Accounting Information Systems 10th Edition By Gelinas – Wheeler – Test Bank
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Sample Questions
Chapter 4—Documenting Information Systems
TRUE/FALSE
1. Flowcharts
are commonly used for new systems implementations, business process reengineering,
finance function transformations, and assessments of internal controls.
ANS:
T
PTS: 1
2. Data
flow diagrams (DFDs) depict a system’s components; the data flows among the
components; and the sources, destinations, and storage of data.
ANS:
T
PTS: 1
3. Data
flow diagrams (DFDs) present a comprehensive picture of the management,
operations, information systems and process controls embodied in business
processes.
ANS:
F
PTS: 1
4. A
data flow diagram (DFD) is a graphical representation of a system, which
depicts the system’s components, data flows and the sources, destinations and
storage of data.
ANS:
T
PTS: 1
5. System
flowcharts use only four symbols.
ANS:
F
PTS: 1
6. Systems
documentation is used to understand, explain, evaluate, and improve complex
business processes, information systems, and internal controls.
ANS:
T
PTS: 1
7. In a data
flow diagram (DFD), a bubble symbol shown below depicts an entity or a process
within which incoming data flows are transformed into outgoing data flows.
ANS:
T
PTS: 1
8. The
advantage of a physical data flow diagram (DFD) versus a logical data flow
diagram (DFD) is that we can concentrate on what activities a system is
performing without having to specify how, where or by whom.
ANS:
F
PTS: 1
9. In a
data flow diagram (DFD), a square represents an internal entity.
ANS:
F
PTS: 1
10. In a
data flow diagram (DFD), two parallel lines represent the data store symbol.
ANS:
T
PTS: 1
11. The
following symbol represents general purpose input-output.
ANS: F
PTS: 1
12. The
following symbol represents a computer process.
ANS:
T
PTS: 1
13. The
following symbol represents a manual process
ANS:
T
PTS: 1
14. The
following symbol represents a disk data store
ANS:
F
PTS: 1
15. The
following symbol represents a paper file.
ANS:
T
PTS: 1
16. The
following symbol represents a document.
ANS:
F
PTS: 1
17. In a data
flow diagram (DFD), an external entity symbol portrays a source or a
destination of data outside the system.
ANS:
T
PTS: 1
18. A
context diagram is a top-level diagram of a system that depicts the system and
all its activities as a single bubble.
ANS:
T
PTS: 1
19. A
customer is an example of an internal entity.
ANS:
F
PTS: 1
20. Internal
entities do not perform any information processing activities.
ANS: F
PTS: 1
21. An
external entity is a person, place, or thing within the system that transforms
data.
ANS:
F
PTS: 1
22. A
physical data flow diagram (DFD) uses bubbles to specify where, how, and by
whom a system’s processes are accomplished.
ANS:
T
PTS: 1
23. When
the context diagram and the level 0 diagram have equivalent external data
flows, the DFDs are said to be balanced.
ANS:
T
PTS: 1
24. The
successive subdivision, or exploding, of logical data flow diagrams (DFDs) is
called bottom up partitioning.
ANS:
F
PTS: 1
25. A
systems flowchart is a graphical representation of both the physical and
logical features of an information system.
ANS:
T
PTS: 1
26. Processes
that handle other-than-normal situations are called exception routines.
ANS:
T
PTS: 1
27. Information
processing activities retrieve data from storage, transform data, or file data.
ANS:
T
PTS: 1
28. An
acceptance stub is a data flow that leaves a bubble but does not go to any
other bubble or file and indicates processing that is performed in other than
normal situations.
ANS:
F
PTS: 1
29. In an
enterprise system, we would have one data store/disk symbol labeled “enterprise
database” instead of two or more data store symbols.
ANS:
T
PTS: 1
30. When
we convert to an enterprise system, reengineered processes often result from
the installation and can cause changes throughout the systems flowcharts.
ANS:
T
PTS: 1
31. Systems
flowcharts portray business process activities, stores of data, and flows of
data among those elements without presenting the physical details of those
elements.
ANS:
F
PTS: 1
32. Data
flow diagrams (DFDs) portray a business process’ activities, stores of data,
and flows of data among those elements.
ANS:
T
PTS: 1
33. In a
data flow diagram, a square represents a source or destination of data outside
the system.
ANS:
T
PTS: 1
34. In a
systems flowchart, two parallel lines represent the data store symbol.
ANS: T
PTS: 1
35. Internal
entities are included on both data flow diagrams (DFDs) and systems flowcharts.
