Chapter 2 Flashcards

1
Q

Which of the following is not a Stewardship and Reporting role of the Accounting/Finance Function in Business

A

Human Resource management

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2
Q

Which of the following is not a Business Management Support role of the Accounting/Finance Function in Business

A

Financial consolidation, reporting and analysis

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3
Q

Which of the following is not an Accounting/Finance Operations role of the Accounting/Finance Function in Business

A

Stakeholder assurance

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4
Q

Which of the following is not part of the business analysis process?

A

Using IT to make finance and accounting processes more efficient and effective

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5
Q

Which of the following best describes a business model

A

A simple, abstract representation of a business process or processes

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6
Q

Process documentation does not include which of the following

A

External audit workpapers

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7
Q

Which of the following is not a purpose of documentation

A

Determining staffing

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8
Q

Business models provide value in all of the following areas except which one?

A

Employee performance appraisal

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9
Q

Which of the following best describes the purpose of an activity model

A

an activity model describes the sequence of workflow in a business process

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10
Q

Which of the following is not a common element of activity models regardless of the specific modeling notation

A

Multiplicities

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11
Q

Which of the following is not a building block for Business Process Modeling Notation (BPMN) diagrams?

A

Associations

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12
Q

Which of the following best describes the purpose of an event in a Business Process Modeling Notation (BPMN) activity diagram?

A

Affects the flow of the business process

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13
Q

Which of the following best describes the purpose of a gateway in a Business Process Modeling Notation (BPMN) activity diagram

A

Controls branching and merging

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14
Q

Which of the following symbols depicts an intermediate event

A

A circle with a double line perimeter

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15
Q

Which of the following symbols depicts an activity

A

A rectangle

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16
Q

Which of the following symbols is used to depict different organizations in one Business Process Modeling Notation (BPMN) diagram

A

Pool

17
Q

Which of the following best describes the purpose of a swimlane

A

Depicts different departments of the same organization in a process

18
Q

Which of the following best describes a Business Process Modeling Notation (BPMN) message flow

A

Shows interactions between participants in a process

19
Q

Which of the following best describes the difference between a Business Process Modeling Notation (BPMN) gateway and a flowcharting decision diamond

A

the gateway only represents branching and not the decision that results in branching

20
Q

Which of the following is a difference between Business Process Modeling Notation (BPMN) activity diagrams and flowcharts

A

BPMN symbols can show a variety of intermediate events that affect the sequence flow