AIS Technical Quiz #2 Flowcharting and DFD
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.
Documentation methods such as DFDs, BPDs, and flowcharts save both time and money, adding value to an organization. A. True B. False
A. True. (people learn visually faster)
SOX- Internal Controls
Auditors must document and test internal controls; they must be able to prepare, evaluate, and read different types of documentation
Which of the following statements is false? a. Flowcharts make use of many symbols b. A document flowchart emphasizes the flow of documents or records containing data. c. DFDs help convey the timing of events d. Both a and b are false.
C. DFDs help convey the timing of events
Processing Flowchart Symbols
Computer Processing (Rectangle), Manual Operation (Trapezoid)
Which of the following flowcharts illustrates the flow of data among areas of responsibility in an organization? a. program flowchart b. computer configuration chart c. system flowchart d. document flowchart
D. Document flowchart
DFD vs. Flowchart
DFDs emphasize the logical flow of data in a system. Flowcharts emphasize the physical flow of documents or records containing data.
Storage Flowchart Symbols
Database (cylinder), Magnetic tape (comma), Paper document file (upside-down triangle with indicator of type of filing), Journal/Ledger (parallelogram)
Input/Output Flowchart Symbols
Document/s, Electronic output, electronic data entry, electronic input and output device
Context Level Diagram (DFD)
Highest-level DFD; a summary-level view of a system, showing the data processing system, its inputs and outputs, and their sources and destinations. Should only have one process.
Data Flows
The flow of the data into or out of a process is represented by curved or straight lines with arrows.
Level 0 DFD
Shows all major activity steps in system. Processes are labeled 1.0, 2.0, etc. to show when activity occurs. Should include data stores. Number of inputs/outputs must be the same as in the context diagram. Named 0 because there should be zero meaningful decimal points.
Internal Control
The internal controls are numbered and explained in an accompanying table. (hazard triangle)
Transformation Processes
The processes that transform data from inputs to outputs are represented by circles. They are often referred to as bubbles.
Data Stores
The storage of data is represented by two horizontal lines.
Level 1 DFD
a DFD is created for each process in LEVEL 0 (1.1, 2.3, etc.)
Data that pass b/w data stores and a source or destination (squares) must go through
a data transformation process. (Circle)
Flowchart
a graphical description of a system
Data Flow Diagram (DFD)
a graphical description of data sources, data flows, transformation processes, data storage, and data destinations
The documentation skills that accountants require vary with their job function. However, all accountants should be able to do which of the following? a. Read documentation to determine how the system works. b. critique and correct documentation that others prepare. c. prepare documentation for a newly developed information system d. teach others how to prepare documentation
a. Read documentation to determine how the system works.
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. a. True b. False
a. True
How are data sources and destinations represented in a data flow diagram? a. as a square b. as a curved arrow c. as two parallel lines d. as none of the above
a. as a square
A DFD is a representation of which of the following? a. the logical operations performed by a computer program b. flow of data in an organization c. decision rules in a computer program d. computer hardware configuration
b. Flow of data in an organization
9. All of the following are recommended guidelines for making flowcharts more readable, clear, concise, consistent, and understandable EXCEPT: a. Divide a document flowchart into columns with labels. b. Flowchart all data flows, especially exception procedures and error routines. c. Design the flowchart so that flow proceeds from top to bottom and from left to right. d. Show the final disposition of all documents to prevent loose ends that leave the reader dangling.
b. Flowchart all data flows, especially exception procedures and error routines
All of the following are guidelines that should be followed in naming DFD data elements EXCEPT a. process names should include action verbs b. Make sure the names describe all the data or the entire process c. Name only the most important DFD elements. d. Choose active and descriptive names.
c. Name only the most important DFD elements
Which of the following statements is false? a. A flowchart is an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner. b. Flowcharts use a standard set of symbols to describe pictorially the flow of documents and data through a system. c. Flowcharts are easy to prepare and revise when the designer utilizes a flowcharting software package. d. A system flowchart is a narrative representation of an information system.
d. A system flowchart is a narrative representation of an information system.
Flow and Misc. Flowchart Symbols
document or processing flow (arrow), Communication link (zig-zag arrow), On page connector (small circle), off page connector (baseball homeplate), Terminal (oval), Decision (Diamond), Annotation (bracket)
Types of flowcharts
document, system, program (not the only ones)
Business Process Diagrams
graphical descriptions of the business processes used by a company
System Flowchart
shows relationship among input, processing, and output in an info system
Document Flowchart
shows the flow of documents and info b/w departments or areas of responsibility
Program Flowchart
shows the sequence of logical operations a computer performs as it executes a program