Accounting Information Systems 11th Edition Bodnar Test Bank

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Accounting Information Systems 11th Edition Bodnar Test Bank

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Copyright © 2013 Pearson Education, Inc. publishing as Prentice Hall
Accounting Information Systems, 11e (Bodnar/Hopwood)
Chapter 2 Systems Techniques and Documentation
1) Tools used in the analysis, design, and documentation of system and subsystem relationships
are known as system techniques.
Answer: TRUE
Diff: 2
Learning Obj.: 1
2) The interim audit requires some type of substantive testing.
Answer: FALSE
Diff: 1
Learning Obj.: 1
3) Substantive testing involves direct verification of financial statement figures.
Answer: TRUE
Diff: 2
Learning Obj.: 1
4) When evaluating internal controls, auditors are usually not concerned with the flow of
processing and distribution of documents within an application system.
Answer: FALSE
Diff: 2
Learning Obj.: 1, 2
5) Auditors undertake compliance testing to determine the degree of reliance of existing internal
controls.
Answer: TRUE
Diff: 2
Learning Obj.: 1
6) It is desirable for auditors to have a basic understanding of systems techniques.
Answer: TRUE
Diff: 1
Learning Obj.: 1
7) The usual focus of an audit is to review an existing system rather than design a new system.
Answer: TRUE
Diff: 2
Learning Obj.: 1
8) Analytic and system flowcharts are seldom found in the working papers of auditors.
Answer: FALSE
Diff: 1
Learning Obj.: 1
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9) A systems development project generally consists of three main phases.
Answer: TRUE
Diff: 2
Learning Obj.: 1
10) Systems techniques assist the analyst in the collection and organization of facts.
Answer: TRUE
Diff: 2
Learning Obj.: 1
11) Systems analysis involves formulating a blueprint for a completed system.
Answer: FALSE
Diff: 2
Learning Obj.: 1
12) Auditors primarily use IPO and HIPO charts.
Answer: FALSE
Diff: 1
Learning Obj.: 1
13) Section 404 of the Sarbanes-Oxley Act requires that annual filings of publicly traded
companies include a statement of management’s responsibility for establishing and maintaining
adequate internal control as well as an assessment of the effectiveness of that internal control.
Answer: TRUE
Diff: 1
Learning Obj.: 1
14) Section 404 of the Sarbanes-Oxley Act requires that monthly filings of publicly traded
companies include a statement of management’s responsibility for establishing and maintaining
adequate internal control as well as an assessment of the effectiveness of that internal control.
Answer: FALSE
Diff: 1
Learning Obj.: 1
15) Manual input/output and connector symbols are among the basic flowchart symbols.
Answer: FALSE
Diff: 2
Learning Obj.: 2
16) In the United States, the AICPA is responsible for establishing standard flowchart symbols.
Answer: FALSE
Diff: 1
Learning Obj.: 2
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17) The four basic symbols corresponding to basic data processing functions are the input/output
symbol, the process symbol, the flowline symbol, and the annotation or comment symbol.
Answer: TRUE
Diff: 2
Learning Obj.: 2
18) If no special symbol exists to depict a function, verbal descriptions are used in the flowchart.
Answer: FALSE
Diff: 3
Learning Obj.: 2
19) The decision symbol represents a named procedure consisting of one or more operations or
program steps that are not specified within the set of flowcharts.
Answer: FALSE
Diff: 3
Learning Obj.: 2
20) The decision symbol represents a decision or switching type of operation that determines
which of a number of alternative paths is to be followed.
Answer: TRUE
Diff: 3
Learning Obj.: 2
21) The normal flow direction of a flowchart is from left to right and top to bottom.
Answer: TRUE
Diff: 1
Learning Obj.: 2
22) The triangle is a specialized symbol representing a decision process.
Answer: FALSE
Diff: 3
Learning Obj.: 2
23) When the flow is bidirectional, it can only be shown by double lines.
Answer: FALSE
Diff: 3
Learning Obj.: 2
24) An IPO chart provides a narrative description of the inputs needed to generate desired system
outputs.
