Chapter 2 AIS

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All BPDs contain at least _____ pool. A) two B) one C) three D) four

B) one

103) The formula used to compute total task time for work measurement purposes is A) (average time / unit + idle time / unit) × average volume. B) total time available / total task time. C) (average volume / unit + average time / unit) × average volume. D) total task time / total time available.

A) (average time / unit + idle time / unit) × average volume.

________ flowcharts are organized into columns or groups representing processing functions performed by different entities. A) analytic/document B) decision C) work D) system

A) Analytic/Document

76) In a HIPO chart of a payroll system, which of the following activities would appear higher in the chart than the other activities? A) Calculate gross pay B) Accumulate hours worked C) Find correct pay rate D) Look up authorized deductions

A) Calculate gross pay

64) Which of the following symbols should not be used to specify an input/output operation? A) Decision symbol B) Document symbol C) Off-line storage symbol D) Communication link

A) Decision symbol

89) Which of the following would not be appropriate to head a column in an analytic flowchart? A) Remittance advice B) Production department C) Purchasing department D) Cashier

A) Remittance advice

75) Which of the following analytic flowcharting symbols is most appropriate to represent the accounts receivable subsidiary records? A) The basic input/output symbol B) The basic manual operation symbol C) The document symbol D) None of these answers are correct.

A) The basic input/output symbol

85) Which of the following is not a specialized process symbol? A) The connector symbol B) The manual operation symbol C) The decision symbol D) The preparation symbol

A) The connector symbol

80) In a logical data flow diagram for a payroll system, the employees' time cards would best be represented by which of the following symbols? A) The terminator symbol B) The process symbol C) The data store symbol D) The data flow symbol

A) The terminator symbol

114) An annotation or comment may be represented in a flowchart using a ________. A) brace B) flowline C) square D) diamond

A) brace

When a flowchart covers more than one page, the continuation between pages is shown with a ________ symbol. A) connector B) flow C) data flow D) annotation

A) connector

106) In an application control matrix, row entries are ________. A) controls B) processing actions C) either controls or processing actions D) neither controls nor processing actions

A) controls

83) The symbol which is used to link other symbols and indicate the sequence of information and operations is the A) flowline symbol. B) annotation symbol. C) input/output symbol. D) process symbol.

A) flowline symbol.

The ________ is closely related to the document flowchart. A) forms distribution chart B) work distribution analysis C) decision table D) branching table

A) forms distribution chart

The normal flow direction of a flowchart is _________ A) from left to right and top to bottom B) from right to left and bottom to top C) from left to right and bottom to top D) from right to left and top to bottom

A) from left to right and top to bottom.

102) The goal of work measurement is to create a benchmark or yardstick to use in measuring the efficiency of an operation. The first step taken in work measurement is to A) identify the tasks. B) analyze requirements. C) examine IPO and HIPO documentation. D) obtain time estimates for performing the tasks.

A) identify the tasks.

Terminator, process, data store, and data flow are the primary symbols used in the construction of ________. A) logical data flow diagrams/DFDs B) decision table C) work distribution analysis D) branching table

A) logical data flow diagrams/DFDs

"Work" or "spread" sheets used in accounting systems are common examples of the ________ method. A) matrix B) office C) system D) distribution

A) matrix

61) Audit tests that follow compliance tests and rely on the interim audit's results are called A) substantive tests. B) follow-up tests. C) internal control tests. D) evaluation tests.

A) substantive tests.

A(n) ________ flowchart identifies the overall flow of operations in a system, and focuses on storage media and processing functions. A) systems B) analysis C) technique D) process

A) systems

121) The basic symbols in a BPMN include A) task, sequence flow, gateway, and event symbols. B) process, flowline, input/output, and annotation. C) task, flowline, event, and comments. D) input/output, sequence flow, entities, and storage.

A) task, sequence flow, gateway, and event symbols.

If no special symbol exists to depict a function, __________ is used in the flowchart. A) the basic process symbol B) manual symbol C) flowchart D) activity symbol

A) the basic process symbol

97) The component of an audit whose objective is to establish the degree of reliance that can be placed on the organization's internal control structure is called A) the interim audit. B) the financial statement audit. C) work paper verification. D) the internal audit.

A) the interim audit.

A systems development project generally consists of _______ main phases. A) three B) five C) seven D) four

A) three

In the United States, the _______ is responsible for establishing standard flowchart symbols. A) ISO 1900 B) ANSI X3.5-1970 C) UML D) OMG

B) ANSI X3.5-1970

101) How many general guidelines should be followed when preparing a flowchart? A) Three B) Five C) Seven D) Four

B) Five

62) Which of the following is a procedure included in systems design? A) Computer program documentation B) Forms design C) Training personnel D) Document review

B) Forms design

87) The technique that is characterized by a series of charts that represent the system at increasing levels of detail is called A) analytic flowcharting. B) HIPO. C) IPO. D) logical data flow diagram.

