chapter 2

Which of the following best describes the purpose of swimlanes (or lanes)? A) Depict different organizations involved in a process. B) Depict different departments of the same organization in a process. C) Depict interactions between organizations in a process. D) Depict the sequence of tasks in a process.

B) Depict different departments of the same organization in a process.

A boundary event in a BPMN activity model: A) Takes place at the edge of a swimlane. B) Occurs at the border of a pool. C) Is attached to the edge of an activity. D) Occurs as a message leaves a pool.

C) Is attached to the edge of an activity pool

True or False: Opportunity flowcharts identify opportunities for process improvement by separating value-added from non-value-added activities.

True

True or False: Swimlanes (or lanes) identify participants, e.g., functions or departments, in a process.

True

Which of the following best describes a business model? A) A simple, abstract representation of a business process or processes. B) A sequence of business activities. C) An evaluation of potential business process improvements. D) None of the options are correct.

A) A simple, abstract representation of a business process or processes.

Which of the following best describes the purpose of an activity model? A) An activity model describes the sequence of workflow in a business process. B) An activity model constrains and guides process operations. C) An activity model depicts data structures. D) None of the options are correct.

A) An activity model describes the sequence of workflow in a business process.

A pool in a BPMN activity model represents: A) An entire organization/entity. B) A department or functional area. C) A specific individual. D) A logical activity.

A) An entire organization/entity

Which of the following is not a building block for Business Process Modeling Notation (BPMN) diagrams? A) Associations. B) Events. C) Gateways. D) Sequence flows.

A) Associations

Which of the following is a difference between Business Process Modeling Notation (BPMN) activity diagrams and flowcharts? A) BPMN symbols can show a variety of intermediate events that affect the sequence flow. B) Flowcharts have symbols to represent the start and end of a process. C) BPMN diagrams show the sequence flow of activities. D) Flowcharts can be annotated with text.

A) BPMN symbols can show a variety of intermediate events that affect the sequence flow.

Business models provide value in all of the following areas except which one? A) Employee performance appraisal. B) Managing complexity. C) Specifying systems requirements. D) Eliciting requirements for new systems.

A) Employee performance appraisal

In order to perform their required roles and be valuable business partners, accountants must understand all of the following except: A) How the business identifies and designs its products and services. B) How the business collects data, summarizes it, and communicates business information. C) How the business delivers value, interacts with other businesses, and is a good corporate citizen. D) What risks the business faces, and how internal controls can mitigate those risks.

A) How the business identifies and designs its products and services.

Which of the following is not a Stewardship and Reporting role of the Accounting/Finance Function in Business? A) Human Resource management. B) Regulatory compliance. C) Tax returns. D) Statutory reporting.

A) Human Resource Management

When connecting to an opaque external pool in a BPMN activity diagram, message flows connect to: A) The edge of the opaque pool. B) The edge of the swimlane. C) The nearest sequence flow. D) The appropriate data store.

A) The edge of the opaque pool

Which of the following symbols depicts an intermediate event? A) An arrow. B) A circle with a double line perimeter. C) A rectangle. D) A circle with a wide single line perimeter.

B) A circle with a double line perimeter

Which of the following best describes how business models help companies manage complexity? A) Because business models can't exceed one page, managers can understand how the business works at a glance. B) Although business models are a simplification of the actual processes they represent, they incorporate the processes' essential elements. C) Business models' limitations force managers to simplify the company's actual processes. D) Business models must display every detailed task and activity, which allows managers to visualize the complexity inherent in its business processes.

B) Although business models are a simplification of the actual processes they represent, they incorporate the processes' essential elements.

Which of the following is not a purpose of documentation? A) Training. B) Determining staffing. C) Describing current processes. D) Establishing accountability.

B) Determining staffing

Message flows in BPMN activity diagrams indicate an exchange between: A) Activities in the same swimlane. B) Participants in different pools. C) Gateways in different swimlanes. D) Events in the same pool.

B) Participants in different pools

Which of the following best describes why the Sarbanes-Oxley Act of 2002 (SOX) made documentation of business processes essential for businesses? A) SOX mandates that accountants create the business rules and documentation associated with a company's business processes. B) SOX requires managers to assess and attest to the company's internal controls structures and procedures. C) SOX explicitly states that business processes must be documented. D) SOX allows thorough documentation of business processes to act as a substitute for a full review of internal control structures and procedures.

B) SOX requires managers to assess and attest to the company's internal controls structures and procedures.

Which of the following is not a valid BPMN gateway type? A) Parallel gateway. B) Serial gateway. C) Inclusive gateway. D) Exclusive gateway.

B) Serial gateway

Which of the following best describes a Business Process Modeling Notation (BPMN) message flow? A) Shows the sequence of activities in a process. B) Shows interactions between participants in a process. C) Affects the flow of a business process. D) Shows branching and merging in a business process.

B) Shows interactions between participants in a process.

Which of the following is not an Accounting/Finance Operations role of the Accounting/Finance Function in Business? A) Financial close - completing period end accounts. B) Stakeholder assurance. C) People management. D) Financial consolidation, reporting and analysis.

B) Stakeholder assurance

Which of the following best describes the difference between a Business Process Modeling Notation (BPMN) gateway and a flowcharting decision diamond? A) Only the decision diamond shows branching of the sequence flow. B) The gateway only represents branching and not the decision that results in branching. C) Only the gateway shows branching of the sequence flow. D) The decision diamond can depict more branching options.

B) The gateway only represents branching and not the decision that results in branching.

Which of the following symbols depicts an activity? A) An arrow. B) A circle with a double line perimeter. C) A rectangle. D) A circle with a wide single line perimeter.

C) A rectangle

Which of the following best describes the purpose of an event in a Business Process Modeling Notation (BPMN) activity diagram? A) Shows where the work takes place. B) Describes the sequence of workflow. C) Affects the flow of the business process. D) Controls branching and merging.

C) Affects the flow of the business process

Which of the following is not a Business Management Support role of the Accounting/Finance Function in Business? A) Management information. B) Planning, budgeting and forecasting. C) Financial consolidation, reporting and analysis. D) Investment appraisal.

C) Financial consolidation, reporting, and analysis

Which of the following is not a common element of activity models regardless of the specific modeling notation? A) Events to start and stop the workflow. B) Sequence of flow between tasks. C) Multiplicities. D) Decision points that affect the process flow.

C) Multiplicities

Which of the following symbols is used to depict different organizations in one Business Process Modeling Notation (BPMN) diagram? A) Gateway. B) Message flow. C) Pool. D) Intermediate event.

C) Pool

Activity models are analogous to which of the following? A) The prototype for a new car model. B) A blueprint. C) The instructions in a recipe. D) A car's steering system.

C) The instructions in a recipe

Which of the following is not part of the business analysis process? A) Ascertaining information about current and future business processes. B) Using business process modeling tools. C) Using IT to make finance and accounting processes more efficient and effective. D) Documenting current and future business processes.

C) Using IT to make finance and accounting processes more efficient and effective.

Which of the following best describes the purpose of a gateway in a Business Process Modeling Notation (BPMN) activity diagram? A) Shows where the work takes place. B) Describes the sequence of workflow. C) Affects the flow of the business process. D) Controls branching and merging.

D) Controls branching and merging

When creating a BPMN activity model, which of the following is most accurate? A) Modeling is an artistic endeavor; therefore different modelers given the same set of facts about a business process will likely develop very different models of the process. B) The resulting BPMN activity model should closely match the structure of the subsequent database. C) All activity models should include gateways. D) Different modelers given the same set of facts about a business process should develop similar models of the process.

D) Different modelers given the same set of facts about a business process should develop similar models of the process.

Process documentation does not include which of the following? A) Process models. B) Business rules. C) User manuals. D) External audit workpapers.

D) External audit workpapers

True or False: A business process constrains business rules.

False

True or False: Activity models are a relatively new process modeling tool.

False

True or False: Because business models are simpler than the processes they depict, they are limited in their ability to integrate local views of a process.

False

True or False: Business Process Modeling Notation (BPMN) activity diagrams depict activities as circles.

False

True or False: Business Process Modeling Notation (BPMN) activity models typically show the sequence of flow from right to left and top to bottom.

False

True or False: Business Process Modeling Notation (BPMN) start events are shown using ovals and flowchart start events are shown using circles.

False

True or False: Data Flow Diagrams start with a circle indicating the start event.

False

True or False: Documentation helps with training but won't help with regulatory compliance issues.

False

True or False: Gateways only show decisions and possible branching as a result of the decision.

False

True or False: To be valuable business partners, accountants must understand how the business delivers value to its employees.

False

True or False: A business model is typically a graphical depiction of the essential business process information.

True

True or False: Accountants now face a challenge of helping businesses optimize processes.

True

True or False: An activity can depict a single action or some logical combination of actions depending on the required level of detail to achieve the objectives of the business process analysis.

True

True or False: Business Process Modeling Notation (BPMN) activity diagrams are conceptually similar to process maps.

True

True or False: Business Process Modeling Notation (BPMN) activity diagrams depict events as circles.

True

True or False: Documentation can be thought of as a tool for information transmission and communication.

True

True or False: In Business Process Modeling Notation (BPMN), activities are named with a short verb phrase placed within the rectangle.

True

True or False: Models should be simpler than the processes and systems they depict

True

Which of the following BPMN shapes represents an Error Event?

circle with a lightning bolt inside

Which of the following BPMN shapes represents a data object?

piece of paper with right corner folded down

Which of the following BPMN shapes represents a parallel multi-instance task?

rectangle with three lines inside

Which of the following BPMN shapes represents a data store?

shape that looks like a circular box with a lid on top

Which of the following BPMN shapes represents a Parallel Gateway?

triangle with a cross inside