Deck 3: Systems Documentation Techniques

Question 1

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

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

Answer 1

D

Question 2

In preparing a DFD,when data are transformed through a process,the symbol used should be

A)a circle.
B)an arrow.
C)a square.
D)two horizontal lines.

Answer 2

A

Question 3

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?

A)
B)
C)
D)

Answer 3

B

Question 4

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

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

Question 5

The Sarbanes-Oxley Act requires independent auditors to

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

A DFD created at the highest-level or summary view is referred to as a

A)process diagram.
B)overview diagram.
C)content diagram.
D)context diagram.

Question 7

A data flow diagram

A)is a graphical description of the source and destination of data that shows how data flow within an organization.
B)is a graphical description of the flow of documents and information between departments or areas of responsibility.
C)is a graphical description of the relationship among the input,processing,and output in an information system.
D)is a graphical description of the sequence of logical operations that a computer performs as it executes a program.

Question 8

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?

A)
B)
C)
D)

Question 9

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

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 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 system processing food received from the vendor?

A)
B)
C)
D)

Question 11

The passage of the Sarbanes Oxley Act

A)made documentation skills even more important.
B)requires public companies to prepare an annual internal control report.
C)mandates that auditors must be able to prepare,evaluate and read documentation tools such as flowcharts.
D)all of the above

Question 12

Which of the following is not a true statement?

A)Documentation tools save an organization both time and money.
B)Documentation tools are used extensively in the systems development process.
C)Data flow diagrams and flowcharts are the two most frequently used systems development documentation tools.
D)Data flow diagrams and flowcharts are difficult to prepare and revise using software packages.

Question 13

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

A)a square.
B)a circle.
C)two horizontal lines.
D)an arrow.

Question 14

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

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

Question 15

Graphical representations of information are often supplemented by

A)narrative descriptions.
B)relevant e-mail communications.
C)logic charts.
D)oral descriptions from management.

Question 16

In a payroll processing DFD,the "prepare reports" activity will be represented by ________,the "employee payroll file" will be represented by ________,and the "management" will be represented by ________.

A)a circle; two horizontal lines; a square
B)a circle; two horizontal lines; two horizontal lines
C)a rectangle; a square; a circle
D)a square; two horizontal lines; a circle

Question 17

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

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 18

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?

A)
B)
C)
D)

Question 19

In general,a data destination will be shown by

A)an arrow pointing away.
B)an arrow pointing in.
C)arrows pointing both ways.
D)no arrows,only two horizontal lines.

Question 20

Most processes on a DFD can be identified by

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 21

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 transfer of data to Twitter in a context diagram of this process?

A)
B)
C)
D)

Question 22

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

Question 23

A well-planned and drawn context data flow diagram will include how many processes?

A)one
B)between 5 and 7
C)between 2 and 7,but no more than 7
D)as many as are needed to accurately depict the process being documented

Question 24

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.Then,they ship the item back to Dayton for sale in their shop.Which symbol should be used to represent Twitter in a context diagram of this process?

A)
B)
C)
D)

Question 25

Describe a situation in which data flow should be shown with two data flow lines instead of one.

Question 26

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 flow of data provided by the vendors into the system?

A)
B)
C)
D)

Question 27

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

Question 28

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 preparation of data for their tweet in a context diagram of this process?

A)
B)
C)
D)

Question 29

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

Question 30

In the data flow diagram below,inventory is a

A)data store.
B)data source.
C)data flow.
D)data source and destination.

Question 31

How is a DFD different from a flowchart?

Question 32

Data flow diagrams depict

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 33

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?

A)
B)
C)
D)

Question 34

Discuss the ways in which information professionals interact with documentation tools and the various levels of understanding necessary.

Question 35

Describe the different levels of DFDs.

Question 36

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

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 37

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

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 38

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

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

Question 39

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

Question 40

Discuss the idea of a data flow.

Question 41

In the data flow diagram below,Shipping is a

A)data store.
B)data flow.
C)data source.
D)data destination.

Question 42

Which is a true statement regarding the use of the manual processing symbol in a flowchart?

