Deck 6: Documenting Accounting Information Systems

Question 1

The direction of information flow in a document flowchart is represented by arrows.

Answer 1

True

Question 2

A circle or bubble symbol in a data flow diagram is used to represent a "transformation process."

Answer 2

True

Question 3

Like system flowcharts, data flow diagrams have levels which show varying amounts of detail.

Answer 3

True

Question 4

Document flowcharts are mainly an educational aid and are seldom used in the business world.

Question 5

Flowcharting is a science, with strict rules and procedures.

Question 6

The highest level of a data flow diagram is also called a "context diagram."

Question 7

Documentation is important for establishing accountability.The keying operation that transfers payroll change requests directly to floppy external disk is called an off?line job entry system.

Question 8

The task of creating more-detailed data flow diagrams is called "decomposition."

Question 9

A system flowchart represents a flow or job stream of accounting data through the various processing phases of the accounting system.

Question 10

Data flow diagrams use more symbols than system flowcharts.

Question 11

An example of a system flowcharting symbol is a rectangle, which represents "processing."

Question 12

Process maps use circles and arrows as their primary symbols.

Question 13

Process maps are a special kind of flowchart.

Question 14

The first level of detail in a data flow diagram is called a "physical data flow diagram."

Question 15

Documentation includes everything except narrative descriptions.

Question 16

Data flow diagrams are only used to audit an AIS.

Question 17

A document flowchart describes the physical flow of data through an accounting information system.

Question 18

A data flow diagram represents a physical, rather than logical, view of an accounting information system.

Question 19

It is better to use connector symbols in flowcharts than to cross lines.

Question 20

A document flowchart is a particular kind of system flowchart.

Question 21

The basic symbols used in data flow diagrams are:

A)A circle, square, diamond, and rectangle
B)A triangle, circle, square, and open?ended rectangle
C)An open?ended rectangle, line and arrow, diamond, and square
D)An open?ended rectangle, line and arrow, circle, and square

Question 22

Which of the following professionals would use a document flowchart?

A)Accountants
B)Auditors
C)System designers
D)all of the above

Question 23

In a data flow diagram, an open?ended rectangle is used to represent:

A)A process
B)A data stream
C)A data source or destination
D)A data store

Question 24

The highest level program flowchart is called the "macro program flowchart."

Question 25

Companies should create documentation standards that apply to end-user programs as well as applications created by the IT department.

Question 26

Programs such as allCLEAR and Visio are examples of CASE tools.

Question 27

A reader of a document flowchart is able to distinguish between the preparation of a document in one department and its receipt in another department by:

A)Logic
B)Arrows
C)Column
D)Narratives

Question 28

In most process maps, an arrow represents:

A)The direction for reading the chart
B)The tasks to perform in an accounting task
C)The process direction flow
D)The flow of money through a cash register

Question 29

Decision tables are useful when a data processing task includes a large number of conditions and subsequent courses of action.

Question 30

A system flowchart is a block diagram that:

A)Is used only by auditors
B)Is used primarily when document flowcharts cannot be used
C)Depicts the flow of computer systems in an organization
D)Depicts the flow of data through a computerized accounting information system

Question 31

An important guideline to follow when creating data flow diagrams is to avoid drawing temporary files in them.

Question 32

Good documentation when creating spreadsheets is to include the name of the original developer and important assumptions made in the model.

Question 33

When an individual prepares a document flowchart, the names of the various organizational departments involved in the accounting information system should be listed:

A)Along the right?hand margin of the flowchart
B)Along the left?hand margin of the flowchart
C)In the title of the flowchart
D)In the column headings of the flowchart

Question 34

When creating system flowcharts, the requirement that a processing symbol should always be placed between an input symbol and an output symbol is known as the:

A)Processing rule
B)Input/output rule
C)Sandwich rule
D)Cycle rule

Question 35

A major disadvantage of decision tables is that they are unable to summarize data processing tasks associated with a large number of data conditions into any kind of compact or easily understood format.

Question 36

A system that enables users to input data directly into a computer, typically from a remote site, is conventionally called an):

A)Remote input system
B)On?line job entry system
C)Remote site input system
D)none of these Not in the text

Question 37

Data flow diagrams:

A)Accomplish the same purpose as system flowcharts
B)Are different from system flowcharts since they focus on a logical view of the information system
C)Are useless for planning a new system
D)Are never used in analyzing an existing system

Question 38

Documentation is not important when end users create their own computer programs or applications.

