CH3 AIS REVIEWER Flashcards
Graphical representations of information are often supplemented by:
A) narrative descriptions.
B) relevant e-mail communications.
C) logic charts.
D) oral descriptions from management.
A) narrative descriptions.
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
A) show the most detail in the highest-level DFD.
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.
B) understand a client’s system of internal controls.
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
D) All of the above
Which of the following is 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
D) Data flow diagrams and flowcharts are difficult to prepare and revise using software
packages
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.
A) is a graphical description of the source and destination of data that shows how data flow
within an organization.
In a DFD, a “data sink” is also known as a
A) data store.
B) transformation process.
C) data flow.
D) data destination.
D) data destination
In a DFD, a “bubbles” is also known as a
A) data store.
B) transformation process.
C) data flow.
D) data destination.
B) transformation process.
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.
A) a circle
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.
B) an arrow pointing in.
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
B) a circle.
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
A) a square.
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.
D) an arrow.
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
C) data flows both into or out of a process.
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.
B) data elements flow at different times.
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.
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) a circle; two horizontal lines; a square.
In a customer payment processing DFD, the “update receivables” activity will be represented
by ________, the “accounts receivable file” will be represented by ________, and the “credit
manager” will be represented by ________.
A) a square; two horizontal lines; a circle.
B) a rectangle; a square; a circle.
C) a circle; two horizontal lines; two horizontal lines.
D) a circle; two horizontal lines; a square.
D) a circle; two horizontal lines; a square.
Preimer Life Company is a life insurance company that collects, stores, prepares and
provides customerized life insurance policy to customers in the Midwest. When a customer’s
information is received, it is recorded in a database and a ticket is provided to the policy
underwriter . When the life insurance policy is issued, the database is updated so that it always
reflects the correct amount of life insurance coverage and the length of the policy available to the
customers. In a data flow diagram, which type of symbol would be used to represent policy
underwriters?
A) Rectangle
B) Circle
C) Arrow
D) Line (Store)
A) Rectangle
20) Preimer Life Company is a life insurance company that collects, stores, prepares and
provides customerized life insurance policy to customers in the Midwest. When a customer’s
information is received, it is recorded in a database and a ticket is provided to the policy
underwriter . When the life insurance policy is issued, the database is updated so that it always
reflects the correct amount of life insurance coverage and the length of the policy available to the
customers. In a data flow diagram, which type of symbol would be used to represent the system
processing customer’s information?
A) Rectangle
B) Circle
C) Arrow
D) Line (Store)
B) Circle
21) Preimer Life Company is a life insurance company that collects, stores, prepares and
provides customerized life insurance policy to customers in the Midwest. When a customer’s
information is received, it is recorded in a database and a ticket is provided to the policy
underwriter . When the life insurance policy is issued, the database is updated so that it always
reflects the correct amount of life insurance coverage and the length of the policy available to the
customers. In a data flow diagram, which type of symbol would be used to represent the storage
location of data in the system?
A) Rectangle
B) Circle
C) Arrow
D) Line (Store)
D) Line (Store)
22) Preimer Life Company is a life insurance company that collects, stores, prepares and
provides customerized life insurance policy to customers in the Midwest. When a customer’s
information is received, it is recorded in a database and a ticket is provided to the policy
underwriter . When the life insurance policy is issued, the database is updated so that it always
reflects the correct amount of life insurance coverage and the length of the policy available to the
customers. In a data flow diagram, which type of symbol would be used to represent the process
of updating customers’ life insurance records in the system?
A) Rectangle
B) Circle
C) Arrow
D) Line (Store)
B) Circle
Preimer Life Company is a life insurance company that collects, stores, prepares and
provides customerized life insurance policy to customers in the Midwest. When a customer’s
information is received, it is recorded in a database and a ticket is provided to the policy
underwriter . When the life insurance policy is issued, the database is updated so that it always
reflects the correct amount of life insurance coverage and the length of the policy available to the
customers. In a data flow diagram, which type of symbol would be used to represent the flow of
data provided by the customers into the system?
A) Rectangle
B) Circle
C) Arrow
D) Line (Store)
C) Arrow
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) Rectangle
B) Circle
C) Arrow
D) Line (Store)
A) Rectangle
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) Rectangle
B) Circle
C) Arrow
D) Line (Store)
B) Circle
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) Rectangle
B) Circle
C) Arrow
D) Line (Store)
C) Arrow
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) Rectangle
B) Circle
C) Arrow
D) Line (Store)
D) Line (Store)
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
A) data flow diagram.
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.
A) 1.0 Order Goods; 2.0 Receive and Store Goods; 3.0 Pay for Goods.
A well-planned and drawn level 0 data flow diagram for the payroll cycle would show which
of the following processes?
A) 0.1 Update employee/payroll file; 0.2 Pay employee; 0.3 Prepare Reports; 0.4 Pay taxes; 0.5
Update general ledger.
B) 0.1 Update employee/payroll file; 0.12 Pay employee; 0.13 Prepare Reports; 0.14 Pay taxes;
0.15 Update general ledger.
C) 1.0 Update employee/payroll file; 1.2 Pay employee; 1.3 Prepare Reports; 1.4 Pay taxes; 1.5
Update general ledger.
D) 1.0 Update employee/payroll file; 2.0 Pay employee; 3.0 Prepare Reports; 4.0 Pay taxes; 5.0
Update general ledger.
D) 1.0 Update employee/payroll file; 2.0 Pay employee; 3.0 Prepare Reports; 4.0 Pay taxes; 5.0
Update general ledger.
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.
A) processes, but not who is performing the processes.
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
A) a square.
In a data flow diagram, a triangle represents
A) an internal control.
B) document filing.
C) on page connection.
D) document processing.
A) an internal control.
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
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 flowchart
B) data flow diagram
C) business process diagram
D) internal control flowchart
B) data flow diagram
In a data flow diagram of the order shipping process, what symbol would most appropriately
denote a “Bill of Lading” (a form of shipping document) used in the process?
A) a square
B) a circle
C) two horizontal lines
D) an arrow
D) an arrow
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.
A) column headings.
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.
A) are divided into four categories.
Which is a statement regarding the use of the manual true 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 procedure
B) A document flowchart is particularly useful in analyzing the adequacy of internal control
procedures.