ANS:
T
PTS: 1
36. Internal
entities are included on data flow diagrams (DFDs) but not on systems
flowcharts.
ANS:
F
PTS: 1
37. External
entities are persons, places, or things outside the context of the system.
ANS:
T
PTS: 1
38. The
successive subdividing, or “exploding,” of physical data flow diagrams (DFDs)
is called top-down partitioning.
ANS:
F
PTS: 1
39. On a
systems flowchart the start/stop symbol can also be an external entity.
ANS:
T
PTS: 1
40. There
can be only one correct logical data flow diagram (DFD) for any system.
ANS:
F
PTS: 1
MULTIPLE CHOICE
1. A
symbol used in data flow diagrams (DFDs) to depict an entity or process within
which incoming data flows are transformed into outgoing data flows is a(n):
|
a. |
data flow symbol |
|
b. |
external entity symbol |
|
c. |
bubble symbol |
|
d. |
data store symbol |
ANS:
C
PTS: 1
2. A
data flow diagram (DFD) could contain each of the following symbols except:
|
a. |
a bubble or circle |
|
b. |
an octagon |
|
c. |
a square |
|
d. |
a curved line with an arrow
head |
ANS:
B
PTS: 1
3. Which
of the following data flow diagram (DFD) symbols is represented by two parallel
lines?
|
a. |
data flow symbol |
|
b. |
external entity symbol |
|
c. |
internal entity symbol |
|
d. |
data store symbol |
ANS:
D
PTS: 1
4. Which
data flow diagram (DFD) symbol portrays a source or destination of data outside
the system?
|
a. |
data flow symbol |
|
b. |
external entity symbol |
|
c. |
bubble symbol |
|
d. |
data store symbol |
ANS: B
PTS: 1
5. Which
data flow diagram (DFD) symbol is portrayed by two parallel lines?
|
a. |
data flow |
|
b. |
data store |
|
c. |
external entity |
|
d. |
internal entity or process |
ANS:
B
PTS: 1
6. Which
data flow diagram (DFD) symbol is usually portrayed with a square?
|
a. |
data flow |
|
b. |
data store |
|
c. |
external entity |
|
d. |
process or internal entity |
ANS:
C
PTS: 1
7. Which
data flow diagram (DFD) symbol is usually portrayed with an arrow?
|
a. |
data flow |
|
b. |
data store |
|
c. |
external entity |
|
d. |
process or internal entity |
ANS:
A
PTS: 1
8. In
the top-down partitioning of process 3.0, the next level’s process bubbles
would be labeled (assuming there are four subprocesses):
|
a. |
1.3, 2.3, 3.3, 4.3 |
|
b. |
3.A, 3.B, 3.D, 3.D |
|
c. |
3.1, 3.2, 3.3, 3.4 |
|
d. |
3.1.1, 3.1.2, 3.1.3, 3.1.4 |
ANS:
C
PTS: 1
9. Which
of the following data flow diagram (DFD) guidelines is correct?
|
a. |
include within the system
context any entity that performs one or more information processing
activities |
|
b. |
read computer data stores
from the process bubble that requires the data |
|
c. |
include within the system
context any entity in the system narrative |
|
d. |
data flows should never go
from higher- to lower-numbered bubbles |
ANS:
A
PTS: 1
10. Which
of the following systems flowcharting guidelines is correct?
|
a. |
documents or reports
printed by a central computer should first be show in that computer’s column |
|
b. |
sequential process steps,
with no intervening delay, should be shown as one process |
|
c. |
divide the flowchart into
columns, one for each internal entity, and label each column |
|
d. |
use a manual process symbol
to show the sending or filing of a document |
ANS:
C
PTS: 1
11. Those
entities which perform no information processing activities for the system are
called:
|
a. |
external entities |
|
b. |
internal entities |
|
c. |
boundary entities |
|
d. |
environmental entities |
ANS:
A
PTS: 1
12. Which
symbol can be either an entity or a process depending on the type of data flow
diagram (DFD)?
|
a. |
bubble symbol |
|
b. |
external entity symbol |
|
c. |
data flow symbol |
|
d. |
data store symbol |
ANS: A
PTS: 1
13. Which
of the following is the least detailed of the data flow diagrams?
|
a. |
logical data flow diagram |
|
b. |
systems flowchart |
|
c. |
context diagram |
|
d. |
physical data flow diagram |
ANS: C
PTS: 1
14. In a
physical data flow diagram (DFD), this is something within the system that
transforms data.
