Figure TB-4.1 is a “generic” level 0 data flow diagram (DFD), taken from Figure 4.5 in
the text.
Required:
Using good data flow diagram construction techniques draw a diagram to explode
bubble 3.0 to its next lower level. Diagram 3.0 should contain three processes,
appropriately numbered, and should contain the following data flows in addition to
those in the level 0 diagram (see NOTE):
a. Flow H runs from the first process to the second.
b. Flow I runs from the first process to the third.
c. Flows J and K run from the second process to the third.
NOTE: Assume that the flows shown in the level 0 diagram affect diagram 3.0 as
follows:
Costs of Internet commerce include
a. training employees
b. reengineering application systems
c. establishing connections with new customers
d. all of the above
Which of the following process bubbles would you not expect to see in the Purchasing
Process –
a. make payment
b. order goods and services
c. receive goods and services
d. determine requirements
The third level of protection in the control hierarchy is:
a. the control environment
b. business process control plans
c. pervasive control plans
d. IT general controls
The Level 0 data flow diagram for the integrated production process includes all of the
following process bubbles except:
a. design product and production processes
b. generate master distribution schedule
c. determine needs for materials
d. record manufacturing events
Automated business process controls contained within IT systems are called:
a. preventive controls
b. pervasive controls
c. application controls
d. management controls
A _______________ depicts a system’s infrastructure.
a. context diagram
b. physical DFD
c. logical DFD
d. system flowchart
A collection of related data fields pertaining to a particular entity or event is known as a
a. Character
b. Field
c. Record
d. Table
Which of the following statements is false?
a. Management designs the operations and information processes and establishes these
processes with people, equipment, and policies.
b. Information process users include operations personnel, management, and people
outside the organization.
c. Operations related and accounting related processes are designed by those external to
the organization.
d. None of the statements are false.
Which of the following should be considered when designing a coding scheme for a
chart of accounts?
a. Which internal reports will be required?
b. Is there a need for segmental reporting?
c. Both a. and b.
d. Neither a. nor b.
Bubbles are labelled with nouns in
a. physical data flow diagrams
b. logical data flow diagrams
c. both physical and logical data flow diagrams
d. neither physical nor logical data flow diagrams
The purpose of input control goals is to ensure:
a. input validity, input completeness, and input accuracy
b. update completeness and update accuracy
c. both a. and b.
d. none of the above
A business event which is not properly authorized violates the control goal of:
a. input validity
b. input completeness
c. input accuracy
d. update validity
Which of the following is NOT a primary e-business category?
a. Business-to-consumer
b. Consumer-to-consumer
c. Business-to-business
d. none of the above
A basic unit of data such as a letter, number, or special character is known as a
a. Character
b. Field
c. Record
d. Table
An application program interface (API)
a. is an approach that combines processes, software, standards and hardware to link two
or more systems together
b. is a means for connecting to a system or application provided by the application
developer
c. streamlines the process between an enterprise and its customers
d. joins activities together into an end-to-end business process
____ improves the decision maker’s capacity to predict, confirm, or correct earlier
expectations
a. Understandability
b. Feedback value
c. Neutrality
d. Comparability
Some third-party modules can extract data from
a. legacy systems only
b. ERP systems only
c. both legacy systems and ERP systems
d. neither legacy systems nor ERP systems
Information has understandability when it is capable of making a difference in a
decision-making situation..
On a systems flowchart a rectangle represents a(n) ________________.
A ________ is a tool designed to help you analyze a situation and relate processes to
desired results.
Given the following:
Required:
On your solution sheet, list the numbers 1 through 9 from List 2. Next to each number,
show the capital letter from List 1 that best fits the description from List 2
It is always better to develop a system in-house than it is to purchase a standard
package.
Discuss the accountant′s involvement in systems selection including: