Which documentation technique best reveals communication inadequacies in a manual accounting system?

A DFD is a representation of which of the following?

relationship among modules, data, and programs of an AIS?

flow of data in an organization?

decision rules in a computer program?

computer hardware configuration?

-this is type that is most commonly used and the one you will probably prepare as part of your job.
-They trace the flow of documents from cradle to grave. They show where each document originates, its distribution, the purposes for which it is used, its ultimate disposition, and everything that happens as it flows through the system.
-A document flowchart is particularly useful in analyzing the adequacy of control procedures in a system, such as internal checks and segregations of functions. Document flowcharts used to describe and evaluate internal controls are referred to as internal control flowcharts.
-The document flowchart can reveal weaknesses or inefficiencies in a system, such as inadequate communication flows, unnecessary complexity in document flows, or procedures responsible for causing wasteful delays.
-Despite the title, "document flowchart," you can (will) have manual and electronic inputs/outputs/ processes in a document flowchart.

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CH 3

MULTIPLE CHOICE

1.The narratives, diagrams, charts, and other written materials that explain how a system works are

collectively called

a)documentation.

b)data flows.

c)flowcharts.

d)schema.

2.One popular means of documenting a system is to develop diagrams, flowcharts, tables, and other graphical

representations of information. These are often supplemented by

a)product specifications.

b)narrative descriptions.

c)logic charts.

d)oral descriptions from management.

3.The graphic description of the flow of data within an organization is called a

a)systems flowchart.

b)data flow diagram.

c)context diagram.

d)document flowchart.

4.A graphical representation of the flow of documents and information between departments or areas of

responsibility within an organization is called

a)a data flow diagram.

b)a document flowchart.

c)a system flowchart.

d)a program flowchart.

5.A graphical representation of the relationship among the input, processing and output in an information

system is called

a)a data flow diagram.

b)a document flowchart.

c)a system flowchart.

d)a program flowchart.

6.A graphical description of the sequence of logical operations that a computer performs is called

a)a data flow diagram.

b)a document flowchart.

c)a system flowchart.

d)a program flowchart.

7.SAS No. 94 requires that independent auditors be able to

a)draw computerized flowcharts.

b)prepare flowcharts and decision tables before conducting an audit.

c)understand a client's system of internal controls before conducting an audit.

d)prepare and understand any type of system documentation.

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