Question 1

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.

Accepted Answer

A data destination is where data is being stored or received, so the arrow should be pointing towards it, indicating that data is flowing into it.

Question 2

The correct shape for the triangle labeled "Supplier" in the flowchart below is 
A) magnetic disk
B) terminal
C) manual process
D) off-page connector

Accepted Answer

B

Question 3

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

Accepted Answer

The passage of the Sarbanes-Oxley Act led to various changes in the accounting industry. One of the significant changes was the requirement for public companies to prepare an annual internal control report. This report details the internal control system's effectiveness and identifies any issues or weaknesses that need to be addressed. Therefore, documentation skills became even more critical to ensure that the internal control system is properly documented. Additionally, the Act mandates that auditors must be able to prepare, evaluate, and read documentation tools such as flowcharts to ensure that internal controls are properly functioning. Thus, all of the above options are correct.

Question 4

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.

Accepted Answer

In Data Flow Diagrams (DFDs), a process that transforms data is represented by a circle (or sometimes a rounded rectangle). This symbol is used to depict the transformation of data inputs into outputs through a specific process.

Question 5

The correct label for Shape 3 in the flowchart below is 
A) Purchase Order 4
B) Purchase Requisition 1
C) Vendor
D) 4

Accepted Answer

The answer of The correct label for Shape 3 in...

Question 6

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.

Accepted Answer

Flowchart symbols are generally categorized into four types: terminal/end, input/output, processing, and decision-making.

Question 7

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.

Accepted Answer

Multiple arrows are needed between symbols on a DFD if data elements flow at different times. This is because each arrow represents a movement or transfer of data, and if the data elements are moving at different times, multiple arrows are needed to accurately depict the data flow.

Question 8

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.

Accepted Answer

A data flow diagram is a visual representation of how data moves through an organization or system. It illustrates the flow of data from external sources or internal processes to the ultimate destination where it is stored, processed or analyzed. It indicates who receives the data, who sends it, what activities are performed on it and what events trigger those activities. A data flow diagram provides a comprehensive overview of how data moves through an organization, facilitating the identification of bottlenecks, redundancies, and inefficiencies.

Question 9

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.

Accepted Answer

The correct guideline for preparing data flow diagrams is to show the most detail in the lowest-level DFDs, not the highest-level. The highest-level DFD (context diagram) provides a summary view, and detail increases with each lower level.

Question 10

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

Accepted Answer

In a data flow diagram, processes are represented by circles or rounded rectangles. "Update receivables" is a process, so it appears in a circle.

Question 11

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.

Accepted Answer

The answer of In a data flow diagram of the...

Question 12

In a DFD,a "data sink" is also known as a
A) data store.
B) transformation process.
C) data flow.
D) data destination.

Accepted Answer

A "data sink" in a DFD is a place where data is stored or goes to disappear without being processed. It is essentially a data destination. Therefore, the best choice is D. Choice A is incorrect because a data store is a place where data is stored for later use. Choice B is incorrect because a transformation process is a process that changes or transforms the input data into output data. Choice C is incorrect because a data flow is the movement of data from one place to another in a DFD.

Question 13

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.

Accepted Answer

Column headings are where the names of organizational departments or job functions should appear in a document flowchart. This helps to clearly identify the flow of the document among different departments and job functions.

Question 14

Graphical representations of information are often supplemented by
A) product specifications.
B) narrative descriptions.
C) logic charts.
D) oral descriptions from management.

Accepted Answer

Graphical representations of information can be enhanced by the use of narrative descriptions that provide additional context and detail. Product specifications (A) may be included but are not always necessary. Logic charts (C) may be useful in some cases, but are not always appropriate. Oral descriptions from management (D) may also be helpful, but can be less reliable than written documentation.

Question 15

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.

Accepted Answer

This statement is not true. Most software packages make it easier to prepare and revise data flow diagrams and flowcharts.

Question 16

The Sarbanes-Oxley Act requires independent auditors to
A) create flowcharts using specialized software.
B) establish and maintain adequate controls in the client's information system.
C) understand a client's system of internal controls.
D) prepare and understand all types of system documentation.

Accepted Answer

The Sarbanes-Oxley Act requires independent auditors to understand a client's system of internal controls to properly assess the effectiveness of financial reporting. Creating flowcharts using specialized software, establishing and maintaining controls in the client's information system, and preparing and understanding all types of system documentation are not explicitly required by the act.

Question 17

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

Accepted Answer

In a data flow diagram, a square represents a process, a circle represents a entity or external agent, and two horizontal lines represent a data store. Since the question is asking about the customer in the customer payment process, which is an external agent or entity, the answer would be B.

Question 18

The correct label for Shape 2 in the flowchart below is 
A) 1
B) Purchase Requisition 1
C) Receiving Report 1
D) 2

Accepted Answer

The answer of The correct label for Shape 2 in...

Question 19

The correct label for Shape 1 in the flowchart below is 
A) Purchase Order 2
B) Purchase Requisition 1
C) Accounts Payable Trial Balance
D) 2

Accepted Answer

The answer of The correct label for Shape 1 in...

Question 20

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.

Accepted Answer

Most processes on a Data Flow Diagram (DFD) can be identified by data flows both into or out of a process. This means that the process receives input data and produces output data. Some processes may also have control flows (which show the sequence of steps in the process) or mechanisms for storing, updating or retrieving data (data stores), but the main identifier of a process is its ability to transform or manipulate data. Therefore, options A, B and D are not the best choice because they only focus on one aspect of the process (data in-flows, data out-flows or data stores) and do not capture the full function of the process.

Quiz 3: Systems Documentation Techniques

In general,a data destination will be shown by

The correct shape for the triangle labeled "Supplier" in the flowchart below is

The passage of the Sarbanes Oxley Act

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

The correct label for Shape 3 in the flowchart below is

Flowchart symbols

More than one arrow is needed between symbols on a DFD if

A data flow diagram

All of the following are guidelines for preparing data flow diagrams except

In a data flow diagram of the customer payment process,"update receivables" will appear above or in

In a data flow diagram of the customer payment process,"Customer payment" will appear above or in

In a DFD,a "data sink" is also known as a

When preparing a document flowchart,the names of organizational departments or job functions should appear in the

Graphical representations of information are often supplemented by

Which of the following is not a true statement?

The Sarbanes-Oxley Act requires independent auditors to

In a data flow diagram of the customer payment process,"Customer" will appear above or in

The correct label for Shape 2 in the flowchart below is

The correct label for Shape 1 in the flowchart below is

Most processes on a DFD can be identified by