Question 1

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

Accepted Answer

A) #5 
B) #6 
C) #10 
D) #8 
A) #5 
B) #6 
C) #10 
D) #8

Question 2

Describe a system flowchart.Describe a program flowchart.How are the two interrelated?

Accepted Answer

Systems flowcharts depict the relationsh

Question 3

In order to maintain uniformity and enhance comparability,there are a fixed number of symbols that can be used in drawing a Business Process Diagram (BPD).

Accepted Answer

A) True 
 B)False

Question 4

Identify the important steps for drawing a Business Process Diagram (BPD).Select one step from your list and why it could be the most important one to consider when preparing a BPD.Support your choice with an example.

Accepted Answer

The important steps for drawing a BPD in

Question 5

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 6

Use the chart below to answer the following questions regarding flow chart symbols.  
-Which symbol would be used in a flowchart to represent manually prepared control totals?

Accepted Answer

A) #9 
B) #10 
C) #4 
D) #7 
A) #9 
B) #10 
C) #4 
D) #7

Question 7

In a data flow diagram of the customer payment process,"update receivables" will appear above or in

Accepted Answer

A) a square. 
B) a circle. 
C) two horizontal lines. 
D) none of the above 
A) a square. 
B) a circle. 
C) two horizontal lines. 
D) none of the above

Question 8

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 9

More than one arrow is needed between symbols on a DFD if

Accepted Answer

A) data elements always flow together. 
B) data elements flow at different times. 
C) data elements flow to different locations. 
D) there is no guideline on use of single or multiple arrows. 
A) data elements always flow together. 
B) data elements flow at different times. 
C) data elements flow to different locations. 
D) there is no guideline on use of single or multiple arrows.

Question 10

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 11

In a data flow diagram of the customer payment process,"Customer payment" will appear above or in

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 12

All of the following are guidelines for preparing data flow diagrams except

Accepted Answer

A) show the most detail in the highest-level DFD. 
B) include all storage files, even if they are only temporary. 
C) uniquely name all data flows. 
D) sequentially number process bubbles. 
A) show the most detail in the highest-level DFD. 
B) include all storage files, even if they are only temporary. 
C) uniquely name all data flows. 
D) sequentially number process bubbles.

Question 13

The Sarbanes-Oxley Act requires auditors to create flowcharts to document business processes.

Accepted Answer

A) True 
 B)False

Question 14

Chas Mulligan has been hired by Yardley Security as an assistant to the internal auditor.He has been asked to document the existing accounting information system,and focus on the activities and flow of data between activities.He decides to begin with a summary description of the sources and uses of data in the organization and how they are processed by the system.The documentation tool that he should employ for this purpose is a

Accepted Answer

A) data flow diagram. 
B) document flowchart. 
C) system flowchart. 
D) program flowchart. 
A) data flow diagram. 
B) document flowchart. 
C) system flowchart. 
D) program flowchart.

Question 15

Which is the correct label for the blank transformation process circle in the data flow diagram below?

Accepted Answer

A) 1.2 Check Credit 
B) 1.2 Enter Order in Sales Journal 
C) 1.2 Does Customer Have Credit? 
D) 1.2 Salesperson Approves 
A) 1.2 Check Credit 
B) 1.2 Enter Order in Sales Journal 
C) 1.2 Does Customer Have Credit? 
D) 1.2 Salesperson Approves

Question 16

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 17

A flowchart that depicts the relationships among the input,processing,and output of an AIS is

Accepted Answer

A) an internal control flowchart. 
B) a document flowchart. 
C) a system flowchart. 
D) a program flowchart. 
A) an internal control flowchart. 
B) a document flowchart. 
C) a system flowchart. 
D) a program flowchart.

Question 18

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

Accepted Answer

Understand the system.Ignore certain asp

Question 19

In a data flow diagram of the customer payment process,"Customer" will appear above or in

Accepted Answer

A) a square. 
B) a circle. 
C) two horizontal lines. 
D) none of the above 
A) a square. 
B) a circle. 
C) two horizontal lines. 
D) none of the above

Question 20

Explain the relevance of the Sarbanes Oxley Act to the documentation tools presented in this chapter.

Accepted Answer

The Sarbanes Oxley Act of 2002 requires

Exam 3: Systems Documentation Techniques

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

Describe a system flowchart.Describe a program flowchart.How are the two interrelated?

In order to maintain uniformity and enhance comparability,there are a fixed number of symbols that can be used in drawing a Business Process Diagram (BPD).

Identify the important steps for drawing a Business Process Diagram (BPD).Select one step from your list and why it could be the most important one to consider when preparing a BPD.Support your choice with an example.

The Sarbanes-Oxley Act requires independent auditors to

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent manually prepared control totals?

In a data flow diagram of the customer payment process,"update receivables" will appear above or in

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

More than one arrow is needed between symbols on a DFD if

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.

In a data flow diagram of the customer payment process,"Customer payment" will appear above or in

All of the following are guidelines for preparing data flow diagrams except

The Sarbanes-Oxley Act requires auditors to create flowcharts to document business processes.

Which is the correct label for the blank transformation process circle in the data flow diagram below?

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

A flowchart that depicts the relationships among the input,processing,and output of an AIS is

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

In a data flow diagram of the customer payment process,"Customer" will appear above or in

Explain the relevance of the Sarbanes Oxley Act to the documentation tools presented in this chapter.

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

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