Deck 6: System Mapping and Documentation

Question 1

Which of the following is NOT an element of a process map?

A)The activities in a business process.
B)The areas responsible for completing the activities in a business process.
C)The internal controls involved in the activities in a business process.
D)Any decisions that need to be made as part of the process.

Answer 1

C

Question 2

For the adoption of an ERP system to be successful,or for BPR to yield benefits,an organisation must first:

A)establish a sense of urgency
B)understand its existing business processes
C)gather enough intelligence about its key competitors' business processes
D)become technologically advanced

Answer 2

B

Question 3

During business process re-engineering,if one wants to key process activities that occur and the data that is needed and generated within each process,one should look at:

A)Logical DFDs
B)Physical DFDs
C)Context diagrams
D)Any form of systems documentation

Answer 3

A

Question 4

An analysis of process documentation as part of process redesign can allow for the identification of: (i)where paper items can be eliminated (ii)where unnecessary data collection can be removed (iii)where the same activity is performed multiple times

A)only (iii)
B)only (i)(ii)
C)only (i)(iii)
D)(i)(ii)(iii)

Question 5

According to __________the purpose of an audit is to__________ .

A)Australian Auditing Standard ASA 200;enhance the degree of confidence of intended users in the financial report.
B)Australian Auditing Standard ASA 315;guarantee the integrity of the financial report.
C)International Auditing Standard IAS 2;guarantee the integrity of the financial report.
D)Australian Auditing Standard ASA 315;enhance the degree of confidence of intended users in the financial report.

Question 6

Which type of documentation details the practical details of how the activities are performed such as whether paper based reports are used or screen data?

A)system flowchart
B)process map
C)data flow diagram
D)none of the options are correct

Question 7

The procedure undertaken by an organisation looking to significantly restructure the operation of a business process and improve the process's performance is referred to as:

A)BPR
B)TQM
C)BPM
D)JIT

Question 8

Which of the following is unlikely to be a question that needs answering during the preparation of systems documentation?

A)Who is involved?
B)What activities occur?
C)Where do the activities occur?
D)What are the costs of performing the activities?

Question 9

A representation of the system of interest and the entities that provide inputs to,or receive outputs from,the system of interest is referred to as a:

A)physical DFD
B)logical DFD
C)context diagram
D)systems flowchart

Question 10

________ illustrate a system and its inputs processes in more detail than a process map or _________.

A)System flowcharts;data flow diagram
B)Program flowcharts: context diagram
C)Data flow diagrams;program flowcharts
D)None of the options are correct

Question 11

The ___________ is used to identify the system of interest.

A)context diagram
B)process map
C)data flow diagram
D)none of the options are correct

Question 12

________ are graphical representations of where data flows within a system?

A)system flowcharts
B)process flow diagrams
C)data flow diagrams
D)none of the options are correct

Question 13

The documentation type that best addresses the question of "where do the activities fit within the rest of the organisation" is a:

A)system flowchart
B)process map
C)data flow diagram
D)none of the options are correct

Question 14

In gaining the understanding of a business process,the auditor will be concerned with: (i)how data is handled (ii)the steps that are followed (iii)the internal controls that are built into the process (iv)the potential for errors to occur that could result in the financial statements being materially misstated.

A)only (i)(ii)
B)only (ii)(iii)
C)only (i)(ii)(iv)
D)(i)(ii)(iii)(iv)

Question 15

One of the ways the auditor can understand a business process is through the observation and inspection of documents within the organisation.These documents include: (i)organisation charts (ii)procedures manuals (iii)systems documentation

A)(iii)only
B)(i)and (iii)only
C)(ii)and (iii)only
D)(i)(ii)(iii)

Question 16

With regards to ERP,which of the following is correct?

A)ERP comes before BPR.
B)BPR entails ERP.
C)ERP and BPR are irrelevant.
D)ERP can have a part to play in BPR.

