Question 1

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 2

A well-planned and drawn level 0 data flow diagram for the expenditure cycle would show which of the following processes?

Accepted Answer

A) 1.0 Order Goods; 2.0 Receive and Store Goods; 3.0 Pay for Goods 
B) 1.0 Order Goods; 1.1 Receive and Store Goods; 1.2 Pay for Goods 
C) 0.1 Order Goods; 0.2 Receive and Store Goods; 0.3 Pay for Goods 
D) 0.1 Order Goods; 0.12 Receive and Store Goods; 0.13 Pay for Goods 
A) 1.0 Order Goods; 2.0 Receive and Store Goods; 3.0 Pay for Goods 
B) 1.0 Order Goods; 1.1 Receive and Store Goods; 1.2 Pay for Goods 
C) 0.1 Order Goods; 0.2 Receive and Store Goods; 0.3 Pay for Goods 
D) 0.1 Order Goods; 0.12 Receive and Store Goods; 0.13 Pay for Goods

Question 3

Which documentation technique would not depict the type of storage medium used (such as a flash drive or a hard drive)to physically store data?

Accepted Answer

A) system flowchart 
B) data flow diagram 
C) business process diagram 
D) internal control flowchart 
A) system flowchart 
B) data flow diagram 
C) business process diagram 
D) internal control flowchart

Question 4

When preparing a document flowchart,the names of organizational departments or job functions should appear in the

Accepted Answer

A) column headings. 
B) right-hand margin. 
C) written narrative accompanying the flowchart. 
D) title of the flowchart. 
A) column headings. 
B) right-hand margin. 
C) written narrative accompanying the flowchart. 
D) title of the flowchart.

Question 5

Terrell and Monique Anderson run an antique store in their hometown of Dayton,Ohio.To find items to sell in their shop,they travel around the United States and Europe buying unique artifacts.Within an hour of making a purchase,they use their smartphone to take a picture of the item and post a short tweet about the item on Twitter.Which symbol should be used to represent the remote server that stores the tweets (i.e.,the Twitter posts)data?

Accepted Answer

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

Question 6

Most processes on a DFD can be identified by

Accepted Answer

A) data in-flows only. 
B) data out-flows only. 
C) data flows both into or out of a process. 
D) always being followed by a data store. 
A) data in-flows only. 
B) data out-flows only. 
C) data flows both into or out of a process. 
D) always being followed by a data store.

Question 7

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 8

How is a DFD different from a flowchart?

Accepted Answer

The purpose of a DFD is to diagram the o

Question 9

Carly Jackson is a staff auditor for KPMG.She has been asked to document the client's existing accounting information system so the engagement team can assess the client's adequacy of controls around financial reporting.She decides to begin by examining the client's key software applications,examining a flowchart that illustrates the sequence of logical operations performed by the system in executing the application.To do this,Carly should ask the client for what type of flowchart?

Accepted Answer

A) internal control flowchart 
B) document flowchart 
C) system flowchart 
D) program flowchart 
A) internal control flowchart 
B) document flowchart 
C) system flowchart 
D) program flowchart

Question 10

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 process of updating the company's inventory records in the system?

Accepted Answer

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

Question 11

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 12

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 13

Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on a different page?

Accepted Answer

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

Question 14

In a data flow diagram of the vendor payment process,what symbol would most appropriately reflect an update of the payables account?

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 15

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 16

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 vendors?

Accepted Answer

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

Question 17

Which is a true statement regarding a document flowchart?

Accepted Answer

A) A document flowchart illustrates the sequence of logical operations performed by a computer. 
B) A document flowchart is particularly useful in analyzing the adequacy of internal control procedures. 
C) A document flowchart is more useful than a data flow diagram. 
D) A document flowchart is not normally used in evaluating internal control procedures. 
A) A document flowchart illustrates the sequence of logical operations performed by a computer. 
B) A document flowchart is particularly useful in analyzing the adequacy of internal control procedures. 
C) A document flowchart is more useful than a data flow diagram. 
D) A document flowchart is not normally used in evaluating internal control procedures.

Question 18

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 19

Which symbol would be used in a flowchart to indicate flight information was displayed to customers via a large electronic screen in the airport terminal?

Accepted Answer

A) #1 
B) #2 
C) #3 
D) #4 
A) #1 
B) #2 
C) #3 
D) #4

Question 20

What does the Sarbanes-Oxley Act require that is relevant to documentation tools?

Accepted Answer

The Sarbanes-Oxley Act requires that ind

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

A well-planned and drawn level 0 data flow diagram for the expenditure cycle would show which of the following processes?

Which documentation technique would not depict the type of storage medium used (such as a flash drive or a hard drive)to physically store data?

When preparing a document flowchart,the names of organizational departments or job functions should appear in the

Most processes on a DFD can be identified by

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

How is a DFD different from a flowchart?

Which symbol would be used in a flowchart to represent a payroll master file kept on magnetic tape?

Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on a different page?

In a data flow diagram of the vendor payment process,what symbol would most appropriately reflect an update of the payables account?

Which of the following is not true about program flowcharts?

Which is a true statement regarding a document flowchart?

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

Which symbol would be used in a flowchart to indicate flight information was displayed to customers via a large electronic screen in the airport terminal?

What does the Sarbanes-Oxley Act require that is relevant to documentation tools?

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

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

A well-planned and drawn level 0 data flow diagram for the expenditure cycle would show which of the following processes?

Which documentation technique would not depict the type of storage medium used (such as a flash drive or a hard drive)to physically store data?

When preparing a document flowchart,the names of organizational departments or job functions should appear in the

Most processes on a DFD can be identified by

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

How is a DFD different from a flowchart?

Which symbol would be used in a flowchart to represent a payroll master file kept on magnetic tape?

Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on a different page?

In a data flow diagram of the vendor payment process,what symbol would most appropriately reflect an update of the payables account?

Which of the following is not true about program flowcharts?

Which is a true statement regarding a document flowchart?

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

Which symbol would be used in a flowchart to indicate flight information was displayed to customers via a large electronic screen in the airport terminal?

What does the Sarbanes-Oxley Act require that is relevant to documentation tools?

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