|
a. |
data flow |
|
b. |
data store |
|
c. |
external entity |
|
d. |
internal entity |
ANS:
D
PTS: 1
15. In a physical
data flow diagram (DFD), a bubble or circle could be used to specify each of
the following except:
|
a. |
where a process is
performed |
|
b. |
how a process is performed |
|
c. |
by whom a process is
performed |
|
d. |
what process is performed |
ANS: D
PTS: 1
16. Which
type of data flow diagram specifies where, how, and by whom a system’s
processes are performed?
|
a. |
context diagram |
|
b. |
physical data flow diagram |
|
c. |
logical data flow diagram |
|
d. |
systems flowchart |
ANS: B
PTS: 1
17. A
person, place, or thing within a system that transforms data is called:
|
a. |
external entity |
|
b. |
data store |
|
c. |
internal entity |
|
d. |
Boundary |
ANS:
C
PTS: 1
18. Which
data flow diagram shows what activities the system is performing without having
to specify how, where, or by whom the activities are accomplished?
|
a. |
context diagram |
|
b. |
physical data flow diagram |
|
c. |
systems flowchart |
|
d. |
logical data flow diagram |
ANS: D
PTS: 1
19. A
_______________ depicts a system’s infrastructure.
|
a. |
context diagram |
|
b. |
physical DFD |
|
c. |
logical DFD |
|
d. |
system flowchart |
ANS:
B
PTS: 1
20. In
which of the following data flow diagrams does the bubble symbol represent a
process and not the entire system?
|
a. |
context diagram |
|
b. |
physical data flow diagram |
|
c. |
logical data flow diagram |
|
d. |
systems flowchart |
ANS:
C
PTS: 1
21. In a
logical data flow diagram (DFD) for a cash receipts system, each of the
following labels might appear in a bubble except:
|
a. |
cashier |
|
b. |
capture cash receipt |
|
c. |
prepare deposit |
|
d. |
record customer payment |
ANS:
A
PTS: 1
22. The
data flows in a logical data flow diagram (DFD) show:
|
a. |
how the data are
transmitted |
|
b. |
where the data are
transmitted |
|
c. |
the nature of the data
being transmitted |
|
d. |
who transmits the data |
ANS:
C
PTS: 1
23. When
two data flow diagrams (DFDs) have equivalent external data flows, we say that
the two data flow diagrams are:
|
a. |
congruent |
|
b. |
similar |
|
c. |
balanced |
|
d. |
equal |
ANS:
C
PTS: 1
24. A
process in which successive layers of data flow diagrams (DFDs) are constructed
by “exploding” the bubbles on a less detailed DFD to show more detailed data
flows is called:
|
a. |
top-down partitioning |
|
b. |
serial expansion |
|
c. |
balanced construction |
|
d. |
expanded data flows |
ANS:
A
PTS: 1
25. Which
of the following statements related to the construction of data flow diagrams
(DFDs) is false?
|
a. |
The level 0 diagram is the
next level down from the context diagram. |
|
b. |
If the level 0 diagram has
one arrow going into bubble number 1.0 and two arrows leaving bubble number
1.0, then diagram 1.0 will show one arrow entering and two arrows leaving. |
|
c. |
Sources and destinations
are depicted by parallel horizontal lines, between which the name of the
entity is shown. |
|
d. |
Arrows represent a pathway
for data. |
ANS:
C
PTS: 1
26. A
systems flowchart varies from a data flow diagram (DFD) because it:
|
a. |
only represents the
information system |
|
b. |
only represents the
operations system |
|
c. |
only represents the
management system |
|
d. |
represents the management
system, the operations system, and the information system |
ANS:
D
PTS: 1
27. Information
processing activities include:
|
a. |
only automated activities |
|
b. |
activities that retrieve,
transform, and file data |
|
c. |
the sending of data between
entities |
|
d. |
operational activities |
ANS:
B
PTS: 1
28. Why
do auditors and systems analysts use systems documentation?
|
a. |
to understand, explain, and
improve complex systems |
|
b. |
only to provide
justification to management for systems investments |
|
c. |
to reduce the number and
amount of external entities |
|
d. |
to eliminate evidence to be
collected |
ANS:
A
PTS: 1
29. On a
systems flowchart, computer processing is represented by a:
|
a. |
Square |
|
b. |
Trapezoid |
|
c. |
Rectangle |
|
d. |
Parallelogram |
ANS:
C
PTS: 1
30. On a
systems flowchart, a paper file is represented by a:
|
a. |
Triangle |
|
b. |
Cylinder |
|
c. |
Rectangle |
|
d. |
Pentagon |
ANS: A
PTS: 1
31. On a
systems flowchart, a solid line with an arrow indicates a(n):
|
a. |
batch total |
|
b. |
telecommunications link |
|
c. |
off-page connector |
|
d. |
logical flow |
ANS:
D
PTS: 1
32. Which
of the following systems flowcharting symbol descriptions is incorrect?
