A graphical description of the sequence of logical operations that a computer performs is called

Graphical representations of information are often supplemented byA) narrative descriptions.B) relevant e-mail communications.C) logic charts.D) oral descriptions from management.

All of the following are guidelines for preparing data flow diagrams exceptA) 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.

The Sarbanes-Oxley Act requires independent auditors toA) 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.

understand a client's system of internal controls.

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.

Data flow diagrams and flowcharts are difficult to prepare and revise using software packages.

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

is a graphical description of the source and destination of data that shows how data flow within an organization.

7) In a DFD, a "data sink" is also known as aA) data store. B) transformation process. C) data flow. D) data destination.

In preparing a DFD, when data are transformed through a process, the symbol used should beA) a circle. B) an arrow. C) a square. D) two horizontal lines.

In general, a data destination will be shown byA) an arrow pointing away. B) an arrow pointing in. C) arrows pointing both ways. D) no arrows, only two horizontal lines.

Most processes on a DFD can be identified byA) 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.

data flows both into or out of a process.

More than one arrow is needed between symbols on a DFD ifA) 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.

data elements flow at different times.

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

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

a circle; two horizontal lines; a square

Know what the following symbols: square box, circle, one sided arrow, two lines

Square: departmentsCircle: processOne sided arrow: flow of dataTwo lines: storage

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

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 GoodsB) 1.0 Order Goods; 1.1 Receive and Store Goods; 1.2 Pay for GoodsC) 0.1 Order Goods; 0.2 Receive and Store Goods; 0.3 Pay for GoodsD) 0.1 Order Goods; 0.12 Receive and Store Goods; 0.13 Pay for Goods

1.0 Order Goods; 2.0 Receive and Store Goods; 3.0 Pay for Goods

A well-planned and drawn context data flow diagram will include how many processes?A) oneB) between 5 and 7C) between 2 and 7, but no more than 7D) as many as are needed to accurately depict the process being documented

Data flow diagrams depictA) 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.

processes, but not who is performing the processes.

Which is the correct label for the blank transformation process circle in the data flow diagram below? (sorry thought pic pasted)A) 1.2 Check CreditB) 1.2 Enter Order in Sales JournalC) 1.2 Does Customer Have Credit?D) 1.2 Salesperson Approves

In the data flow diagram below, inventory is aA) data store.B) data source.C) data flow.D) data source and destination.

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

In a data flow diagram of the vendor payment process, what symbol would most appropriately reflect an update of the payables account?A) a squareB) a circleC) two horizontal linesD) none of the above

In a data flow diagram of the vendor payment process, "Vendor" will appear above or inA) a square. B) a circle. C) two horizontal lines. D) none of the above

In a data flow diagram, an inverted triangle representsA) an internal control.B) document filing.C) on page connection.D) document processing.

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 controlB) inside the symbol used to represent the internal control C) on a table that accompanies the internal control data flow diagramD) Internal controls are not typically explained in detail in an internal control data flow diagram.

C) on a table that accompanies the internal control data flow diagram

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 flowchartB) data flow diagramC) business process diagramD) internal control flowchart (adsbygoogle = window.adsbygoogle || []).push({});

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 squareB) a circle C) two horizontal linesD) an arrow

The correct label for Shape 1 in the flowchart below isA) Purchase Order 3B) Purchase Requisition 1C) Accounts Payable Trial BalanceD) Purchase Order 2

When preparing a document flowchart, the names of organizational departments or job functions should appear in theA) column headings.B) right-hand margin.C) written narrative accompanying the flowchart.D) title of the flowchart.

Flowchart symbolsA) 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.

A) are divided into four categories.

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.

B) Each manual processing symbol should have an input and an output.

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.

B) A document flowchart is particularly useful in analyzing the adequacy of internal control procedures.

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

D) manual operation; manual operation

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. (adsbygoogle = window.adsbygoogle || []).push({});

In a program flowchart, branching to alternative paths is represented by A) a terminal. B) data/information flow. C) computer operation. D) decision diamond.

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.

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. He decides to begin by meeting with the information technology staff in order to develop an understanding of the overall operation of the AIS, including data entry, storage, and output. The documentation tool that he should employ for this purpose is aA) data flow diagram.B) document flowchart.C) system flowchart.D) program flowchart.

Which of the following is not true about program flowcharts?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.

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 creating a flowchart to describe, analyze, and evaluate internal controls. What documentation tool should she use for this purpose?A) internal control flowchartB) document flowchartC) system flowchartD) dataflow diagram

A) internal control flowchart

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?A) internal control flowchartB) document flowchartC) system flowchartD) program flowchart

) To create a good business process flowchart, one should emphasize ________ and put less emphasis on ________.A) meeting with top management; meeting with staff employeesB) following rigid rules on how to prepare a business process flowchart; clearly communicating the activities involved in the process C) clearly communicating the activities involved in the process; following rigid rules on how to prepare a business process flowchartD) meeting with staff employees; meeting with top management

C) clearly communicating the activities involved in the process; following rigid rules on how to prepare a business process flowchart