial statements being materially misstated.

Accepted Answer

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

Question 19

The procedure undertaken by an organisation looking to significantly restructure the operation of a business process and improve the process's performance is referred to as:

Accepted Answer

A) BPR 
B) TQM 
C) BPM 
D) JIT 
A) BPR 
B) TQM 
C) BPM 
D) JIT

Question 20

Describe the rules to construct and read a process map.

Accepted Answer

a.The functional areas appear down the l

The symbol for a manually performed process in a flowchart is:

The documentation type that best addresses the question of "where do the activities fit within the rest of the organisation" is a:

Balanced data flow diagrams:

Examples of typical activities performed by entities include:

-Refer to the diagram .The best description for the flowchart would be:

Conceptually,a systems flowchart represents a combination of and.

-Refer to the diagram .What order is used to file the invoice?

Which type of documentation details the practical details of how the activities are performed such as whether paper based reports are used or screen data?

Which of the following is unlikely to be a question that needs answering during the preparation of systems documentation?

Which symbol represents a decision point in a process map?

-Refer to the diagrams in the previous question.The number of process is can be determined by examining the and the number is .

The symbol for an internal entity in a physical data flow diagram is:

Give at least three examples of data processing or transformation carried out by internal entities.

The symbol for the manual keying of data in a systems flowchart is:

An analysis of process documentation as part of process redesign can allow for the identification of: (i)where paper items can be eliminated (ii)where unnecessary data collection can be removed (iii)where the same activity is performed multiple times

The Sarbanes - Oxley Act __________ .

The procedure undertaken by an organisation looking to significantly restructure the operation of a business process and improve the process's performance is referred to as:

Describe the rules to construct and read a process map.

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

The symbol for a manually performed process in a flowchart is:

The documentation type that best addresses the question of "where do the activities fit within the rest of the organisation" is a:

Balanced data flow diagrams:

Examples of typical activities performed by entities include:

-Refer to the diagram .The best description for the flowchart would be:

Conceptually,a systems flowchart represents a combination of ________ and________.

-Refer to the diagram .What order is used to file the invoice?

Which type of documentation details the practical details of how the activities are performed such as whether paper based reports are used or screen data?

Which of the following is unlikely to be a question that needs answering during the preparation of systems documentation?

Which symbol represents a decision point in a process map?

-Refer to the diagrams in the previous question.The number of process is can be determined by examining the ______ and the number is ______.

The symbol for an internal entity in a physical data flow diagram is:

Give at least three examples of data processing or transformation carried out by internal entities.

The symbol for the manual keying of data in a systems flowchart is:

An analysis of process documentation as part of process redesign can allow for the identification of: (i)where paper items can be eliminated (ii)where unnecessary data collection can be removed (iii)where the same activity is performed multiple times

The Sarbanes - Oxley Act __________ .

The procedure undertaken by an organisation looking to significantly restructure the operation of a business process and improve the process's performance is referred to as:

Describe the rules to construct and read a process map.

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

Conceptually,a systems flowchart represents a combination of and.

-Refer to the diagrams in the previous question.The number of process is can be determined by examining the and the number is .