B) HIPO.

82) Which of the following is not one of the basic symbols used in analytic flowcharting? A) Input/output B) Manual input C) Flowline D) Annotation

B) Manual input

________ are a fact-gathering technique where persons provide written answers to general, rather than specific, questions. A) surveys B) open-ended questionnaires C) in-depth interviews D) document reviews

B) Open-ended questionnaires

95) Which of the following is not true with respect to the use of systems techniques by auditors? A) Systems techniques assist the auditor in evaluating a client's internal control. B) Systems techniques replace audit working papers. C) Auditors rely on systems techniques to assist with compliance testing. D) Auditors use systems techniques as part of their documentation for their audit working papers.

B) Systems techniques replace audit working papers.

74) An internal auditor wants to flowchart a file of (hardcopy) purchase orders. Which of the following would be the best symbol to use for the file? A) The on-line storage symbol B) The off-line storage symbol C) The terminal symbol D) The auxiliary operation symbol

B) The off-line storage symbol

79) In a logical data flow diagram for a payroll system, the employees would best be represented by which of the following symbols? A) The process symbol B) The terminator symbol C) The data store symbol D) The data flow symbol

B) The terminator symbol

______ is a collection of modeling tools used to model the specifics of software development including functional equivalents of data flow diagrams, document flowcharting, and analytical flowcharting. A) VCML B) UML C) DFD D) ANSI 3.5

B) UML

100) The first step in preparing a flowchart is to A) select the symbols to be used. B) analyze the system. C) sketch a rough draft of the system. D) consult the work papers from previous audits.

B) analyze the system.

The formula for capacity utilization can be expressed as Total time ________ / Total ________ time. A) available; needed B) available; task C) task; available D) task; task

B) available; task

120) A graphical representation focusing on the sequence of activities in a business process is a /an A) analytical flow chart. B) business process diagram. C) process flow chart. D) data flow diagram.

B) business process diagram.

72) In the preparation of a logical data flow diagram for a payroll system, which of the following symbols could be used to indicate the payroll data? A) magnetic disk symbol B) data store symbol C) terminator symbol D) input/output symbol

B) data store symbol

104) A branch table may be used to A) validate the degree of reliance placed on an organization's internal controls. B) document the decision logic in a computer program. C) document work measurement analysis. D) validate the computing speed of a program.

B) document the decision logic in a computer program.

116) UML is a/an ________ standard. A) United States B) international C) ANSI D) AICPA

B) international

112) Connector symbols may be used in place of ________. A) comment symbols B) long flowlines C) data flow symbols D) communications links

B) long flowlines

67) In an analytic flowchart, the symbol which could be used to indicate the payroll data is the A) connector symbol. B) magnetic disk symbol. C) terminator symbol. D) decision symbol.

B) magnetic disk symbol.

110) Flowchart symbols that represent the I/O function and the medium upon which the information is recorded, and/or the manner of handling such information, are known as ________. A) basic input/output symbols B) specialized input/output symbols C) LDFD symbols D) HIPO hierarchy chart modules

B) specialized input/output symbols

________ involves direct verification of financial statement figures, placing such reliance on internal control as the results of the interim audit warrant A) compliance testing B) substantive testing C) both compliance and substantive testing

B) substantive testing

91) A type of resource utilization technique which is used to rationally assign work activities to particular individuals, departments, or other entities is A) work measurement. B) work distribution analysis. C) branching table. D) decision table.

B) work distribution analysis.

Internal control questionnaires, analytic flowcharts, and system flowcharts appear frequently in ___________ because they are commonly used by auditors in the evaluation of internal control. A) compliance testing B) working papers C) systems implementation D) systems analysis

B) working papers

The acronym for the organization responsible for standardizing flowchart symbols is: A. FASB B. ANSI C. AICPA D. CMA

B. ANSI

______ basic symbols include the task, sequence flow, gateway, and event symbols.

BPMN

105) A decision table format generally uses a(n) A) "or" premise. B) "some, many" premise. C) "if, then" premise. D) "all, none" premise.

C) "if, then" premise.

