28) 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.
29) 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. He decides to
begin by meeting with the information technology staff in order to develop an understanding of
the computer programs used by the system. 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.
30) 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. He decides to
begin by meeting with the information technology staff in order to develop an understanding of
the overall operation of the AIS, including data entry, storage, and output. 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.
31) A materials requisition order document is prepared from the inventory file and the materials
file, both of which are stored on a hard drive. Which one of the following diagrams represents
this activity?
A)
B)
C)
D)
32) A customer’s check is returned for insufficient funds and the accounts receivable file, stored
on a hard drive, is updated. Which one of the following diagrams represents this activity?
A)
B)
C)
D)
33) A business simulation game that is used by colleges and universities all over the world has
students submit decisions over the Internet. Decisions are stored online, processed on the server,
and then the results are stored online. They are then downloaded by students in preparation for
the next round. Which one of the following diagrams represents this activity?
A)
B)
C)
D)
34) A report is generated from data stored on a hard drive. Which one of the following diagrams
represents this activity?
A)
B)
C)
D)
35) An employee receives a paycheck prepared in the payroll process. Which one of the
following diagrams represents this activity?
A)
B)
C)
D)
36) A student manually prepares a homework assignment and then turns it in to her teacher.
Which one of the following diagrams represents this activity?
A)
B)
C)
D)
37) Which of the following is not true about program flowcharts?
A) Program flowcharts are a high-level overview of all business processes.
B) Program flowcharts document the processing logic of computer programs.
C) A program flowchart will exist for every computer process symbol on a system flowchart.
D) Program flowcharts increase computer programmer productivity.
38) Describe a system flowchart. Describe a program flowchart. How are the two interrelated?
39) Identify five important guidelines for drawing a flowchart. Select one from your list and
describe why it could be the most important one to consider when preparing a flowchart. Support
your choice with an example.
40) Identify the mistake(s) in each flowchart segment.
Use the chart below to answer the following questions regarding flow chart symbols.
41) Which symbol would be used in a flowchart to represent the symbol for a file?
A) #9
B) #5
C) #6
D) #11
42) Which symbol would be used in a flowchart to represent manually prepared control totals?
A) #9
B) #8
C) #4
D) #7
43) Which symbol would be used in a flowchart to represent a customer sales order?
A) #2
B) #1
C) #5
D) #15
44) Which symbol would be used in a flowchart to note that every sales order contains the
customer name, address, product number, quantity ordered, item cost, and credit terms?
A) #5
B) #8
C) #11
D) #16
45) Which symbol would be used in a flowchart to indicate a wireless connection between a
laptop and the mainframe?
A) #13
B) #12
C) #11
D) #14
46) Which symbol would be used in a flowchart to indicate flight information was displayed to
customers via a large electronic screen in the airport terminal?
A) #1
B) #2
C) #3
D) #4
47) Which symbol would be used in a flowchart to indicate the process started with the Human
Resources department?
A) #1
B) #10
C) #12
D) #16
48) Carly Jackson is a staff auditor for KPMG. She has been asked to document the client’s
existing accounting information system so the engagement team can assess the client’s adequacy
of controls around financial reporting. She decides to begin by creating a flowchart to describe,
analyze, and evaluate internal controls. What documentation tool should she use for this
purpose?
A) internal control flowchart
B) document flowchart
C) system flowchart
D) dataflow diagram
49) Carly Jackson is a staff auditor for KPMG. She has been asked to document the client’s
existing accounting information system so the engagement team can assess the client’s adequacy
of controls around financial reporting. She decides to begin by examining the client’s key
software applications, examining a flowchart that illustrates the sequence of logical operations
performed by the system in executing the application. To do this, Carly should ask the client for
what type of flowchart?
A) internal control flowchart
B) document flowchart
C) system flowchart
D) program flowchart
50) To create a good business process flowchart, one should emphasize ________ and put less
emphasis on ________.
A) meeting with top management; meeting with staff employees
B) following rigid rules on how to prepare a business process flowchart; clearly communicating
the activities involved in the process
C) clearly communicating the activities involved in the process; following rigid rules on how to
prepare a business process flowchart
D) meeting with staff employees; meeting with top management