Question 17

During business process re-engineering,if one wants to understand the movement of data and documents between functional areas and personnel and to analyse what occurs and who is involved,one should look at:

A)Logical DFDs
B)Physical DFDs
C)Flowcharts
D)Context diagrams

Question 18

An analysis of process documentation as part of process redesign can NOT allow for the identification of:

A)what activities can be eliminated
B)where activities can run in parallel
C)how activities can incur less costs
D)what and where activities can be added

Question 19

When business process re-engineering needs to be done,which of the following should be considered as an essential first step? (i)how the existing process operates (ii)identifying the activities that occur and the people involved (iii)the parts of the organisation that interact with the process (iv)identify the trail of data that moves through the process (v)model key competitors existing business process.

A)(i)(ii)(iii)(iv)(v)
B)(i)(ii)(iii)(iv)
C)(i)(ii)(iv)
D)(i)(ii)(iii)(v)

Question 20

What are the reasons for accounting students to learn systems documentation? (i)accounting students may be required to design or oversee the use and the design of a system in their future career (ii)accounting students will be involved in a system at some stage of their future career (iii)legal reasons for preparing systems documentation.

A)(i)(ii)(iii)
B)(i)(ii)
C)(i)
D)(ii)

Question 21

Refer to the diagrams in the previous question.The number of process is can be determined by examining the ______ and the number is ______.

A)Logical DFD;12
B)Physical DFD;2
C)Logical DFD;4
D)Physical DFD;12

Question 22

-Refer to the diagram .How many manual processes are there in the diagram?

A)0
B)1
C)2
D)3

Question 23

The symbol for a manually performed process in a flowchart is:

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

Question 24

Refer to the diagram below.Does the logical DFD balance with the physical DFD?

A)Yes,because they have the same external entities.
B)No,because the number of bubbles in each diagram is different.
C)Yes,because they have the same data stores.
D)No,because they have different flows to and from the external entities.

Question 25

An entity is:

A)any person or thing involved in the activities of a business process
B)anything involved in the activities of a business process
C)any business process that is mapped by a data flow diagram
D)None of the above options are correct.

Question 26

-Refer to the diagram .What order is used to file the invoice?

A)Alphabetical order
B)Chronological order
C)Numerical order
D)No order

Question 27

The symbol for the manual keying of data in a systems flowchart is:

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

Question 28

The symbol for a computer disk data store in a flowchart is:

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

Question 29

Which of the following should not be included in a context diagram?

A)External entities
B)System inputs
C)System outputs
D)Data store

Question 30

Refer to the diagram below.How many copies of the purchase order are present in the system?

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

Question 31

Refer to the physical DFD in the previous question.How many data stores are read by the sales person?

A)0
B)1
C)2
D)3

Question 32

The symbol for an internal entity in a physical data flow diagram is:

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

Question 33

A description for a flowchart is as follows:
"The sales order and invoice are manually matched by the sales assistant and entered into the computer.The computer saves the data entered in the accounts receivable file."
The flowchart to best represent this would be:

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

Question 34

-Refer to the diagram . Where does the purchase order originate?

A)The sales assistant
B)The computer
C)The accounts receivable clerk
D)The customer

Question 35

______________ requires that the auditor shall obtain an understanding of the information system.

A)ASA 200 paragraph 8
B)ASA 315 paragraph 18
C)ISA 315 paragraph 8
D)None of the above options are correct.

Question 36

A structured narration is:

A)a written description of the processes to be followed when auditing the AIS
B)a written description that accompanies a data flow diagram
C)a written description of how the process operates
D)None of the above options are correct.

Question 37

Refer to the physical DFD in the previous question.How many data stores are updated by the computer?

A)5
B)4
C)3
D)2

Question 38

The Sarbanes - Oxley Act __________ .

