ACC 324 Exam 3 (Chapter 3)

The correct label for Shape 2 in the flowchart below is A) 1 B) Purchase Requisition 1 C) Receiving Report 1 D) 2

A) 1

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

A) #1

Which symbol would be used in a flowchart to represent a decision? A) #10 B) #16 C) #9 D) #6

A) #10

Which symbol would be used in a flowchart to represent a flow of data or documents? A) #12 B) #13 C) #14 D) #15

A) #12

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

A) #13

Which symbol would be used in a flowchart to represent a general ledger? A) #2 B) #1 C) #3 D) #5

A) #2

Which symbol would be used in a flowchart to represent the symbol for a file? A) #9 B) #5 C) #6 D) #11

A) #9

A well-planned and drawn *level 0 data flow diagram* for the expenditure cycle would show which of the following processes? A) 1.0 Order Goods; 2.0 Receive and Store Goods; 3.0 Pay for Goods B) 1.0 Order Goods; 1.1 Receive and Store Goods; 1.2 Pay for Goods C) 0.1 Order Goods; 0.2 Receive and Store Goods; 0.3 Pay for Goods D) 0.1 Order Goods; 0.12 Receive and Store Goods; 0.13 Pay for Goods

A) 1.0 Order Goods; 2.0 Receive and Store Goods; 3.0 Pay for Goods

Which is the correct label for the blank transformation process circle in the data flow diagram below? A) 1.2 Check Credit B) 1.2 Enter Order in Sales Journal C) 1.2 Does Customer Have Credit? D) 1.2 Salesperson Approves

A) 1.2 Check Credit

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.

A) Program flowcharts are a high-level overview of all business processes.

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.

A) a circle.

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

A) a circle; two horizontal lines; a square

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

A) a square.

Chas Mulligan has been hired by Yardley Security as an assistant to the internal auditor. He has been asked to document the existing accounting information system, and focus on the activities and flow of data between activities. He decides to begin with a summary description of the sources and uses of data in the organization and how they are processed 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.

A) data flow diagram.

In the data flow diagram below, inventory is a A) data store. B) data source. C) data flow. D) data source and destination.

A) data store.

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

A) is a graphical description of the source and destination of data that shows how data flow within an organization.

Graphical representations of information are often supplemented by A) narrative descriptions. B) relevant e-mail communications. C) logic charts. D) oral descriptions from management.

A) narrative descriptions.

A well-planned and drawn *context data flow diagram* will include how many processes? A) one B) between 5 and 7 C) between 2 and 7, but no more than 7 D) as many as are needed to accurately depict the process being documented

A) one

Data flow diagrams depict A) processes, but not who is performing the processes. B) processes, but not the data that flows between processes. C) who is performing processes, but not how they perform the process. D) who is performing processes, but not the data that flows between processes.

A) processes, but not who is performing the processes.

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.

A) show the most detail in the highest-level DFD.

The American Bread Company is a small restaurant that collects, stores, prepares and provides meals to customers in Miami, Florida. When food is received, it is recorded in a database and a receiving ticket is provided to the vendor. When food is used, the database is updated so that it always reflects the amount and type of food available to customers. In a data flow diagram, which type of symbol would be used to represent the *flow of data provided by the vendors* into the system?

Arrow

Which symbol would be used in a flowchart to represent a customer sales order? A) #2 B) #1 C) #5 D) #15

B) #1

Which symbol would be used in a flowchart to represent a communication link? A) #12 B) #13 C) #14 D) #15

B) #13

Which symbol would be used in a flowchart to represent a manual process? A) #5 B) #6 C) #10 D) #11

B) #6

The correct label for Shape 3 in the flowchart below is A) Purchase Order 1. B) Purchase Requisition 1. C) Receiving Report 1. D) 4.

B) Purchase Requisition 1.

In the data flow diagram below, which process happens first? A) Respond to customer inquiries B) Take order C) Check inventory availability D) Approve order

B) Take order

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

B) a circle.

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.

B) an arrow pointing in.

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.

B) data elements flow at different times.

The correct shape for the triangle labeled "Supplier" in the flowchart below should be a A) magnetic disk. B) terminal. C) manual process. D) off-page connector.

B) terminal.

The Sarbanes-Oxley Act requires independent auditors to A) create flowcharts to document business processes. B) understand a client's system of internal controls. C) establish effective internal controls. D) prepare and understand all types of system documentation.

B) understand a client's system of internal controls.

