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 internal control systems.Data flow diagrams and flowcharts are the two most frequently used development and documentation tools used in practice.Second,since systems development is extremely complex,DFDs and flowcharts are tools that are used to create order from chaos and complexity.Third,documentation tools and concepts are covered on the CPA exam.

Question 2

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. B

Question 3

In a data flow diagram of the order shipping process,what symbol would most appropriately denote a "Bill of Lading" 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 D

Question 4

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 5

Which of the following is not true about program flowcharts?

Accepted Answer

A)  Program flowcharts are a high-level overview of all business processes. 
B)  Program flowcharts document the processing logic of computer programs. 
C)  A program flowchart will exist for every computer process symbol on a system flowchart. 
D)  Program flowcharts increase computer programmer productivity. 
A)  Program flowcharts are a high-level overview of all business processes. 
B)  Program flowcharts document the processing logic of computer programs. 
C)  A program flowchart will exist for every computer process symbol on a system flowchart. 
D)  Program flowcharts increase computer programmer productivity.

Question 6

Data flow diagrams depict

Accepted Answer

A)  processes, but not who is performing the processes. 
B)  processes, but not the data that flows between processes. 
C)  who is performing processes, but not how they perform the process. 
D)  who is performing processes, but not the data that flows between processes. 
A)  processes, but not who is performing the processes. 
B)  processes, but not the data that flows between processes. 
C)  who is performing processes, but not how they perform the process. 
D)  who is performing processes, but not the data that flows between processes.

Question 7

A student manually prepares a homework assignment and then turns it in to her teacher.Which one of the following diagrams represents this activity?

Accepted Answer

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

Question 8

The correct shape for the triangle labeled "Supplier" in the flowchart below should be a

Accepted Answer

A)  magnetic disk. 
B)  terminal. 
C)  manual process. 
D)  off-page connector. 
A)  magnetic disk. 
B)  terminal. 
C)  manual process. 
D)  off-page connector.

Question 9

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 10

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 11

The American Bread Company is a small restaurant that collects,stores,prepares and provides meals to customers in Miami,Florida.When food is received,it is recorded in a database and a receiving ticket is provided to the vendor.When food is used,the database is updated so that it always reflects the amount and type of food available to customers.In a data flow diagram,which type of symbol would be used to represent the storage location of data in the system?

Accepted Answer

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

Question 12

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

Question 13

Use the chart below to answer the following questions regarding flow chart symbols.  
-Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on the same page?

Accepted Answer

A)  #4 
B)  #13 
C)  #14 
D)  #15 
A)  #4 
B)  #13 
C)  #14 
D)  #15

Question 14

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)  #9 
A)  #4 
B)  #7 
C)  #8 
D)  #9

Question 15

Following is a context diagram for a current Payroll Processing System.a)Identify the data sources and destinations,data flows,and transformation process marked by question marks.b)What would you need to do to explode this diagram?

Accepted Answer

1 - Human resources,2 - Time cards,3 - P

Question 16

In a DFD,a "data sink" is also known as a

Accepted Answer

A)  data store. 
B)  transformation process. 
C)  data flow. 
D)  data destination. 
A)  data store. 
B)  transformation process. 
C)  data flow. 
D)  data destination.

Question 17

A materials requisition order document is prepared from the inventory file and the materials file,both of which are stored on a hard drive.Which one of the following diagrams represents this activity?

Accepted Answer

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

Question 18

Use the chart below to answer the following questions regarding flow chart symbols.  
-Which symbol would be used in a flowchart to represent a flow of data or documents?

Accepted Answer

A)  #12 
B)  #13 
C)  #14 
D)  #15 
A)  #12 
B)  #13 
C)  #14 
D)  #15

Question 19

A business simulation game that is used by colleges and universities all over the world has students submit decisions over the Internet.Decisions are stored online,processed on the server,and then the results are stored online.They are then downloaded by students in preparation for the next round.Which one of the following diagrams represents this activity?

Accepted Answer

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

Question 20

How is a DFD different from a flowchart?

Accepted Answer

The purpose of a DFD is to diagram the o

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

The correct label for Shape 3 in the flowchart below is

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

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

Which of the following is not true about program flowcharts?

Data flow diagrams depict

A student manually prepares a homework assignment and then turns it in to her teacher.Which one of the following diagrams represents this activity?

The correct shape for the triangle labeled "Supplier" in the flowchart below should be a

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

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

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on the same page?

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?

Following is a context diagram for a current Payroll Processing System.a)Identify the data sources and destinations,data flows,and transformation process marked by question marks.b)What would you need to do to explode this diagram?

In a DFD,a "data sink" is also known as a

A materials requisition order document is prepared from the inventory file and the materials file,both of which are stored on a hard drive.Which one of the following diagrams represents this activity?

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent a flow of data or documents?

How is a DFD different from a flowchart?

Accounting Information Systems: an Overview

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

Exam 3: Systems Documentation Techniques

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

The correct label for Shape 3 in the flowchart below is

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

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

Which of the following is not true about program flowcharts?

Data flow diagrams depict

A student manually prepares a homework assignment and then turns it in to her teacher.Which one of the following diagrams represents this activity?

The correct shape for the triangle labeled "Supplier" in the flowchart below should be a

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

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

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on the same page?

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?

Following is a context diagram for a current Payroll Processing System.a)Identify the data sources and destinations,data flows,and transformation process marked by question marks.b)What would you need to do to explode this diagram?

In a DFD,a "data sink" is also known as a

A materials requisition order document is prepared from the inventory file and the materials file,both of which are stored on a hard drive.Which one of the following diagrams represents this activity?

Use the chart below to answer the following questions regarding flow chart symbols. -Which symbol would be used in a flowchart to represent a flow of data or documents?

How is a DFD different from a flowchart?

Accounting Information Systems: an Overview

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