Exam 2: Systems Techniques and Documentation

Analytic and system flowcharts are seldom found in the working papers of auditors.

BPMN basic symbols include input/output,process,flowline,and annotation symbols.

The sandwich rule states that every process symbol should be placed between an input and output symbol.

The goal of work measurement is to create a benchmark or yardstick to use in measuring the efficiency of an operation.The first step taken in work measurement is to

A graphical representation focusing on the sequence of activities in a business process is a(n)

The interim audit requires some type of substantive testing.

An IPO chart provides a narrative description of the inputs needed to generate desired system outputs.

In an analytic flowchart,the symbol which could be used to indicate unclaimed payroll checks is the

In a HIPO chart of a payroll system,which of the following activities would appear higher in the chart than the other activities?

Manual input/output and connector symbols are among the basic flowchart symbols.

Presented below is a list of terms relating to accounting information systems,followed by definitions of those terms. Required: Match the letter next to each definition with the appropriate term.Each answer will be used only once. ________ 1.On-line storage symbol ________ 2.Off-page connector symbol ________ 3.Manual input symbol ________ 4.Basic process symbol ________ 5.Decision symbol ________ 6.Off-line storage symbol ________ 7.Terminal symbol ________ 8.Basic input/output symbol ________ 9.Connector symbol ________ 10.Manual process symbol A.To indicate that a factory employee uses a workstation on the factory floor to key in a code that means that the production run has been completed B.To indicate that the treasurer will sign the payroll checks C.To indicate that a check is being mailed outside the company D.To indicate that a document is being sent to another department E.To indicate that the bank loan officer approves or does not approve of an increase in the customer's line of credit F.To indicate that computer software will calculate the employees' gross pay deductions,and net pay G.To indicate a file of paper documents H.To indicate files stored on the hard disk I.To indicate the general ledger file J.To indicate the beginning or the end of the flowchart

The decision symbol represents a decision or switching type of operation that determines which of a number of alternative paths is to be followed.

In an IPO chart of a payroll system,the payroll master file would

Which of the following is not one of the basic symbols used in analytic flowcharting?

Systems analysis involves formulating a blueprint for a completed system.

In an analytic flowchart,the symbol which could be used to indicate the payroll data is the

Tools used in the analysis,design,and documentation of system and subsystem relationships are known as system techniques.

In a logical data flow diagram for a payroll system,the employees would best be represented by which of the following symbols?

It is desirable for auditors to have a basic understanding of systems techniques.

Which of the following analytic flowcharting symbols is most appropriate to represent the accounts receivable subsidiary records?