Data flow diagrams can indicate the database tables needed for an accounting information system, which is important for designing and implementing an efficient system. They are different from flowcharts as they specifically focus on the flow of data within a system. While they may show potential weaknesses in the system, they do not necessarily indicate internal control weaknesses.

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Data Flow Diagrams

Question 15

Multiple Choice

Data flow diagrams:

A) Ensure that accounting information systems function efficiently.
B) Can indicate the database tables needed for an accounting information system.
C) Never show internal control weaknesses in the accounting information system.
D) Give the same information as flowcharts.

Correct Answer: