Deck 3: Systems Documentation Techniques

Question 1

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

Answer 1

A

Question 2

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

Answer 2

A

Question 3

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 3

A

Question 4

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 5

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 6

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 7

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 8

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 9

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

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

Question 10

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 11

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 12

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 13

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 14

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 15

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

A)

B)

C)

D)

Question 17

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 18

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 19

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 20

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 21

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 22

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

Question 23

Discuss the idea of a data flow.

Question 24

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 25

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 26

Describe the different levels of DFDs.

Question 27

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 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.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 29

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

Question 30

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 31

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 32

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

Question 33

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

Question 34

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

Question 35

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 36

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 37

In the data flow diagram below,inventory is a

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

Question 38

How is a DFD different from a flowchart?

Question 39

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 40

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

Question 41

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 42

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 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

In the data flow diagram below,Shipping is a

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

Question 45

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 46

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

Question 47

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 48

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 49

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 50

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 51

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 52

In a data flow diagram,an inverted triangle represents

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

Question 53

The correct label for Shape 2 in the flowchart below is

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

Question 54

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 55

The Sarbanes-Oxley Act requires auditors to create flowcharts to document business processes.

Question 56

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 57

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 58

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 59

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 60

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 61

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 62

Use the chart below to answer the following questions regarding flow chart symbols.
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 63

Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent a manual process?

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

Question 64

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 65

Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent a communication link?

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

Question 66

Use the chart below to answer the following questions regarding flow chart symbols.
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 67

Use the chart below to answer the following questions regarding flow chart symbols.
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 68

Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent a computer process?

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

Question 69

Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent a decision?

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

Question 70

Use the chart below to answer the following questions regarding flow chart symbols.
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 71

Use the chart below to answer the following questions regarding flow chart symbols.
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 72

Use the chart below to answer the following questions regarding flow chart symbols.
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 73

Use the chart below to answer the following questions regarding flow chart symbols.
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 74

Use the chart below to answer the following questions regarding flow chart symbols.
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 75

Use the chart below to answer the following questions regarding flow chart symbols.
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 76

Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent a file of paper documents?

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

Question 77

Use the chart below to answer the following questions regarding flow chart symbols.
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

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 79

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 80

Use the chart below to answer the following questions regarding flow chart symbols.
Which symbol would be used in a flowchart to represent a general ledger?

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