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Presented Below Is a List of Terms Relating to Accounting

Question 135

Matching

Presented below is a list of terms relating to accounting information systems, followed by definitions of those terms.
Match the appropriate term with each definition. Each answer will be used only once.

Premises:
Systems techniques
Work measurement
Decision table
HIPO chart
Data flow diagram
Program flowchart
Systems development project
Compliance testing
Substantive testing
Sandwich rule
Business process diagram
Unified modeling language
Business process modeling notation
Computer-aided software engineering
Analytic flowchart
Responses:
Consists of systems analysis, design, and implementation
Charting technique used to document the logical design of a system
Every process symbol should be placed between an input symbol and an output symbol
Techniques used to measure activities in a production framework
Tools used in the analysis, design, and documentation of systems
Confirms the existence and assesses the effectiveness of internal controls
Supplements or replaces flowcharts when there are a large number of alternative decision paths
Indicates detailed processing functions
International standard predominately a software systems development technology
Uses pools and lanes in swimlanes to organize activities
Process of using computer software that supports development and maintenance
Charts the flow of documents and processing between different entities, represented by columns
Graphical representation of the sequence of activities of business processes
A collection of IPO charts
The direct verification of financial statement figures

Correct Answer:

Systems techniques
Work measurement
Decision table
HIPO chart
Data flow diagram
Program flowchart
Systems development project
Compliance testing
Substantive testing
Sandwich rule
Business process diagram
Unified modeling language
Business process modeling notation
Computer-aided software engineering
Analytic flowchart
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