AIS Chapter 3

magnetic tape

Data stored on a magnetic tape; tapes are popular back-up storage mediums

data sources and destinations

-The people and organizations that send data to and receive data from the system are represented by square boxes. -Data Destinations are also referred to as data sinks.

Guidelines for preparing flowcharts

1) Understand the system 2) Identify the entities to be flowcharted 3) Organize flowchart 4) Clearly label all symbols 5) Page connectors 6) Draw a rough sketch of the flowchart 7) Draw a final copy of the flowchart

4 basic data flow diagram elements

1. Data sources and destinations 2. Data flows 3. Transformations processes 4. Data stores

Types of Flowcharts

1. Document 2. System 3. Program

Guidelines for preparing business process diagrams

1. Identify and understand the business processes 2. Ignore certain items 3. Decide how much detail to include 4. Organize diagram: they usually consist of 2 columns and as many rows as needed 5. Enter each business process on the diagram 6. Draw a rough sketch 7. Draw a final copy

4 categories of flowcharting symbols

1. Input/ output symbols 2. Processing symbols 3. Storage symbols 4. Flow and misc symbols

Internal control reports in company annual reports must

1. State that management is responsible for establishing and maintaining adequate internal control structure 2. Assess effectiveness of internal controls

Guidelines for drawing a DFD

1. Understand the system 2. Ignore certain aspects of the system 3. Determine system boundaries 4. develop a context diagram 5. Identify data flows 6. Group data flows 7. Identify transformation processes 8. Group transformation processes 9. Identify all files or data stores 10. Identify all data sources and destinations 11. Name all DFD elements 12. Subdivide the DFD 13. Give each process a sequestuial number 14. Refine the DFD 15. Prepare a final copy

Documentation tools are important in 3 levels

1. You must be able to read documentation know know how the system works 2. You need to evaluate documentation to identify internal control strengths and weaknesses 3. You need to prepare documentation that shows how existing or proposed systems operate

3 types of flowcharts

1. document flowcharts 2. system flowcharts 3. program flowcharts

Oh well planned drawn level 0 data flow diagram for the revenue cycle would show which of the following processes? A. 1.0 take customer Order. 2.0 ship products 3.0 bill customer B. 0.1 take customer Order. 0.2 ship products 0.3 bill customer C. 0.1 take customer Order. 0.12 ship products 0.13 bill customer D. 1.1 take customer Order. 1.2 ship products 1.3 bill customer

1.0 take customer Order. 2.0 ship products 3.0 bill customer

terminal

A beginning, end, or point of interruption in a process, also used to indicate an external party

Computer Processing

A computer-performed processing function; usually results in a change in data or information

BPD Decision symbol

A decision made during the process is represented by a diamond. An explanation of the decision is placed inside the diamond

Decision

A decision making step

How are data sources and destinations represented in a data flow diagram? As a square As a curved arrow As a circle As two parallel lines None of the above

As a square

manual operation

A processing operation performed manually

In a DFD, a data destination is represented by A. A bubble B. Two horizontal lines C. An arrow D. A square

A square

Which of the following statements is false? A flowchart is an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner. Flowcharts use a standard set of symbols to describe pictorially the flow of documents and data through a system. Flowcharts are easy to prepare and revise when the designer utilizes a flowcharting software package. A system flowchart is a narrative representation of an information system.

A system flowchart is a narrative representation of an information system.

Business process diagram (BPD)

A visual way to describe the different steps or activities in a business process, providing a reader with an easily understood pictorial view of what takes place in a business process.

BPD Activity in a process symbol

An activity in a process is represented by a rounded rectangle. An explanation of the activity is placed inside the rectangle

Document

An electronic or paper document or report

Off-page connector

An entry from, or an exit to, another page

Which of the following are business process diagram preparation guidelines? (Check all that apply.) a)BPDs depict the major steps in a process sequentially, reading from left to right and top to bottom. b)A BPD, no matter how detailed, is rarely sufficient to evaluate internal controls, such as whether duties are properly segregated. c)Unlike DFDs, most BPDs will not start with an action verb. d)Each row or swim lane in a BPD contains the activities performed by the indicated employee or department. e)Show what technology is used in each business process.

BPDs depict the major steps in a process sequentially, reading from left to right and top to bottom. Each row or swim lane in a BPD contains the activities performed by the indicated employee or department.

On-page connector

Connects the processing flow on the same page; its usage avoids lines crisscrossing a page

Which of the following statements is false? Flowcharts make use of many symbols. A document flowchart emphasizes the flow of documents or records containing data. DFDs help convey the timing of events Both a and b are false.

DFDs help convey the timing of events

A graphical description of Data sources, data flow, transformation processes, data Storage, and data destination is called A. Context diagram B. Flowchart C. Business process D. Data flow diagram

Data flow diagram

Database

Data stored electronically in a database

system flowchart

Depicts the relationships among system input, processing, storage, and output. They are used to describe data flows and procedures within an AIS

A BPD for the revenue cycle will include which of the following? A. Scription of all the major functions performed within all cycles within an organization B. Description of all human resources and payroll function within an organization C. Description of all purchasing functions within an organization D. Description of all selling functions in an organization

Description of all selling functions in an organization

Which of the following are flowchart preparation guidelines? (Check all that apply.) a)Design the flowchart so that data flow from bottom to top and from right to left. b)There is no need to identify departments, job functions, or external parties on the flowchart. c)It is usually not necessary to show procedures and processes in the order they take place. d)Develop an understanding of the system using tools, such as interviews or questionnaires, or by walking through the system transactions. e)In document flowcharts, divide the flowchart into columns with labels, clearly label all symbols, and use arrowheads on all the flow lines.

Develop an understanding of the system using tools, such as interviews or questionnaires, or by walking through the system transactions. In document flowcharts, divide the flowchart into columns with labels, clearly label all symbols, and use arrowheads on all the flow lines.

Popular means of documenting a system

Diagrams, flowcharts, tables and other graphical representations of data and information

Document or processing flow

Direction of processing or document flow; normal flow is down and to the right

Which of the following is not a guideline when preparing A data flow diagram? A. Subdivide the DFD B. Group transformation processes C. Give each process a sequential number D. Do not IGNORE any aspects of the system

Do not ignore any aspects of the system

The type of flow chart that depicts The flow of documents and data among areas of responsibility within an organization is called A. Program flow chart B. Business process flow chart C. System flowchart D. Document flowchart

Document flow chart

Which of the following flowcharts illustrates the flow of data among areas of responsibility in an organization? Program flowchart Computer configuration chart System flowchart Document flowchart

Document flowchart

Electronic input and output device

Electronic data entry and output symbols are used together to show a device used for both

Electronic data entry

Electronic data entry device such as a computer, terminal, tablet, or phone

True or false. A system flowchart describes the specific logic used to perform a process shown on a program flowchart.

False

True or false. An internal control flowchart is not very helpful in spotting system weaknesses or inefficiencies.

False

True or false. Flowcharts can be used to analyze how to improve business processes, but not document flows.

False

True or false. If two or more data flows move together, two lines are used. If the data flow separately, a single line is used.

False

True or false. A context diagram is the lowest-level DFD; it provides a low-level view of a system.

False.

paper document file

File of paper documents; letters indicate file-ordering sequence. N=numerically. A=alphabetically D=by date

A ________ is a pictorial, analytical technique used to describe some aspect of an information System, in a clear concise and logical manner A. Flowchart B. BFD C. Context flow diagram D. Narrative

Flow chart

1. A DFD is a representation of which of the following? The logical operations performed by a computer program Flow of data in an organization Decision rules in a computer program Computer hardware configuration

Flow of data in an organization R

All of the following are recommended guidelines for making flowcharts more readable, clear, concise, consistent, and understandable except: Divide a document flowchart into columns with labels. Flowchart all data flows, especially exception procedures and error routines. Design the flowchart so that flow proceeds from top to bottom and from left Show the final disposition of all documents to prevent loose ends that leave the reader dangling.

Flowchart all data flows, especially exception procedures and error routines.

Context Diagram

Highest-level DFD; a summary-level view of a system, showing the data processing system, its input(s) and output(s), and their sources and destinations. Context diagrams decomposed into successively lower levels, each with an increasing amount of detail

Which of the following are business process diagram preparation guidelines? (Check all that apply.) a)Divide the BPD into columns with labels, clearly label all symbols, and use arrowheads on all flow lines. b)Identify business processes, documents, data flows, and data processing procedures. c)Get an understanding of the system using tools, such as observing business processes and data flows, or by walking through the system transactions. d)Show documents as they flow through the system, and show where each is stored. e)Place the name, date, and preparer's name on each page of the completed BPD.

Identify business processes, documents, data flows, and data processing procedures. Get an understanding of the system using tools, such as observing business processes and data flows, or by walking through the system transactions Place the name, date, and preparer's name on each page of the completed BPD.

Document flowchart

Illustrates the flow of documents and data among areas of responsibility within an organization, from its cradle to its grave; shows where each document originates, its distribution, its purposes, and its ultimate disposition.

program flowchart

Illustrates the sequence of logical operations performed by a computer in executing a program; describes the specific logic to perform a process shown on a system flowchart.

The type of flow chart that illustrates The relationship among system, Processing, storage, and output in an organization is called A. Internal control flow chart B. System flowchart C. Program flowchart D. Document flowchart

System flowchart

Which of the following are data flow diagram preparation guidelines? (Check all that apply.) A. Include all relevant data elements so that they are considered during the system development. b)All transformation processes should have one or more incoming data flows, but may not have an outgoing data flow. c)Include all error paths, no matter how unimportant they may seem. d)Give each process a sequential number to help readers navigate among the DFD levels.

Include all relevant data elements so that they are considered during the system development. Give each process a sequential number to help readers navigate among the DFD levels.

Electronic Output

Information displayed by an electronic output device such as a terminal, monitor, or screen

Annotation Information

Information that helps explain A business process is entered in the BPD and if needed a bolded dashed arrow is drawn from the explanation to the symbol

Understand the system

Interview users, developers and management or having them complete a questionnaire

All of the following are guidelines that should be followed in naming DFD data elements except: Process names should include action verbs, such as update, edit, prepare, and record. Make sure the names describe all the data or the entire process. Name only the most important DFD elements. Choose active and descriptive names.

Name only the most important DFD elements.

journal/ledger

Paper-based accounting journals and ledgers

Which of the following are data flow diagram preparation guidelines? (Check all that apply.) a)Processes and data stores typically take their names from the data inflows or outflows. b)Data flows can only move in one direction. c)All data flows should come from, and go to, a transformation process, a data store, or a source or destination. d)In a DFD, you should always show how the system starts and stops.

Processes and data stores typically take their names from the data inflows or outflows. All data flows should come from, and go to, a transformation process, a data store, or a source or destination.

The documentation skills that accountants require vary with their job function. However, all accountants should at least be able to do which of the following? Read documentation to determine how the system works. Critique and correct documentation that others prepare. Prepare documentation for a newly developed information system. Teach others how to prepare documentation.

Read documentation to determine how the system works

Which of the following is not a flow charting symbol category? A. Storage B. Input - output C. Reporting D. Processing

Reporting

Which of the following are flowchart preparation guidelines? (Check all that apply.) a)Show the final disposition of all the documents. b)Show data entered into, or retrieved from, a database as passing through a processing operation (computer program) first. c)Do not indicate on the flowchart who prepared the flowchart. d)Show where documents or processes originate, and data are processed, but do not show where data are stored or sent. e)Identify the business processes, documents, data flows, and data processing procedures to be flowcharted.

Show the final disposition of all the documents. Show data entered into, or retrieved from, a database as passing through a processing operation (computer program) first. Identify the business processes, documents, data flows, and data processing procedures to be flowcharted.

Processes

The data flow diagram component that represents a set of actions that transform data into other data or information.

Data source

The data flow diagram component that represents the entity that produces or sends the data that is entered into a system.

data destination

The data flow diagram component that represents the entity that receives data produced by a system.

Data flow

The data flow diagram component that represents the movement of data among processes, stores, sources, and destinations.

Data store

The data flow diagram component that represents the place or medium where system data is stored. A repository of data. Data stores are represented by 2 horizontal lines

BPD end symbol

The end of a process is represented by a small bolded circle

Flow

The flow of information or data is indicated by arrow

Data flows

The flow of the data into or out of a process is represented by curved or straight lines with arrows.

Internal Control

The internal controls are numbered and explained in an accompanying table

Documentation

The narratives, flowcharts, diagrams, and other written materials that explain how a system works. It covers the who, what, when, where, why, and how of data entry, processing, storage, information output, and system controls.

Transformation processes

The processes that transform data from inputs to outputs are represented by circles. They are often referred to as bubbles.

BPD start symbol

The start or beginning of a process is represented by a small circle

Data stores

The storage of data is represented by two horizontal lines.

True or false. A DFD consists of the following four basic elements: data sources and destinations, data flows, transformation processes, and data stores. Each is represented on a DFD by a different symbol

True

True or false. An internal control flowchart can be used to describe, analyze, and evaluate internal control strengths.

True

True or false. Both the company and its auditors have to document and test the company's internal controls

True

True or false. DFDs are subdivided into successively lower levels in order to provide ever-increasing amounts of detail.

True

True or false. Document flowcharts trace a document from its cradle to its grave, showing everything that happens as it flows through the system.

True

True or false. Documentation methods such as DFDs, BPDs, and flowcharts save both time and money, adding value to an organization.

True

True or false. In order to provide more information, a portion of a level zero diagram (such as process 2.0) can be divided into sub-processes (for example, 2.1, 2.2, and 2.3, if there are three sub-processes).

True.

internal control flowchart

Used to describe, analyze, and evaluate internal controls, including identifying system strengths, weaknesses, and inefficiencies.

A BPD provides users a________ of the different steps or activities in a business process A. Decision tree B. Narrative C. Visual view D. Dataflow

Visual view

Narrative description

Written, step-by-step explanation of system components and how they interact.

Level 1 DFD

a DFD is created for each process in LEVEL 0. (It has one meaningful decimal place)

Business process diagrams

a graphical description of the business processes used by a company

Data Flow Diagram (DFD)

a graphical description of the flow of data within an organization, including data sources/destinations, data flows, transformation processes, and data storage

swim lane

arranges the steps of a business process into a set of rows depicting the various elements

Flowchart

graphical description of a system. An analytical technique that uses a standard set of symbols to describe pictorially some aspect of an IS in a clear, concise, and logical manner; used to record how business processes are performed and how documents flow through an organization.

Document flowchart

shows the flow of documents and information between departments or areas of responsibility

system flowchart

shows the relationship among the input, processing, and output in an information system

Program flowchart

shows the sequence of logical operations a computer performs as it executes a program

annotation

the addition of explanatory or critical comments to a text

communication link

transmission of data from one geographic location to another via communication lines