Chapter 7: Systems mapping and documentation

Question 1

______________ requires that the auditor shall obtain an understanding of the information system.

a. ASA 200 paragraph 8
b. ASA 315 paragraph 18
c. ISA 315 paragraph 8
d. None of the above options is correct

Answer 1

______________ requires that the auditor shall obtain an understanding of the information system.

a. ASA 200 paragraph 8

*b. ASA 315 paragraph 18

c. ISA 315 paragraph 8
d. None of the above options is correct

Question 2

Answer 2

Question 3

Refer to the diagram below. How many copies of the purchase order are present in the system?

a. 1
b. 2
c. 3
d. 4

Answer 3

Refer to the diagram below. How many copies of the purchase order are present in the system?

*a. 1

b. 2
c. 3
d. 4

Question 4

Which symbol represents a decision point in a process map?

a. A
b. B
c. C
d. D

Answer 4

Which symbol represents a decision point in a process map?

a. A
b. B
c. C

*d. D

Question 5

Which type of documentation details the practical details of how the activities are performed such as whether paper-based reports are used or screen data?

a. System flowchart.
b. Process map.
c. Data flow diagram.
d. None of the options is correct.

Answer 5

Which type of documentation details the practical details of how the activities are performed such as whether paper-based reports are used or screen data?

*a. System flowchart.

b. Process map.
c. Data flow diagram.
d. None of the options is correct.

Question 6

Answer 6

Question 7

The best description for the flowchart would be:

a. The customer sends a purchase order to the sales assistant who keys the data into the computer, which captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. The computer also updates the accounts receivable data. The second copy of the invoice is sent to accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to the accounts receivable clerk, who files the document away.
b. The sales assistant prepares a purchase order and keys the data into the computer, which captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. After this, the computer updates the sales data. The second copy of the invoice is electronically sent to accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to the accounts receivable clerk, who files the document away.
c. The sales assistant prepares a purchase order and scans the data into the computer, which captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. The computer updates the accounts receivable data. The second copy of the invoice is electronically sent to accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to the accounts receivable clerk, who files the document away.
d. The sales assistant receives a purchase order and keys the data into the computer, which captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. The second copy of the invoice is sent to accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to the accounts receivable clerk, who files the document away.

Answer 7

The best description for the flowchart would be:

*a. The customer sends a purchase order to the sales assistant who keys the data into the computer, which captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. The computer also updates the accounts receivable data. The second copy of the invoice is sent to accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to the accounts receivable clerk, who files the document away.

b. The sales assistant prepares a purchase order and keys the data into the computer, which captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. After this, the computer updates the sales data. The second copy of the invoice is electronically sent to accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to the accounts receivable clerk, who files the document away.
c. The sales assistant prepares a purchase order and scans the data into the computer, which captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. The computer updates the accounts receivable data. The second copy of the invoice is electronically sent to accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to the accounts receivable clerk, who files the document away.
d. The sales assistant receives a purchase order and keys the data into the computer, which captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. The second copy of the invoice is sent to accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to the accounts receivable clerk, who files the document away.

Question 8

Where does the purchase order originate?

a. The sales assistant.
b. The computer.
c. The accounts receivable clerk.
d. The customer.

Answer 8

Where does the purchase order originate?

a. The sales assistant.
b. The computer.
c. The accounts receivable clerk.

*d. The customer.

Question 9

The Sarbanes - Oxley Act __________.

a. is a piece of US legislation that only applies to US companies
b. is a piece of Australian legislation that applies to Australian and NZ companies
c. is a piece of US legislation that applies to US companies and to foreign companies that are listed on US stock exchanges
d. none of the above options is correct

Answer 9

The Sarbanes - Oxley Act __________.

a. is a piece of US legislation that only applies to US companies
b. is a piece of Australian legislation that applies to Australian and NZ companies

*c. is a piece of US legislation that applies to US companies and to foreign companies that are listed on US stock exchanges

d. none of the above options is correct

Question 10

Answer 10

Question 11

A process narrative table does not help in:

a. classifying entities into internal or external.
b. making it apparent which entity is only engaged in sending and receiving data.
c. making it apparent which entity is engaged in sending and receiving data as well as performing information-processing activities.
d. identifying missing or inefficient activities.

Answer 11

A process narrative table does not help in:

a. classifying entities into internal or external.
b. making it apparent which entity is only engaged in sending and receiving data.
c. making it apparent which entity is engaged in sending and receiving data as well as performing information-processing activities.

