Exam 2: Systems Techniques and Documentation

________ ________ might be used in lieu of program flowcharts to analyze and document the logic of an application system.

The business process diagram focuses on the sequence of activities in a business process.

Name the four basic symbols used in analytic flowcharting,and briefly define them.

The principle behind the "sandwich rule" states that

When evaluating internal controls,auditors are usually not concerned with the flow of processing and distribution of documents within an application system.

Describe the purpose and nature of the following types of flowcharts: • Systems • Program or block • Analytic • Document • Forms distribution

Name the four basic symbols used in data flow diagrams,and briefly define them.

Connector symbols may be used in place of

An IPO chart can provide much detail concerning the processing function.

The off-line storage symbol could be used to represent data stored

A block flowchart is also known as a(n)

The usual focus of an audit is to review an existing system rather than design a new system.

The two categories of diagrams under the UML version 2.4 include ________ diagrams.

In UML,use case diagrams model the flow of activities involved in a single process.

Flowchart symbols that represent the I/O function and the medium upon which the information is recorded,and/or the manner of handling such information,are known as

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

A systems flowchart is more detailed concerning individual processing functions than a program flowchart.

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.Systems techniques ________ 2.Work measurement ________ 3.Decision table ________ 4.HIPO chart ________ 5.Data flow diagram ________ 6.Program flowchart ________ 7.Systems development project ________ 8.Compliance testing ________ 9.Substantive testing ________ 10.Sandwich rule ________ 11.Business process diagram ________ 12.Unified modeling language ________ 13.Business process modeling notation ________ 14.Computer-aided software engineering ________ 15.Analytic flowchart A.Consists of systems analysis,design,and implementation B.Charting technique used to document the logical design of a system C.Every process symbol should be placed between an input symbol and an output symbol D.Techniques used to measure activities in a production framework E.Tools used in the analysis,design,and documentation of systems F.Confirms the existence and assesses the effectiveness of internal controls G.Supplements or replaces flowcharts when there are a large number of alternative decision paths H.Indicates detailed processing functions I.International standard predominately a software systems development technology J.Uses pools and lanes in swimlanes to organize activities K.Process of using computer software that supports development and maintenance L.Charts the flow of documents and processing between different entities,represented by columns M.Graphical representation of the sequence of activities of business processes N.A collection of IPO charts O.The direct verification of financial statement figures

Systems techniques may be used by