Which symbol would be used in a flowchart to represent an invoice sent to a customer? A) #2 B) #6 C) #1 D) #15

C) #1

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

C) #11

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

C) #11

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

C) #14

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

C) #3

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

C) #3

Which symbol would be used in a flowchart to represent manually prepared control totals? A) #9 B) #8 C) #4 D) #7

C) #4

Which symbol would be used in a flowchart to represent a computer process? A) #1 B) #2 C) #5 D) #15

C) #5

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

C) #7

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

C) #8

Which symbol would be used in a flowchart to represent a file of paper documents? A) #7 B) #8 C) #9 D) #15

C) #9

26) 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.

C) a system flowchart.

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.

C) data flows both into or out of a process.

Terrell and Monique Anderson run an antique store in their hometown of Dayton, Ohio. To find items to sell in their shop, they travel around the United States and Europe buying unique artifacts. Within an hour of making a purchase, they use their smartphone to take a picture of the item and post a short tweet about the item on Twitter. Which symbol should be used to represent *the preparation of data* for their tweet in a context diagram of this process?

Circle

Terrell and Monique Anderson run an antique store in their hometown of Dayton, Ohio. To find items to sell in their shop, they travel around the United States and Europe buying unique artifacts. Within an hour of making a purchase, they use their smartphone to take a picture of the item and post a short tweet about the item on Twitter. Which symbol should be used to represent *the transfer of data* to Twitter in a context diagram of this process?

Circle

The American Bread Company is a small restaurant that collects, stores, prepares and provides meals to customers in Miami, Florida. When food is received, it is recorded in a database and a receiving ticket is provided to the vendor. When food is used, the database is updated so that it always reflects the amount and type of food available to customers. In a data flow diagram, which type of symbol would be used to represent the *process of updating the company's inventory records* in the system?

Circle

The American Bread Company is a small restaurant that collects, stores, prepares and provides meals to customers in Miami, Florida. When food is received, it is recorded in a database and a receiving ticket is provided to the vendor. When food is used, the database is updated so that it always reflects the amount and type of food available to customers. In a data flow diagram, which type of symbol would be used to represent the *system* processing food received from the vendor?

Circle

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

D) #15

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

D) #16

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

D) #16

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.

D) Data flow diagrams and flowcharts are difficult to prepare and revise using software packages.

The correct label for Shape 1 in the flowchart below is A) Purchase Order 3 B) Purchase Requisition 1 C) Accounts Payable Trial Balance D) Purchase Order 2

D) Purchase Order 2

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

D) all of the above

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.

D) an arrow.

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.

D) context diagram.

In a DFD, a "data sink" is also known as a A) data store. B) transformation process. C) data flow. D) data destination.

D) data destination.

In the data flow diagram below, Shipping is a A) data store. B) data flow. C) data source. D) data destination.

D) data destination.

In a program flowchart, branching to alternative paths is represented by A) a terminal. B) data/information flow. C) computer operation. D) decision diamond.

D) decision diamond.

In a document flowchart of a manual payroll processing system, "update customer file" will be shown by a(n) ________ symbol, and "prepare vendor check" will be shown by a(n) ________ symbol. A) input; output B) input; manual operation C) manual operation; output D) manual operation; manual operation

D) manual operation; manual operation

True or False: The Sarbanes-Oxley Act requires auditors to create flowcharts to document business processes.

FALSE

Terrell and Monique Anderson run an antique store in their hometown of Dayton, Ohio. To find items to sell in their shop, they travel around the United States and Europe buying unique artifacts. Within an hour of making a purchase, they use their smartphone to take a picture of the item and post a short tweet about the item on Twitter. Then, they ship the item back to Dayton for sale in their shop. Which symbol should be used to represent *Twitter* in a context diagram of this process?

Rectangle

The American Bread Company is a small restaurant that collects, stores, prepares and provides meals to customers in Miami, Florida. When food is received, it is recorded in a database and a receiving ticket is provided to the vendor. When food is used, the database is updated so that it always reflects the amount and type of food available to customers. In a data flow diagram, which type of symbol would be used to represent *vendors*?

Rectangle

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See Chapter 3 pdf

Terrell and Monique Anderson run an antique store in their hometown of Dayton, Ohio. To find items to sell in their shop, they travel around the United States and Europe buying unique artifacts. Within an hour of making a purchase, they use their smartphone to take a picture of the item and post a short tweet about the item on Twitter. Which symbol should be used to represent the *remote server that stores the tweets* (i.e., the Twitter posts) data?

Two horizontal parallel lines

The American Bread Company is a small restaurant that collects, stores, prepares and provides meals to customers in Miami, Florida. When food is received, it is recorded in a database and a receiving ticket is provided to the vendor. When food is used, the database is updated so that it always reflects the amount and type of food available to customers. In a data flow diagram, which type of symbol would be used to represent the *storage location* of data in the system?

Two horizontal parallel lines