*d. identifying missing or inefficient activities.

Question 12

Refer to the physical DFD diagram. How many data stores are examined by the salesperson?

a. 0
b. 1
c. 2
d. 3

Answer 12

Refer to the physical DFD diagram. How many data stores are examined by the salesperson?

*a. 0

b. 1
c. 2
d. 3

Question 13

Figure 7.24 is an example of:

a. a logical level 0 DFD.
b. a physical DFD.
c. a context diagram.
d. a process map.
e. a logical level 1 DFD.

Answer 13

Figure 7.24 is an example of:

a. a logical level 0 DFD.
b. a physical DFD.
c. a context diagram.
d. a process map.

e. a logical level 1 DFD.

Question 14

Refer to the diagram. The number of processes can be determined by examining the ______ and the number is ______.

a. logical DFD; 12
b. physical DFD; 2
c. logical DFD; 4
d. physical DFD; 12

Answer 14

Refer to the diagram. The number of processes can be determined by examining the ______ and the number is ______.

a. logical DFD; 12
b. physical DFD; 2

*c. logical DFD; 4

d. physical DFD; 12

Question 15

A typical process narrative table contains descriptions for:

a. entities, inputs, processes and outputs.
b. entities, inputs, outputs and feedback.
c. internal entities, external entities, systems and feedbacks.
d. inputs, processes and outputs.

Answer 15

A typical process narrative table contains descriptions for:

*a. entities, inputs, processes and outputs.

b. entities, inputs, outputs and feedback.
c. internal entities, external entities, systems and feedbacks.
d. inputs, processes and outputs.

Question 16

The symbol for an internal entity in a physical data flow diagram is:

a. A
b. B
c. C
d. D

Answer 16

The symbol for an internal entity in a physical data flow diagram is:

a. A

*b. B

c. C
d. D

Question 17

The procedure undertaken by an organisation looking to significantly restructure the operation of a business process and improve the process’s performance is referred to as:

a. BPR.
b. TQM.
c. BPM.
d. JIT.

Answer 17

The procedure undertaken by an organisation looking to significantly restructure the operation of a business process and improve the process’s performance is referred to as:

*a. BPR.

b. TQM.
c. BPM.
d. JIT.

Question 18

The first step in preparing a process map is to:

a. identify entities and divisions.
b. draw the lanes for each division.
c. indicate any sub-functions.
d. identify processes.

Answer 18

The first step in preparing a process map is to:

*a. identify entities and divisions.

b. draw the lanes for each division.
c. indicate any sub-functions.
d. identify processes.

Question 19

Which of the following narratives best describes the flowchart illustrated in figure 7.25?

a. A manual process generates a document that is keyed into a computer. Data input is saved, then a new document is printed and filed in alphabetical order.
b. An external entity sends a document and data are input into the system. The computer processes and stores the data, then displays the data input on a screen. The data are reviewed, then the document is filed in numerical order.
c. A manual process generates a document and data are keyed into the system. The data input is processed and saved. The document is sent to another department for filing.
d. An external entity sends a document and data are input into the system. The computer processes and stores the data, then displays the data input on a screen. The data are reviewed, then the document is filed in alphabetical order.
e. An external entity sends a document and data are input into the system. The computer processes the data, then displays the data input on a screen. The data are reviewed, then the document is filed in alphabetical order.

Answer 19

Which of the following narratives best describes the flowchart illustrated in figure 7.25?

a. A manual process generates a document that is keyed into a computer. Data input is saved, then a new document is printed and filed in alphabetical order.
b. An external entity sends a document and data are input into the system. The computer processes and stores the data, then displays the data input on a screen. The data are reviewed, then the document is filed in numerical order.
c. A manual process generates a document and data are keyed into the system. The data input is processed and saved. The document is sent to another department for filing.

d. An external entity sends a document and data are input into the system. The computer processes and stores the data, then displays the data input on a screen. The data are reviewed, then the document is filed in alphabetical order.

e. An external entity sends a document and data are input into the system. The computer processes the data, then displays the data input on a screen. The data are reviewed, then the document is filed in alphabetical order.

Question 20

Answer 20

Question 21

Balanced data flow diagrams:

a. are diagrams with the same external entities and flows to and from these external entities.
b. are only theoretically possible.
c. are achieved when the physical DFD depicts the same information as the logical DFD.
d. none of the options is correct.

Answer 21

Balanced data flow diagrams:

*a. are diagrams with the same external entities and flows to and from these external entities.

b. are only theoretically possible.
c. are achieved when the physical DFD depicts the same information as the logical DFD.
d. none of the options is correct.

Question 22

How many manual processes are there in the diagram?

a. 0
b. 1
c. 2
d. 3

Answer 22

How many manual processes are there in the diagram?

*a. 0

b. 1
c. 2
d. 3

Question 23

From a process narrative table, if an entity is identified as a mere receiver and sender of data, then the entity can be classified as:

a. internal entity.
b. external entity.
c. process.
d. data store.

Answer 23

From a process narrative table, if an entity is identified as a mere receiver and sender of data, then the entity can be classified as:

a. internal entity.

*b. external entity.

c. process.
d. data store.

Question 24

Examples of typical activities performed by entities include:

a. preparing a document.
b. entering data.
c. sorting documents.
d. all of the options are correct.

Answer 24

Examples of typical activities performed by entities include:

a. preparing a document.
b. entering data.
c. sorting documents.

*d. all of the options are correct.

Question 25

For the adoption of an ERP system to be successful, or for BPR to yield benefits, an organisation must first:

a. establish a sense of urgency.
b. understand its existing business processes.
c. gather enough intelligence about its key competitors’ business processes.
d. become technologically advanced.

Answer 25

For the adoption of an ERP system to be successful, or for BPR to yield benefits, an organisation must first:

a. establish a sense of urgency.

*b. understand its existing business processes.

c. gather enough intelligence about its key competitors’ business processes.
d. become technologically advanced.

Question 26

A systems flowchart:

a. must always have a data store if there are paper documents involved.
b. must always contain on-page connectors.
c. includes physical as well as electronic flows.
d. requires more than one entity.
e. must be balanced.

Answer 26

A systems flowchart:

a. must always have a data store if there are paper documents involved.
b. must always contain on-page connectors.

c. includes physical as well as electronic flows.

d. requires more than one entity.
e. must be balanced.

Question 27

Answer 27

Question 28

The process narrative table:

a. is a means of summarising the narrative for the Chief Information Officer.
b. is a means of summarising the narrative in a systematic way to emphasise what data and documents are moving through the process.
c. provides the basis for building the company’s database.
d. none of the above options is correct.

Answer 28

The process narrative table:

a. is a means of summarising the narrative for the Chief Information Officer.

*b. is a means of summarising the narrative in a systematic way to emphasise what data and documents are moving through the process.

c. provides the basis for building the company’s database.
d. none of the above options is correct.

Question 29

Answer 29

Question 30

A balanced set of DFDs (logical, physical and context) (i) must have the same external entities, (ii) must have the same number of bubbles in the logical and physical DFDs, (iii) cannot contain only one external entity, (iv) must have the same number of flows to and from external entities, (v) require that the number of flows in the system is the same in the logical and physical DFDs.

a. i and iv
b. iii and v
c. i and ii
d. ii and v
e. iv and v

Answer 30

A balanced set of DFDs (logical, physical and context) (i) must have the same external entities, (ii) must have the same number of bubbles in the logical and physical DFDs, (iii) cannot contain only one external entity, (iv) must have the same number of flows to and from external entities, (v) require that the number of flows in the system is the same in the logical and physical DFDs.

a. i and iv

b. iii and v
c. i and ii
d. ii and v
e. iv and v

Question 31

Answer 31

Question 32

The ___________ is used to identify the system of interest.

a. context diagram
b. process map
c. data flow diagram
d. none of the options is correct

Answer 32

The ___________ is used to identify the system of interest.

*a. context diagram

b. process map
c. data flow diagram
d. none of the options is correct

Question 33

Which of the following is NOT an element of a process map?

a. The activities in the business process.
b. The areas are responsible for completing the activities in a business process.
c. The internal controls involved in the activities in a business process.
d. Any decisions that need to be made as part of the process.

Answer 33

Which of the following is NOT an element of a process map?

a. The activities in the business process.
b. The areas are responsible for completing the activities in a business process.

*c. The internal controls involved in the activities in a business process.

d. Any decisions that need to be made as part of the process.

Question 34

Refer to the physical DFD diagram. How many data stores are updated by the computer?

a. 5
b. 4
c. 3
d. 2

Answer 34

Refer to the physical DFD diagram. How many data stores are updated by the computer?

a. 5
b. 4

*c. 3

d. 2

Question 35

Answer 35

Question 36

The symbol for a manually performed process in a flowchart is:

a. A
b. B
c. C
d. D

Answer 36

The symbol for a manually performed process in a flowchart is:

a. A

*b. B

c. C
d. D

Question 37

A description for a flowchart is as follows:

“The sales order and invoice are manually matched by the sales assistant and entered into the computer. The computer saves the data entered in the accounts receivable file.”

