ACCOUNTING INFORMATION SYSTEMS GLOBAL EDITION 14TH ED BY MARSHALL B – TEST BANK

Take a look at Financial institution For ACCOUNTING INFORMATION SYSTEMS GLOBAL EDITION 14TH ED BY MARSHALL B

ISBN-13: 978-1292220086 ISBN-10: 1292220082

Chapter 3   Techniques Documentation Strategies

1   Put together and use knowledge circulate diagrams to grasp, consider, and doc info methods.

1) Graphical representations of knowledge are sometimes supplemented by 

A) narrative descriptions.

B) related e-mail communications.

C) logic charts. 

D) oral descriptions from administration. 

Reply:  A

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Straightforward

AACSB:  Analytical Considering

2) All the following are pointers for getting ready knowledge circulate diagrams besides

A) present probably the most element within the highest-degree DFD.

B) embody all storage recordsdata, even when they’re solely short-term.

C) uniquely title all knowledge flows.

D) sequentially quantity course of bubbles.

Reply:  A

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Reasonable

AACSB:  Analytical Considering

3) The Sarbanes-Oxley Act requires impartial auditors to

A) create flowcharts to doc enterprise processes.

B) perceive a consumer’s system of inside controls.

C) set up efficient inside controls.

D) put together and perceive all sorts of system documentation. 

Reply:  B

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Reasonable

AACSB:  Analytical Considering

4) The passage of the Sarbanes Oxley Act 

A) made documentation abilities much more essential.

B) requires public firms to arrange an annual inside management report.

C) mandates that auditors should be capable to put together, consider and browse documentation instruments resembling flowcharts.

D) All the above.

Reply:  D

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Straightforward

AACSB:  Analytical Considering

5) Which of the next is not a real assertion? 

A) Documentation instruments save a corporation each money and time.

B) Documentation instruments are used extensively within the methods improvement course of.

C) Information circulate diagrams and flowcharts are the 2 most incessantly used methods improvement documentation instruments.

D) Information circulate diagrams and flowcharts are troublesome to arrange and revise utilizing software program packages.

Reply:  D

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Straightforward

AACSB:  Analytical Considering

6) An information circulate diagram 

A) is a graphical description of the supply and vacation spot of information that reveals how knowledge circulate inside a corporation. 

B) is a graphical description of the circulate of paperwork and data between departments or areas of accountability. 

C) is a graphical description of the connection among the many enter, processing, and output in an info system. 

D) is a graphical description of the sequence of logical operations that a pc performs because it executes a program. 

Reply:  A

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Straightforward

AACSB:  Analytical Considering

7) In a DFD, a “knowledge sink” is also referred to as a

A) knowledge retailer. 

B) transformation course of. 

C) knowledge circulate. 

D) knowledge vacation spot. 

Reply:  D

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Straightforward

AACSB:  Analytical Considering

8) In a DFD, a “bubbles” is also referred to as a

A) knowledge retailer. 

B) transformation course of. 

C) knowledge circulate. 

D) knowledge vacation spot. 

Reply:  B

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Straightforward

AACSB:  Analytical Considering

9) In getting ready a DFD, when knowledge are remodeled by way of a course of, the image used must be 

A) a circle. 

B) an arrow. 

C) a sq.. 

D) two horizontal strains. 

Reply:  A

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Straightforward

AACSB:  Analytical Considering

10) Typically, an information vacation spot shall be proven by 

A) an arrow pointing away. 

B) an arrow pointing in. 

C) arrows pointing each methods. 

D) no arrows, solely two horizontal strains. 

Reply:  B

Idea:  Information circulate diagrams

Goal:  Studying Goal 1

Issue:  Straightforward

AACSB:  Analytical Considering