Question 39

Documentation includes:

A)All flowcharts, narratives, and other written communications associated with the information system
B)All written communications associated with an accounting information system except flowcharts and data flow diagrams
C)All flowcharts, narratives, and other written communications associated with an accounting information system, except for program flowcharts, decision tables, and pseudocode
D)Flowcharts and data flow diagrams only

Question 40

Most system flowcharting symbols:

A)Have not been standardized
B)Have been standardized by the Society of System Analysts
C)Have been standardized by the National Bureau of Standards
D)Are unique to the organization that uses them

Question 41

Document flowcharts organize documents and activities by:

A)Chronological order
B)Departments
C)Monetary value
D)Complexity

Question 42

Well written documentation plays a key role in:

A)Reducing system failures
B)Increasing time spent correcting errors
C)Increasing time spent modifying programs
D)Increasing time spent by auditors to follow data flows

Question 43

Structured programming:

A)Is impeded by tools such as decision tables and program flowcharts
B)Is used to build computer programs that are organized in a bottom?up modular fashion
C)Is used to build computer programs that are organized in a top?down modular fashion
D)Causes systems analysts to take longer in developing programs

Question 44

Most CASE tools:

A)Generate modifications with difficulty
B)Can detect inconsistencies in system designs
C)Rarely generate computer code
D)Need word processors to finish the documentation

Question 45

Which of the following is not an advantage of decision tables?

A)They document the logic of the computer program
B)They show the order in which data conditions are tested and/or processing actions are taken
C)They increase computer programmer productivity
D)They summarize the data processing tasks to be performed for a large number of data conditions in a compact format

Question 46

The textbook identified nine reasons why documentation of an AIS is important.For which of the following reasons would the user guides, procedure manuals and operating instructions be most important?

A)Depicting how the system works
B)Training users
C)Designing new systems
D)Standardizing communications with others

Question 47

All of these are terms normally associated with data flow diagrams except:

A)Context diagram
B)Physical DFD
C)Logical DFD
D)Pseudocode DFD

Question 48

Which of the following is not one of the four parts of a decision table?

A)The condition stub
B)Condition entries
C)Decision symbols
D)Action entries

Question 49

Document flowcharts use the following symbol to show movement of goods:

A)Pickup truck
B)Wheelbarrow
C)Hand truck
D)any of the above

Question 50

All of these are levels of a data flow diagram except:

A)Physical data flow diagram
B)Process diagram
C)Context diagram
D)Logical data flow diagram

Question 51

Frequent use of process maps is for:

A)Designing new AISs
B)Documenting the logic in a computer program
C)Reengineering business processes
D)Increasing employees productivity

Question 52

End-user computing is common in firms because:

A)It is free
B)It is well-documented
C)It allows employees to rapidly develop applications
D)It prevents employees from altering systems

Question 53

The task of providing greater detail in successive levels of data flow diagrams is called:

A)Contexting
B)Detailing
C)Decomposition
D)Pyramiding

Question 54

An example of end-user documentation would most likely be:

A)Pseudo-code
B)Decision tables
C)A document drawn with a CASE tool
D)Instructions for using a spreadsheet

Question 55

All of the following are likely to be used more often by programmers and system analysts, rather than by accountants, except:

A)Program flowcharts
B)Document flowcharts
C)Decision tables
D)Pseudocode

Question 56

Which type of data flow diagram depicts what the participants are doing in a system i.e., what the system is doing)?

A)Context diagram
B)Physical DFD
C)Logical DFD
D)Systems flowchart

Question 57

All of the following are controls for end-user computing except:

A)Formally evaluate large projects
B)Formalize documentation standards
C)Limit the number of employees authorized to create end-user applications
D)all of the above are important controls

Question 58

All of these are guidelines for creating good data flow diagrams except:

A)Show the most detail in the highest-level DFD
B)Each logical DFD should contain between 5 and 7 processing bubbles
C)Even if a file is temporary, include it in your DFD
D)Classify most of the final recipients of processed data as external entities

Question 59

Which type of data flow diagram presents a high-level view of a system process?

A)Context diagram
B)Physical DFD
C)Logical DFD
D)Systems flowchart

Question 60

Which type of data flow diagram illustrates the internal and external entities who are participating in a given system?

A)Context diagram
B)Physical DFD
C)Logical DFD
D)Systems flowchart