The flowchart to best represent this would be:

a. A
b. B
c. C
d. D

Answer 37

A description for a flowchart is as follows:

“The sales order and invoice are manually matched by the sales assistant and entered into the computer. The computer saves the data entered in the accounts receivable file.”

The flowchart to best represent this would be:

*a. A

b. B
c. C
d. D

Question 38

The documentation type that best addresses the question of “where do the activities fit within the rest of the organisation” is a:

a. system flowchart.
b. process map.
c. data flow diagram.
d. none of the options is correct.

Answer 38

The documentation type that best addresses the question of “where do the activities fit within the rest of the organisation” is a:

a. system flowchart.
b. process map.

*c. data flow diagram.

d. none of the options is correct.

Question 39

Which of the following is facing legislative pressure to use systems documentation?

a. Accountants.
b. Business process managers.
c. Auditors.
d. Business process designers.

Answer 39

Which of the following is facing legislative pressure to use systems documentation?

a. Accountants.
b. Business process managers.

*c. Auditors.

d. Business process designers.

Question 40

An entity is:

a. any person or thing involved in the activities of a business process.
b. anything involved in the activities of a business process.
c. any business process that is mapped by a data flow diagram.
d. none of the above options is correct.

Answer 40

An entity is:

*a. any person or thing involved in the activities of a business process.

b. anything involved in the activities of a business process.
c. any business process that is mapped by a data flow diagram.
d. none of the above options is correct.

Question 41

An analysis of process documentation as part of process redesign can NOT allow for the identification of:

a. what activities can be eliminated.
b. where activities can run in parallel.
c. how activities can incur less costs.
d. what and where activities can be added.

Answer 41

An analysis of process documentation as part of process redesign can NOT allow for the identification of:

a. what activities can be eliminated.
b. where activities can run in parallel.

*c. how activities can incur less costs.

d. what and where activities can be added.

Question 42

Answer 42

Question 43

Answer 43

Question 44

Which of the following should not be included in a context diagram?

a. External entities.
b. System inputs.
c. System outputs.
d. Datastore.

Answer 44

Which of the following should not be included in a context diagram?

a. External entities.
b. System inputs.
c. System outputs.

*d. Datastore.

Question 45

Answer 45

Question 46

________ illustrate a system and its inputs processes in more detail than a process map or _________.

a. System flowcharts; data flow diagram
b. Program flowcharts: context diagram
c. Data flow diagrams; program flowcharts
d. None of the options is correct

Answer 46

________ illustrate a system and its inputs processes in more detail than a process map or _________.

*a. System flowcharts; data flow diagram

b. Program flowcharts: context diagram
c. Data flow diagrams; program flowcharts
d. None of the options is correct

Question 47

During business process re-engineering, if one wants to understand the movement of data and documents between functional areas and personnel and to analyse what occurs and who is involved, one should look at:

a. logical DFDs.
b. physical DFDs.
c. flowcharts.
d. context diagrams.

Answer 47

During business process re-engineering, if one wants to understand the movement of data and documents between functional areas and personnel and to analyse what occurs and who is involved, one should look at:

a. logical DFDs.
b. physical DFDs.

*c. flowcharts.

d. context diagrams.

Question 48

When business process re-engineering needs to be done, which of the following should be considered as an essential first step?

(i) How the existing process operates.
(ii) Identifying the activities that occur and the people involved.
(iii) The parts of the organisation that interact with the process.
(iv) Identify the trail of data that moves through the process.
(v) Model key competitors existing business process.
a. (i) (ii) (iii) (iv) (v)
b. (i) (ii) (iii) (iv)
c. (i) (ii) (iv)
d. (i) (ii) (iii) (v)

Answer 48

When business process re-engineering needs to be done, which of the following should be considered as an essential first step?