A)If a document is moved from one column to another,show the document only in the last column.
B)Each manual processing symbol should have an input and an output.
C)Do not connect two documents when moving from one column to another.
D)Use a manual processing symbol to indicate a document being filed.

Question 43

Which is a true statement regarding a document flowchart?

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 44

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?

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

Question 45

The correct label for Shape 3 in the flowchart below is

A)Purchase Order 1.
B)Purchase Requisition 1.
C)Receiving Report 1.
D)4.

Question 46

In a data flow diagram,an inverted triangle represents

A)an internal control.
B)document filing.
C)on page connection.
D)document processing.

Question 47

The correct label for Shape 2 in the flowchart below is

A)1
B)Purchase Requisition 1
C)Receiving Report 1
D)2

Question 48

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?

Question 49

Flowchart symbols

A)are divided into four categories.
B)are unique to the organization creating the flowchart.
C)are normally drawn using a flowcharting template.
D)eliminate the need for narrative descriptions or explanations.

Question 50

True or False: The Sarbanes-Oxley Act requires auditors to create flowcharts to document business processes.

Question 51

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

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

Question 52

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

A)a square
B)a circle
C)two horizontal lines
D)an arrow

Question 53

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

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 54

In the data flow diagram below,which process happens first?

A)Respond to customer inquiries
B)Take order
C)Check inventory availability
D)Approve order

Question 55

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

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

Question 56

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

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

Question 57

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

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

Question 58

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.

Question 59

The correct label for Shape 1 in the flowchart below is

A)Purchase Order 3
B)Purchase Requisition 1
C)Accounts Payable Trial Balance
D)Purchase Order 2

Question 60

True or False: In the data flow diagram below,a customer order must be approved before the company checks to make sure the inventory is available.

Question 61

In a program flowchart,branching to alternative paths is represented by

A)a terminal.
B)data/information flow.
C)computer operation.
D)decision diamond.

Question 62

Which symbol would be used in a flowchart to represent the addition of information about a step represented in another symbol on the flowchart?

A)#1
B)#5
C)#11
D)#15

Question 63

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

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

Question 64

Which symbol would be used in a flowchart to represent the display of a report on a computer screen?

A)#1
B)#2
C)#3
D)#11

Question 65

Which symbol would be used in a flowchart to represent a communication link?

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

Question 66

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

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

Question 67

Which symbol would be used in a flowchart to represent a beginning,an ending,or a connection to another procedure?

A)#9
B)#14
C)#15
D)#16

Question 68

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

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

Question 69

Which symbol would be used in a flowchart to represent a computer process?

A)#1
B)#2
C)#5
D)#15

Question 70

Which symbol would be used in a flowchart to represent a general ledger?

A)#2
B)#1
C)#3
D)#5

Question 71

In a document flowchart of a manual payroll processing system,"update customer file" will be shown by a(n)________ symbol,and "prepare vendor check" will be shown by a(n)________ symbol.

A)input; output
B)input; manual operation
C)manual operation; output
D)manual operation; manual operation

Question 72

Which symbol would be used in a flowchart to represent a file of paper documents?

A)#7
B)#8
C)#9
D)#15

Question 73

Nishant Kumar has been hired by American Manufacturing as a staff accountant in the internal audit department.He has been asked to thoroughly document the existing accounting information system in preparation for making recommendations for improvements to internal controls.He decides to begin with a description of the information stored in paper records,their sources,and their destinations.The documentation tool that he should employ for this purpose is a

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

Question 74

Which symbol would be used in a flowchart to represent a general ledger master file kept on magnetic disk?

A)#2
B)#5
C)#7
D)#8

Question 75

Which symbol would be used in a flowchart to represent a flow of data or documents?

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

Question 76

Which symbol would be used in a flowchart to represent a manual process?

A)#5
B)#6
C)#10
D)#11

Question 77

Which symbol would be used in a flowchart to represent employee time cards sent by department managers to the payroll department?

A)#1
B)#4
C)#11
D)#16

Question 78

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

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

Question 79

Which symbol would be used in a flowchart to represent an invoice sent to a customer?

A)#2
B)#6
C)#1
D)#15

Question 80

Which symbol would be used in a flowchart to represent a decision?

A)#10
B)#16
C)#9
D)#6