Q: Which equation best represents the relationship between processes, data flows, and data stores in a DFD?

$\text{Process} \rightarrow \text{Data Flow} \rightarrow \text{Data Store}$

Question 1

Which of the following is a primary reason why accountants must be able to read and understand systems documentation?

Accepted Answer

To assess risk and evaluate internal controls, especially as required by the Sarbanes-Oxley Act (SOX)

Question 2

In a Data Flow Diagram (DFD), which element represents the storage of data within the system?

Accepted Answer

Data store

Question 3

Which type of flowchart is most useful for evaluating internal controls by showing the flow of documents and data for a process?

Accepted Answer

Document flowchart

Question 4

When drawing a flowchart, what is the recommended direction for organizing the flow of information?

Accepted Answer

From top to bottom and left to right

Question 5

Which of the following is NOT a basic guideline for creating a Data Flow Diagram (DFD)?

Accepted Answer

Include every possible detail about the system in a single DFD

Question 6

A business process diagram (BPD) is designed to:

Accepted Answer

Visually represent activities in a business process using standard notation

Question 7

Which flowchart symbol is used to represent a decision point where a choice must be made?

Accepted Answer

Diamond

Question 8

In a payroll business process diagram, which organizational unit is most likely responsible for preparing payroll checks?

Accepted Answer

Payroll

Question 9

Which of the following best describes the purpose of a context diagram in DFDs?

Accepted Answer

To provide a high-level overview of how data flows between outside entities and the system

Question 10

Which equation best represents the relationship between processes, data flows, and data stores in a DFD?

Accepted Answer

$	ext{Process} ightarrow 	ext{Data Flow} ightarrow 	ext{Data Store}$

Question 11

Which of the following is a key strength of flowcharts compared to DFDs?

Accepted Answer

They can easily capture control via decision points and show manual vs. automated processes.

Question 12

If you are tasked with documenting a new system for payroll processing, which steps should you follow according to the guidelines for drawing flowcharts?

Accepted Answer

Identify business processes, organize the flowchart from top to bottom and left to right, clearly label all symbols, and use page connectors if needed

Question 13

Which symbol in a business process diagram (BPD) is used to indicate the start or beginning of a process?

Accepted Answer

Circle

Question 14

What is the main intent of using Business Process Modeling Notation (BPMN) in business process diagrams?

Accepted Answer

To allow all business users to easily understand the process from a standard notation

Question 15

Which of the following is NOT a key term associated with systems documentation techniques?

Accepted Answer

Trial balance

Question 16

A system flowchart is best used to:

Accepted Answer

Depict the data processing cycle for a process

Question 17

When preparing a DFD, why is it important to use action verbs for process names?

Accepted Answer

To clearly indicate the activity being performed, such as 'update', 'edit', or 'validate'

Question 18

Which of the following best describes the difference between a document flowchart and a program flowchart?

Accepted Answer

A document flowchart shows the flow of documents and data for a process, while a program flowchart illustrates the sequence of logic in the system process

Question 19

Which step is NOT recommended when drawing a data flow diagram (DFD)?

Accepted Answer

Ignore the level of detail and include all possible information in one diagram

Question 20

Which of the following is a correct sequence for documenting a business process using diagrams?

Accepted Answer

Identify the business process, decide the level of detail, organize the diagram, enter each process, draw a rough sketch, refine, and finalize

Systems Documentation Techniques in Accounting Information Systems

Study Guide - Practice Questions

Study Guide - Flashcards