Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 3 Systems Documentation Techniques
1) Graphical representations of information are often supplemented by
A) product specifications.
B) narrative descriptions.
C) logic charts.
D) oral descriptions from management.
2) 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
3) The correct label for Shape 2 in the flowchart below is
A) 1
B) Purchase Requisition 1
C) Receiving Report 1
D) 2
4) The correct label for Shape 3 in the flowchart below is
A) Purchase Order 4
B) Purchase Requisition 1
C) Vendor
D) 4
5) 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
6) 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.
7) 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.
8) 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.
9) 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.
10) 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
11) 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.
12) 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.
13) In a DFD, a “data sink” is also known as a
A) data store.
B) transformation process.
C) data flow.
D) data destination.
14) 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.
15) 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.
16) 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
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
18) 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.
19) 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.
20) 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.
21) A DFD created at the highest-level or summary view is referred to as a
A) process diagram.
B) overview diagram.
C) content diagram.
D) context diagram.
22) In a payroll processing DFD, the “prepare reports” activity will be represented by ________, the
“employee payroll file” will be represented by ________, and the “management” will be represented by
________.
A) a circle; two horizontal lines; a square
B) a circle; two horizontal lines; two horizontal lines
C) a rectangle; a square; a circle
D) a square; two horizontal lines; a circle
24) Which is a true statement regarding a document flowchart?
A) A document flowchart illustrates the sequence of logical operations performed by a computer.
B) A document flowchart is particularly useful in analyzing the adequacy of internal control procedures.
C) A document flowchart should ignore control processes and actions.
D) A document flowchart is not normally used in the systems design process.
25) Which symbol would be used in a flowchart to represent a computer process?
A) #1
B) #2
C) #5
D) #15
26) Which symbol would be used in a flowchart to represent a decision?
A) #10
B) #16
C) #9
D) #6
27) Which symbol would be used in a flowchart to represent an invoice sent to a customer?
A) #2
B) #6
C) #1
D) #15
28) Which symbol would be used in a flowchart to represent a general ledger?
A) #2
B) #1
C) #3
D) #5
29) Which symbol would be used in a flowchart to represent a manual process?
A) #5
B) #6
C) #10
D) #11
30) Which symbol would be used in a flowchart to represent a connection to another part of the
flowchart on the same page?
A) #4
B) #13
C) #14
D) #15
31) Which symbol would be used in a flowchart to represent a connection to another part of the
flowchart on a different page?
A) #4
B) #13
C) #14
D) #15
32) Which symbol would be used in a flowchart to represent a file of paper documents?
A) #7
B) #8
C) #9
D) #15
33) Which symbol would be used in a flowchart to represent a general ledger master file kept on
magnetic disk?
A) #2
B) #5
C) #7
D) #8
34) Which symbol would be used in a flowchart to represent employee time cards sent by department
managers to the payroll department?
A) #1
B) #4
C) #11
D) #16
35) Which symbol would be used in a flowchart to represent the display of a report on a computer
screen?
A) #1
B) #2
C) #3
D) #11
36) Which symbol would be used in a flowchart to represent the addition of information about a step
represented in another symbol on the flowchart?
A) #1
B) #5
C) #11
D) #15
37) Which symbol would be used in a flowchart to represent a payroll master file kept on magnetic tape?
A) #4
B) #7
C) #8
D) #9
38) Which symbol would be used in a flowchart to represent a beginning, an ending, or a connection to
another procedure?
A) #9
B) #14
C) #15
D) #16
39) Which symbol would be used in a flowchart to represent a flow of data or documents?
A) #12
B) #13
C) #14
D) #15
40) Which symbol would be used in a flowchart to represent a communication link?
A) #12
B) #13
C) #14
D) #15
41) In a document flowchart of a manual payroll processing system, “update employee file” will be
shown by a(n) ________ symbol, and “prepare payroll check” will be shown by a(n) ________ symbol.
A) input; output
B) input; manual operation
C) manual operation; output
D) manual operation; manual operation
42) A flowchart that depicts the relationships among the input, processing, and output of an AIS is
A) an internal control flowchart.
B) a document flowchart.
C) a system flowchart.
D) a program flowchart.
43) In a program flowchart, branching to alternative paths is represented by
A) a terminal.
B) data/information flow.
C) computer operation.
D) decision diamond.
44) The Union Soup Kitchen is a non-profit organization that collects, stores, prepares and provides
food to the homeless in Erie, Pennsylvania. Donations of food are recorded in a database and a receipt is
provided to the donor. When food is used, the database is updated so that it always reflects the amounts
and types of food that are available. In a data flow diagram, which type of symbol would be used to
represent donors?
A)
B)
C)
D)
45) The Union Soup Kitchen is a non-profit organization that collects, stores, prepares and provides
food to the homeless in Erie, Pennsylvania. Donations of food are recorded in a database and a receipt is
provided to the donor. When food is used, the database is updated so that it always reflects the amounts
and types of food that are available. In a data flow diagram, which type of symbol would be used to
represent the processing of donations?
A)
B)
C)
D)
46) The Union Soup Kitchen is a non-profit organization that collects, stores, prepares and provides
food to the homeless in Erie, Pennsylvania. Donations of food are recorded in a database and a receipt is
provided to the donor. When food is used, the database is updated so that it always reflects the amounts
and types of food that are available. In a data flow diagram, which type of symbol would be used to
represent the storage location of data in the system?
A)
B)
C)
D)
47) The Union Soup Kitchen is a non-profit organization that collects, stores, prepares and provides
food to the homeless in Erie, Pennsylvania. Donations of food are recorded in a database and a receipt is
provided to the donor. When food is used, the database is updated so that it always reflects the amounts
and types of food that are available. In a data flow diagram, which type of symbol would be used to
represent the process of updating inventory records in the system?
A)
B)
C)
D)
48) The Union Soup Kitchen is a non-profit organization that collects, stores, prepares and provides
food to the homeless in Erie, Pennsylvania. Donations of food are recorded in a database and a receipt is
provided to the donor. When food is used, the database is updated so that it always reflects the amounts
and types of food that are available. In a data flow diagram, which type of symbol would be used to
represent the flow of data from the donor into the system?
A)
B)
C)
D)
49) Chuck and Jill Scruggs travel in their motor home six months of the year and buy unique artifacts.
Within hours after the Scruggs make a purchase, they have photographed it, written a description of it,
and posted it for sale on eBay with a reservation price. Anything that does not sell is shipped back to
Austin, Texas, for display in The House of Curiosities, a retail business that the Scruggs operate during
the balance of the year. Which symbol should be used to represent eBay in a context diagram of this
process?
A)
B)
C)
D)
50) Chuck and Jill Scruggs travel in their motor home six months of the year and buy unique artifacts.
Within hours after the Scruggs make a purchase, they have photographed it, written a description of it,
and posted it for sale on eBay with a reservation price. Anything that does not sell is shipped back to
Austin, Texas, for display in The House of Curiosities, a retail business that the Scruggs operate during
the balance of the year. Which symbol should be used to represent the preparation of data for submission
to eBay in a context diagram of this process?
A)
B)
C)
D)