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