(i) How the existing process operates.
(ii) Identifying the activities that occur and the people involved.
(iii) The parts of the organisation that interact with the process.
(iv) Identify the trail of data that moves through the process.
(v) Model key competitors existing business process.
a. (i) (ii) (iii) (iv) (v)

*b. (i) (ii) (iii) (iv)

c. (i) (ii) (iv)
d. (i) (ii) (iii) (v)

Question 49

________ are graphical representations of where data flows within a system?

a. system flowcharts
b. process flow diagrams
c. data flow diagrams
d. none of the options is correct

Answer 49

________ are graphical representations of where data flows within a system?

a. system flowcharts
b. process flow diagrams

*c. data flow diagrams

d. none of the options is correct

Question 50

Conceptually, a systems flowchart represents a combination of ________ and________.

a. the logical DFD; the program flowchart
b. the physical DFD; the program flowchart
c. the logical DFD; the physical DFD
d. none of the options is correct

Answer 50

Conceptually, a systems flowchart represents a combination of ________ and________.

a. the logical DFD; the program flowchart
b. the physical DFD; the program flowchart

*c. the logical DFD; the physical DFD

d. none of the options is correct

Question 51

One of the ways the auditor can understand a business process is through the observation and inspection of documents within the organisation. These documents include:

(i) organisation charts.
(ii) procedures manuals.
(iii) systems documentation.
a. (iii) only
b. (i) and (iii) only
c. (ii) and (iii) only
d. (i) (ii) (iii)

Answer 51

One of the ways the auditor can understand a business process is through the observation and inspection of documents within the organisation. These documents include:

(i) organisation charts.
(ii) procedures manuals.
(iii) systems documentation.
a. (iii) only
b. (i) and (iii) only
c. (ii) and (iii) only

*d. (i) (ii) (iii)

Question 52

What order is used to file the invoice?

a. Alphabetical order.
b. Chronological order.
c. Numerical order.
d. No order.

Answer 52

What order is used to file the invoice?

a. Alphabetical order.
b. Chronological order.

*c. Numerical order.

d. No order.

Question 53

A process map is:

a. more complex than a DFD or systems flowchart.
b. much simpler than a DFD but more complex than a systems flowchart.
c. more complex than a DFD but more simple than a systems flowchart.
d. a high-level representation, so it is much simpler than a DFD or systems flowchart.

Answer 53

A process map is:

a. more complex than a DFD or systems flowchart.
b. much simpler than a DFD but more complex than a systems flowchart.
c. more complex than a DFD but more simple than a systems flowchart.

*d. a high-level representation, so it is much simpler than a DFD or systems flowchart.

Question 54

A representation of the system of interest and the entities that provide inputs to, or receive outputs from, the system of interest is referred to as a:

a. physical DFD.
b. logical DFD.
c. context diagram.
d. systems flowchart.

Answer 54

A representation of the system of interest and the entities that provide inputs to, or receive outputs from, the system of interest is referred to as a:

a. physical DFD.
b. logical DFD.

*c. context diagram.

d. systems flowchart.

Question 55

What are the reasons for accounting students to learn systems documentation?

(i) Accounting students may be required to design or oversee the use and the design of a system in their future career.
(ii) Accounting students will be involved in a system at some stage of their future career.
(iii) Legal reasons for preparing systems documentation.
a. (i) (ii) (iii)
b. (i) (ii)
c. (i)
d. (ii)

Answer 55

What are the reasons for accounting students to learn systems documentation?

(i) Accounting students may be required to design or oversee the use and the design of a system in their future career.
(ii) Accounting students will be involved in a system at some stage of their future career.
(iii) Legal reasons for preparing systems documentation.

*a. (i) (ii) (iii)

b. (i) (ii)
c. (i)
d. (ii)

Question 56

An external entity:

a. performs information-processing activities.
b. can only provide inputs to the system.
c. can only receive outputs from the system.
d. does not perform information-processing activities.
e. is not part of the organisation.

Answer 56

An external entity:

a. performs information-processing activities.
b. can only provide inputs to the system.
c. can only receive outputs from the system.

d. does not perform information-processing activities.

e. is not part of the organisation.

Question 57

A process narrative is:

a. a written description of the processes to be followed when auditing the AIS.
b. a written description that accompanies a data flow diagram.
c. a written description of how the process operates.
d. none of the above options is correct.

Answer 57

A process narrative is:

a. a written description of the processes to be followed when auditing the AIS.
b. a written description that accompanies a data flow diagram.

*c. a written description of how the process operates.

d. none of the above options is correct.