|
a. |
Disk |
|
b. |
computer process |
|
c. |
manual process |
|
d. |
Display |
ANS:
C
PTS: 1
33. Which
of the following systems flowcharting symbols descriptions is incorrect?
|
a. |
Tape |
|
b. |
on-page connector |
|
c. |
start/stop |
|
d. |
paper file |
ANS:
D
PTS: 1
34. Which
of the following systems flowcharting symbols descriptions is incorrect?
|
a. |
general purpose
input-output |
|
b. |
manual process |
|
c. |
multiple-page document |
|
d. |
punched card |
ANS:
D
PTS: 1
35. How
many circles (bubbles) are included in a correctly drawn context diagram?
|
a. |
Zero |
|
b. |
One |
|
c. |
Three |
|
d. |
Between five and seven
bubbles |
ANS: B
PTS: 1
36. An
information processing activity could be any of the following except:
|
a. |
sending or receiving data
between entities |
|
b. |
document preparation |
|
c. |
data entry |
|
d. |
data verification |
ANS: A
PTS: 1
37. In
drawing a context diagram, we should include:
|
a. |
only exception routines |
|
b. |
only error routines |
|
c. |
only normal processing
routines |
|
d. |
only normal processing and
exception routines |
ANS: C
PTS: 1
38. Bubbles
are labelled with nouns in
|
a. |
physical data flow diagrams |
|
b. |
logical data flow diagrams |
|
c. |
both physical and logical
data flow diagrams |
|
d. |
neither physical nor
logical data flow diagrams |
ANS: A
PTS: 1
39. On a
logical data flow diagram (DFD), data flows:
|
a. |
always go from a
higher-numbered to a lower-numbered bubble |
|
b. |
never go from a
higher-numbered to a lower-numbered bubble |
|
c. |
can go in either direction
as needed |
|
d. |
must go from a bubble to a
square |
ANS:
B
PTS: 1
40. All
of the following are “guidelines” for grouping activities in a level 0
DFD except:
|
a. |
group activities if they
occur in the same place and at the same time |
|
b. |
group activities if they
occur at different times in the same place |
|
c. |
group activities if they
occur at the same time but in different places |
|
d. |
group activities that seem
to be logically related |
ANS:
B
PTS: 1
41. When
a transaction cannot be processed in a routine fashion because of an error or
other processing problems, the transaction must be handled by a(n):
|
a. |
rejection routine |
|
b. |
change report |
|
c. |
exception and summary
report |
|
d. |
exception routine |
ANS: D
PTS: 1
42. The
following is a jumbled list of the activities suggested in this text for
drafting data flow diagrams (DFDs) for an existing system:
|
I. |
Prepare a table of entities
and activities. |
|
II. |
Prepare an annotated table
of entities and activities. |
|
III. |
Draw a physical data flow
diagram. |
|
IV. |
Draw a logical data flow
diagram. |
|
V. |
Draw a context diagram. |
The best sequence for undertaking these activities is:
|
a. |
I, II, V, III, IV |
|
b. |
I, V, III, II, IV |
|
c. |
II, I, III, V, IV |
|
d. |
II, IV, III, I, V |
ANS:
B
PTS: 1
43. Examine
the following context diagram and the related level 0 logical DFD. Which of the
following statements is true?
|
a. |
The diagrams are prepared
correctly. |
|
b. |
A context diagram must have
a least two external entities. |
|
c. |
The diagrams are not
balanced. |
|
d. |
None of the above are true. |
ANS:
C
PTS: 1
44. Which
statement concerning the following diagram 1.0 logical data flow diagram (DFD)
is true?
|
a. |
The data flow diagram
follows DFD guidelines. |
|
b. |
An arrow should never leave
a bubble with no destination. |
|
c. |
Data should only flow from
a data store. |
|
d. |
Data flow diagrams (DFDs)
at this level should show the external entities. |
ANS: A
PTS: 1
45. Which
of the following segments violates guidelines for creating systems flowcharts?
|
a. |
Segment a. |
|
b. |
Segment b. |
|
c. |
Segment c. |
|
d. |
Segment d. |
ANS:
A
PTS: 1
46. The
following systems flowchart segment depicts a data entry clerk keying data from
a source document into a business event data store. Which statement is correct?
