Nishant Kumar has been hired by American Manufacturing as a staff accountant in the internal audit department.He has been asked to thoroughly document the existing accounting information system in preparation for making recommendations for improvements to internal controls.He 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
A) data flow diagram.
B) document flowchart.
C) system flowchart.
D) program flowchart.

Question

Quizplus · Accepted Answer

A document flowchart is the most appropriate tool for documenting information stored in paper records. It shows the flow of documents and information between departments, processes, and people. It is useful for identifying potential weaknesses in internal controls and inefficiencies in the current system. Data flow diagrams, system flowcharts, and program flowcharts are more suited for documenting electronic systems and processes.

Nishant Kumar Has Been Hired by American Manufacturing as a Staff