A ________ contains two segments: a hierarchy chart and one or more IPO charts. A) systems flowchart B) IPO chart C) HIPO chart D) flowchart

C) HIPO chart

An _______ provides a narrative description of the inputs needed to generate desired system outputs. A) flowchart B) diagram C) IPO chart D) HIPO chart

C) IPO chart

Unified ________ Language is an international standard supported by ISO that uses a variety of graphical techniques to depict the different aspects and views of software development projects at various levels of abstraction. A) system B) object C) modeling D) key

C) Modeling

77) Which of the following would not appear in a HIPO chart of a payroll system? A) Data preparation B) Calculate gross pay C) Payroll master file D) Look up authorized deductions

C) Payroll master file

90) Which of the following would generally not be appropriate in preparing a document flowchart? A) Columnar headings B) Flowlines C) Process symbols D) Connector symbols

C) Process symbols

115) Which part of the Sarbanes-Oxley Act requires annual filings of publicly traded companies to include a statement of management's responsibility for establishing and maintaining an adequate internal control structure and procedures for financial reporting? A) ISO 404 B) ANSI X3.5 C) Section 404 D) Section X3.5

C) Section 404

84) Which of the following is not a specialized input/output symbol that represents a particular medium? A) The magnetic tape symbol B) The magnetic disk symbol C) The connector symbol D) The document symbol

C) The connector symbol

________ is based on the premise that quantitative measurement is essential to the design of efficient procedures. A) compliance testing B) substantive testing C) work measurement D) effectiveness measurement

C) Work measurement

113) The on-line storage symbol would be used to represent ________. A) a deck of cards B) a magnetic tape C) an optical disk D) a punched tape

C) an optical disk

99) The flowchart which is most similar to a document flowchart is the A) IPO chart. B) DFD. C) analytic flowchart. D) HIPO chart.

C) analytic flowchart.

78) In an IPO chart of a payroll system, the payroll master file would A) appear as an input. B) appear as an output. C) answers A and B are correct. D) not be represented in the chart

C) answers A and B are correct.

It is desirable for auditors to have a ___________ of system techniques. A) professional skills B) deep understanding C) basic understanding D) normal knowledge

C) basic understanding

93) The decision analysis techniques that are similar because both are tabular representations of decision-making processes are A) work measurement and work distribution analysis. B) work distribution and decision tables. C) branching and decision tables. D) None of these answers are correct.

C) branching and decision tables.

71) The charting technique which emphasizes a logical rather than a physical description of a system is a(n) A) analytic flowchart. B) forms distribution flowchart. C) data flow diagram. D) document flowchart.

C) data flow diagram.

A branching table depicts a decision function by means of a statement of the ________ to be made, a list of ________ that can occur, and the path to be followed for each condition. A) conditions, decision B) objectives; situations C) decision; conditions D) results; situations

C) decision; conditions

63) In an analytic flowchart, the symbol which could be used to indicate unclaimed payroll checks is the A) connector symbol. B) terminal symbol. C) document symbol. D) process symbol.

C) document symbol.

66) In an analytic flowchart, the symbol which could be used to indicate unclaimed payroll checks is the A) connector symbol. B) terminal symbol. C) document symbol. D) process symbol.

C) document symbol.

111) The principle behind the "sandwich rule" states that A) flowcharts should leave as little white space as possible on each page to minimize waste. B) annotations should be placed between each key input and output symbol. C) every process symbol should be placed between an input and output symbol. D) flowcharts should use as many different types of symbols as possible to thoroughly document basic I/O functions.

C) every process symbol should be placed between an input and output symbol.

70) The "hierarchy" aspect of HIPO charts refers to the fact that this technique factors a task into modules by A) using the entity's organization chart. B) utilizing a horizontal approach. C) going from the general to the specific. D) None of these answers are correct.

C) going from the general to the specific.

98) To confirm the existence and assess the effectiveness of an organization's internal controls, auditors A) create systems techniques. B) perform substantive testing. C) perform compliance testing. D) create HIPO and IPO charts.

C) perform compliance testing.

The ________ states that every process symbol should be placed between an input and output symbol. A) common rule B) flowchart rule C) sandwich rule D) analysis rule

C) sandwich rule

119) The two categories of diagrams under the UML version 2.4 include ________ diagrams. A) structure, activity, and iteration B) form, behavior, and iteration C) structure, behavior D) form, activity, and interaction

C) structure, behavior

Section ______ of the Sarbanes-Oxley Act requires that annual filings of publicly traded companies include a statement of management's responsibility for establishing and maintaining adequate internal control as well as an assessment of the effectiveness of that internal control. A) 402 B) 102 C) 908 D) 404

D) 404

117) UML includes techniques that are the functional equivalents of A) data flow diagrams. B) document flowcharting. C) analytical flowcharting. D) All of the above are included in the UML standard.

D) All of the above are included in the UML standard.

109) The display symbol in a flowchart represents information displayed for human use using a device such as a ________. A) video monitor B) plotter C) console printer D) All of these answers are correct.

D) All of these answers are correct

68) The manual input symbol could be used to represent A) the entering of data at an on-line keyboard. B) the entering of data using switch settings. C) the entering of data using touch screens. D) All of these answers are correct.