A)is a piece of US legislation that only applies to US companies
B)is a piece of Australian legislation that applies to Australian and NZ companies
C)is a piece of US legislation that applies to US companies and to foreign companies that are listed on US stock exchanges
D)None of the above options are correct.

Question 39

Which of the following is facing legislative pressure to use systems documentation?

A)Accountants
B)Business process managers
C)Auditors
D)Business process designers

Question 40

-Refer to the diagram .The best description for the flowchart would be:

A)The customer sends a purchase order to the sales assistant who keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The computer also updates the accounts receivable data.The second copy of the invoice is sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away.
B)The sales assistant prepares a purchase order and keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.After this the computer updates the sales data.The second copy of the invoice is electronically sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away.
C)The sales assistant prepares a purchase order and scans the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The computer updates the accounts receivable data.The second copy of the invoice is electronically sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away.
D)The sales assistant receives a purchase order and keys the data into the computer,which captures the data in the sales file.This data is used to prepare two invoices,one of which is sent to the customer.The second copy of the invoice is sent to accounts receivable clerk,who files the document.The sales assistant forwards the purchase order to the accounts receivable clerk,who files the document away.

Question 41

Discuss how systems documentation can help business process redesign and re-engineering.

Question 42

Why do DFDs have less detail than process map and systems flowchart?

Question 43

A typical structured narrative table contains descriptions for:

A)Entities,inputs,processes,and outputs
B)Entities,inputs,outputs,and feedbacks
C)Internal entities,external entities,systems,feedbacks
D)Inputs,processes,and outputs

Question 44

Balanced data flow diagrams:

A)are diagrams with the same external entities and flows
B)are only theoretically possible
C)are achieved when the physical DFD depicts the same information as the logical DFD
D)None of the options are correct

Question 45

Is there a specific order for drawing context diagram,logical DFD,and physical DFD? Why or why not?

Question 46

Conceptually,a systems flowchart represents a combination of ________ and________.

A)the logical DFD;the program flowchart
B)the physical DFD;the program flowchart
C)the logical DFD;the physical DFD
D)None of the options are correct

Question 47

Can an external entity become an internal entity?

Question 48

The structured narrative table is:

A)The structured narrative table is a means of summarising the narrative for the Chief Information Officer
B)The structured narrative table is a means of summarising the narrative in a systematic way to emphasise what data and documents are moving through the process
C)The structured narrative table provides the basis for building the company's database
D)None of the above options are correct.

Question 49

Discuss what an entity is in terms of systems documentation and what the distinction of internal and external entity is dependent on.

Question 50

Discuss the advantages and limitations of the structure narration technique.

Question 51

Describe the rules of constructing and reading a structure narrative table.

Question 52

Describe the rules to construct and read a process map.

Question 53

What are the differences between physical DFD and logical DFD?

Question 54

Examples of typical activities performed by entities include:

A)Preparing a document
B)Entering data
C)Sorting documents
D)All of the options are correct

Question 55

Give at least three examples of data processing or transformation carried out by internal entities.

Question 56

The first step of preparing a process map is to:

A)Identify entities and divisions
B)Draw the lanes for each division
C)Indicate any sub-functions
D)Identify processes

Question 57

A process map is:

A)A process map is more complex than a DFD or systems flowchart.
B)A process map is much simpler than a DFD but more complex than a systems flowchart.
C)A process map is more complex than a DFD but more simpler than a systems flowchart.
D)A process map is much simpler than a DFD or systems flowchart.

Question 58

A structured narrative table does not help in:

A)Classifying entities into internal or external.
B)Making it apparent which entity is only engaged in sending and receiving data
C)Making it apparent which entity is engaged in sending and receiving data as well as performing information-processing activities
D)Identifying missing or inefficient activities

Question 59

From a structured narrative table,if an entity is identified as a mere receiver and sender of data,then the entity can be classified as:

A)Internal entity
B)External entity
C)Process
D)Data store

Question 60

Which symbol represents a decision point in a process map?

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