|
a. |
The systems flowchart was
created properly. |
|
b. |
The arrow between the
computer process and the data store should be bi-directional. |
|
c. |
The computer process should
be shown in the computer column. |
|
d. |
The second symbol in the
data entry clerk column should be a square. |
ANS:
C
PTS: 1
47. The
following systems flowchart segment depicts a user’s query of a data store to
view information on a computer screen. Which statement is correct?
|
a. |
The systems flowchart was
created properly. |
|
b. |
Only a single direction
arrow should connect the data store symbol to the process query symbol. |
|
c. |
The query input symbol
should be a square. |
|
d. |
The query input symbol
should be in the computer column. |
ANS:
B
PTS: 1
48. The
following systems flowchart segment depicts a user entering business event data
from a source document to update a master file data store. Which statement is
correct?
|
a. |
The systems flowchart was
created properly. |
|
b. |
Only a single disk must be
used to represent the master data. |
|
c. |
The every day symbol should
be connected with a solid line. |
|
d. |
The master data is a
sequential data store. |
ANS:
D
PTS: 1
49. System
flowchart logic should:
|
a. |
flow from left to right |
|
b. |
flow top to bottom |
|
c. |
flow from bottom to top |
|
d. |
a. and b. but minimize
crossed lines and connectors |
ANS:
D
PTS: 1
50. Which
of these represent a comprehensive picture of management, operations and
information systems?
|
a. |
context diagram |
|
b. |
logical data flow diagram |
|
c. |
physical data flow diagram |
|
d. |
systems flowchart |
ANS:
D
PTS: 1
COMPLETION
1. In a
data flow diagram (DFD), a(n) ______________________________ symbol depicts an
entity or a process within which incoming data flows are transformed into
outgoing data flows.
ANS: bubble
PTS: 1
2. In a
data flow diagram (DFD), a(n) ______________________________ symbol represents
a pathway for data.
ANS: data flow
PTS: 1
3. In a
data flow diagram (DFD) data store symbols are represented by
______________________________.
ANS: two horizontal parallel lines
PTS: 1
4. In a
data flow diagram (DFD), a(n) ______________________________ symbol portrays a
source or a destination of data outside the system.
ANS: external entity
PTS: 1
5. A(n) ______________________________
is the top-level, or least detailed, diagram of a system depicting the system
and all its activities as a single bubble and showing the data flows into and
out of the system and into and out of the external entities.
ANS: context diagram
PTS: 1
6. Bubbles
are labelled with verbs in a ____________ data flow diagram.
ANS: logical
PTS: 1
7. ______________________________
are those persons, places, or things outside the system that send data to, or
receive data from, the system.
ANS: External entities
PTS: 1
8. A(n)
______________________________ is a person, place, or thing within the system
that transforms data.
ANS: internal entity
PTS: 1
9. A(n)
______________________________ specifies where, how, and by whom a system’s
activities are accomplished.
ANS:
physical data flow diagram
physical data flow diagram (DFD)
physical DFD
PTS: 1
10. A(n)
______________________________ shows what activities the system is doing
without specifying how, where or by whom the activities are accomplished.
ANS:
logical data flow diagram
logical data flow diagram (DFD)
logical DFD
PTS: 1
11. A(n)
______________________________ data flow diagram (DFD) depicts what activities
the system performs rather than how, where, or by whom they are performed.
ANS: logical
PTS: 1
12. When
the context diagram and the level 0 diagram reflect the equivalent external
data flows, the two diagrams are said to be ______________________________.
ANS: balanced
PTS: 1
13. The
successive subdividing, or exploding, of logical data flow diagrams (DFDs) is
called ______________________________.
ANS: top-down partitioning
PTS: 1
14. A(n)
______________________________ gives a complete picture of a system by
combining physical and logical aspects of the system.
ANS: systems flowchart
PTS: 1
15. A(n)
______________________________ is any action being performed by an internal or
external entity.
ANS: activity
PTS: 1
16. ______________________________
activities include retrieving data from storage, transforming data, or filing
data.
ANS: Information processing
PTS: 1
17. Processes
that handle other-than-normal situations are called ______________________________
routines or ______________________________ routines.
ANS:
exception, error
error, exception
PTS: 1
18. A(n)
______________________________ is a data flow that leaves a bubble but does not
go to any other bubble or data store.
ANS: reject stub
PTS: 1
19. When
we document a(n) ______________________________ system, the central computer
will have one data store/disk symbol.
ANS: enterprise
PTS: 1
20. A(n)
______________________________ depicts a system and all of its activities as a
single bubble.
ANS: context diagram
PTS: 1
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