Chapter 3

Question 1

Graphical representations of information are often supplemented by

Answer 1

narrative descriptions

Question 2

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

Answer 2

show the most detail in the highest-level DFD

Question 3

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.

Answer 3

Data flow diagrams and flowcharts are difficult to prepare and revise using software packages.

Question 4

A data flow diagram

Answer 4

is a graphical description of the source and destination of data that shows how data flow within an organization

Question 5

In preparing a DFD, when data are transformed through a process, the symbol used should be

Answer 5

a circle

Question 6

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.

Answer 6

A document flowchart is particularly useful in analyzing the adequacy of internal control procedures

Question 7

Nancy Kempf has been hired by Andersen Manufacturing as a staff accountant in the internal audit department. She has been asked to thoroughly document the existing accounting information system in preparation for making recommendations for improvements to internal controls. She 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

Answer 7

document flowchart

Question 8

Nancy Kempf has been hired by Andersen Manufacturing as a staff accountant in the internal audit department. She has been asked to thoroughly document the existing accounting information system in preparation for making recommendations for improvements. She decides to begin by meeting with the information technology staff in order to develop an understanding of the overall operation of the AIS, including data entry, storage, and output. The documentation tool that he should employ for this purpose is a

Answer 8

system flowchart