AIS CHAPTER 3

D) context diagram.

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.

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

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.

C) a system flowchart.

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.

A) data flow diagram.

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.

B) document flowchart.

Chas Mulligan has been hired by Yardley Security as an assistant to the internal auditor. He has been asked to thoroughly document the existing accounting information system in preparation for making recommendations for improvements to internal controls. He decides to begin with a description of the information stored in paper records, their sources, and their destinations. 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.

C) system flowchart.

Chas Mulligan has been hired by Yardley Security as an assistant to the internal auditor. He has been asked to thoroughly document the existing accounting information system in preparation for making recommendations for improvements. He decides to begin by meeting with the information technology staff in order to develop an understanding of the overall operation of the AIS, including data entry, storage, and output. 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) a circle; two horizontal lines; a square

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

D) decision diamond.

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

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

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) understand a client's system of internal controls.

The Sarbanes-Oxley Act requires independent auditors to A) create flowcharts using specialized software. B) establish and maintain adequate controls in the client's information system. C) understand a client's system of internal controls. D) prepare and understand all types of system documentation.

A) Purchase Order 2

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

A) 1

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

B) Purchase Requisition 1

The correct label for Shape 3 in the flowchart A) Purchase Order 4 B) Purchase Requisition 1 C) Vendor D) 4

B) terminal

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

D) all of the above

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

B) #13

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

C) #5

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

A) #10

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

C) #9

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

C) #7

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

A) #2

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

B) #6

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

C) #8

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) #1

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

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

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