Question 58

The symbol for an electronic data store in a flowchart is:

a. A
b. B
c. C
d. D

Answer 58

The symbol for an electronic data store in a flowchart is:

*a. A

b. B
c. C
d. D

Question 59

In gaining the understanding of a business process, the auditor will be concerned with:

(i) how data is handled.
(ii) the steps that are followed.
(iii) the internal controls that are built into the process.
(iv) the potential for errors to occur that could result in the financial statements being materially misstated.
a. only (i) (ii)
b. only (ii) (iii)
c. only (i) (ii) (iv)
d. (i) (ii) (iii) (iv)

Answer 59

In gaining the understanding of a business process, the auditor will be concerned with:

(i) how data is handled.
(ii) the steps that are followed.
(iii) the internal controls that are built into the process.
(iv) the potential for errors to occur that could result in the financial statements being materially misstated.
a. only (i) (ii)
b. only (ii) (iii)
c. only (i) (ii) (iv)

*d. (i) (ii) (iii) (iv)

Question 60

Answer 60

Question 61

With regards to ERP, which of the following is correct?

a. ERP comes before BPR.
b. BPR entails ERP.
c. ERP and BPR are irrelevant.
d. ERP can have a part to play in BPR.

Answer 61

With regards to ERP, which of the following is correct?

a. ERP comes before BPR.
b. BPR entails ERP.
c. ERP and BPR are irrelevant.

*d. ERP can have a part to play in BPR.

Question 62

A logical DFD shows:

a. the groups of entities logically involved in a business process.
b. how an activity is performed.
c. the logical grouping of activities in a business process.
d. the methods for performing activities in a process.
e. all of the above.

Answer 62

A logical DFD shows:

a. the groups of entities logically involved in a business process.
b. how an activity is performed.

c. the logical grouping of activities in a business process.

d. the methods for performing activities in a process.
e. all of the above.

Question 63

During business process re-engineering, if one wants to key process activities that occur and the data that is needed and generated within each process, one should look at:

a. logical DFDs.
b. physical DFDs.
c. context diagrams.
d. any form of systems documentation.

Answer 63

During business process re-engineering, if one wants to key process activities that occur and the data that is needed and generated within each process, one should look at:

*a. logical DFDs.

b. physical DFDs.
c. context diagrams.
d. any form of systems documentation.

Question 64

According to __________the purpose of an audit is to__________.

a. Australian Auditing Standard ASA 200; enhance the degree of confidence of intended users in the financial report
b. Australian Auditing Standard ASA 315; guarantee the integrity of the financial report
c. International Auditing Standard IAS 2; guarantee the integrity of the financial report
d. Australian Auditing Standard ASA 315; enhance the degree of confidence of intended users in the financial report

Answer 64

According to __________the purpose of an audit is to__________.

*a. Australian Auditing Standard ASA 200; enhance the degree of confidence of intended users in the financial report

b. Australian Auditing Standard ASA 315; guarantee the integrity of the financial report
c. International Auditing Standard IAS 2; guarantee the integrity of the financial report
d. Australian Auditing Standard ASA 315; enhance the degree of confidence of intended users in the financial report

Question 65

An analysis of process documentation as part of process redesign can allow for the identification of:

(i) where paper items can be eliminated.
(ii) where unnecessary data collection can be removed.
(iii) where the same activity is performed multiple times.
a. only (iii)
b. only (i) (ii)
c. only (i) (iii)
d. (i) (ii) (iii)

Answer 65

An analysis of process documentation as part of process redesign can allow for the identification of:

(i) where paper items can be eliminated.
(ii) where unnecessary data collection can be removed.
(iii) where the same activity is performed multiple times.
a. only (iii)
b. only (i) (ii)
c. only (i) (iii)

*d. (i) (ii) (iii)

Question 66

The symbol for data input by a person using a keyboard in a systems flowchart is:

a. A
b. B
c. C
d. D

Answer 66

The symbol for data input by a person using a keyboard in a systems flowchart is:

a. A
b. B
c. C

*d. D

Question 67

Refer to the diagram below. Does the logical DFD balance with the physical DFD?

a. Yes, because they have the same external entities.
b. No, because the number of bubbles in each diagram is different.
c. Yes, because they have the same data stores.
d. No, because they have different flows to and from the external entities.

Answer 67

Refer to the diagram below. Does the logical DFD balance with the physical DFD?

a. Yes, because they have the same external entities.
b. No, because the number of bubbles in each diagram is different.
c. Yes, because they have the same data stores.

*d. No, because they have different flows to and from the external entities.

Question 68

Answer 68

Question 69

Answer 69

Question 70

Which of the following is unlikely to be a question that needs answering during the preparation of systems documentation?

a. Who is involved?
b. What activities occur?
c. Where do the activities occur?
d. What are the costs of performing the activities?

Answer 70

Which of the following is unlikely to be a question that needs answering during the preparation of systems documentation?

a. Who is involved?
b. What activities occur?
c. Where do the activities occur?

*d. What are the costs of performing the activities?

Question 71

Answer 71