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38 terms

CH 3 test bank AIS

the narritives, diagrams, charts, and other written marerials that explain how a system works are collectively called...
narritive descriptions
one popular means of documenting a system is to develop diagrams, flowcharts, tables, and other graphical representations of information. these are often refered to as...
the graphic description of data flow within an organization
document flowchart
graphical representation of the flow of documents and information between departments or area of responsibility within an organization is called...
a system flowchart
graphical representation of the relationship among the input, processing and output in an information system is called
program flowchart
diagrammatical representation of the sequence of logical operations performed by a computer in executing program
understand a clients system of internal controls before conducting an audit
SAS No. 94 requires that independent auditors be able to
the passage of the sarbanes oxley act
-made documentation skills even more important,
-requires public companies to prepare an annual internal control report,
-means that auditors must be able to prepare, elaluate and read documentation tools such as flowcharts
a DFD is...
is a graphical description of the source and destination of data that shows how data flow within an organization
In a DFD a square box represents
data sources and destinations
in a DFD a "data sink" is also known as
data destinations
in a DFD, an arrow represents
the direction of data flows
in a DFD a circle represents
transformation processes
in preparing a DFD, when data are transformed through a process, the symbol used should be
a circle
in a DFD lines that are horizontal and parallel to each other represent
data stores
in a DFD a bubble represents
transformation processes
an entity that sends or recieves data used or produced by the system is called a
data source or destination
data flows
a data flow diagram had four basic elements. the flow of data between processes, data stores, and data sources and destinations is known as
transformation processes
a DFD had four basic elements. the altering of data from inputs to outputs is known as...
data sources and destinations
a DFD has four basic elements. the people and organizations that send data to and recieve data from the system are known as...
an arrow pointing in
In general, a data destination will be shown by
a circle
in the DFD of the customer payment process "customer" will apperar in
an arrow
in the DFD of the customer payment process "customer payment" wil appear above or in
data flows both into or out of a process
most processes on a DFD can be identified by
data elements flow at different times
data flows between two symbols on a DFD have more than one data item. more than one arrow is needed if...
the transformation of data in a DFD is represented as a
two horizontal lines
the storage of data on a DFD is shown by
context diagram
a DFD created at a high level or summary view is referred to as a
depicts systesm boundaries
in creating DFD's a context diagram
a circel; two horizontal lines; a square
in a payroll process DFD, the "prepare reports" activity will be represented by______, the "employee payroll file" will be represented by _______, and the "bank" will be represented by_____.
control processes and actions should be ignored in a DFD
how should control processes and control actions be represented in a DFD?
the term used to refine a high level or summary view data flow diagram into successively lower levels to provide greater amounts of detail is
an analytical technique that uses standard symbols to graphically
flowcharts are created using a standard set of symbols. these symbols can be divided into four basic categories. a square denotes an auxiliary operation and is found in which flowchart category?
understand the system to be flowcharted
what should be the first thing the creator of a flowchart does before beginning a flowchart
to proceed form left to right and top to bottom
when designing either a DFD or a flowchart, a good rule to follow is
each manual processing symbol should have an input or output
whatch is a true statement reguarding the use of the manual processing symbol in a flowchart?
it is particularly useful in analyzing the adequacy of internal control precudures
which is a true statement reguarding the document flowchart?