Answer: TRUE
Diff: 2
Learning Obj.: 4
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25) A HIPO chart contains two segments: a hierarchy chart and one or more IPO charts.
Answer: TRUE
Diff: 1
Learning Obj.: 4
26) An IPO chart can provide much detail concerning the processing function.
Answer: FALSE
Diff: 1
Learning Obj.: 4
27) HIPO structures a “bottom-up” strategy in structured systems analysis and design.
Answer: FALSE
Diff: 2
Learning Obj.: 4
28) A program flowchart is also known as a block flowchart.
Answer: TRUE
Diff: 1
Learning Obj.: 2
29) A systems flowchart is more detailed concerning individual processing functions than a
program flowchart.
Answer: FALSE
Diff: 1
Learning Obj.: 2
30) The intent of using DFDs is to clearly separate the logical process of systems analysis from
the physical process of systems design.
Answer: TRUE
Diff: 2
Learning Obj.: 2
31) A DFD may consist of either DFD or ANSI flowchart symbols.
Answer: FALSE
Diff: 2
Learning Obj.: 2
32) A document flowchart is similar to a systems flowchart.
Answer: FALSE
Diff: 3
Learning Obj.: 2
33) The forms distribution chart is closely related to the document flowchart.
Answer: TRUE
Diff: 1
Learning Obj.: 2
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Copyright © 2013 Pearson Education, Inc. publishing as Prentice Hall
34) The sandwich rule states that every process symbol should be placed between an input and
output symbol.
Answer: TRUE
Diff: 2
Learning Obj.: 2
35) UML is a United States standard, not yet supported by the International Standards
Organization.
Answer: FALSE
Diff: 1
Learning Obj.: 4
36) UML is a collection of modeling tools used to model the specifics of software development
including functional equivalents of data flow diagrams, document flowcharting, and analytical
flowcharting.
Answer: TRUE
Diff: 2
Learning Obj.: 4
37) In UML, use case diagrams model the flow of activities involved in a single process.
Answer: FALSE
Diff: 2
Learning Obj.: 4
38) The business process diagram focuses on the sequence of activities in a business process.
Answer: TRUE
Diff: 2
Learning Obj.: 4
39) BPMN basic symbols include the task, sequence flow, gateway, and event symbols.
Answer: TRUE
Diff: 2
Learning Obj.: 4
40) BPMN basic symbols include input/output, process, flowline, and annotation symbols.
Answer: FALSE
Diff: 2
Learning Obj.: 4
41) All BPDs contain at least two pools.
Answer: FALSE
Diff: 2
Learning Obj.: 4
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42) Preparing flowcharts can be viewed as more ________ than ________.
Answer: art; science
Diff: 2
Learning Obj.: 3
43) ________ ________ are a fact-gathering technique where persons provide written answers to
general, rather than specific, questions.
Answer: Open-ended questionnaires
Diff: 2
Learning Obj.: 4
44) ________ ________ is based on the premise that quantitative measurement is essential to the
design of efficient procedures.
Answer: Work measurement
Diff: 2
Learning Obj.: 4
45) The formula for capacity utilization can be expressed as Total time ________ / Total
________ time.
Answer: available; task
Diff: 2
Learning Obj.: 4
46) After operational characteristics of a system have been identified and selected through some
form of work measurement, a work ________ ________ must be undertaken to assign specific
tasks to employees.
Answer: distribution analysis
Diff: 2
Learning Obj.: 4
47) The basic ________ symbol represents the making available of data for processing or the
recording of processed information.
Answer: input/output
Diff: 1
Learning Obj.: 2
48) A(n) ________ flowchart identifies the overall flow of operations in a system, and focuses
on storage media and processing functions.
Answer: systems
Diff: 1
Learning Obj.: 2
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49) ________ flowcharts are organized into columns or groups representing processing functions
performed by different entities.
Answer: Analytic
Document
Diff: 1
Learning Obj.: 3
50) When a flowchart covers more than one page, the continuation between pages is shown with
a(n) ________ symbol.
Answer: connector
Diff: 1
Learning Obj.: 3
51) Terminator, process, data store, and data flow are the primary symbols used in the
construction of ________ ________ ________ ________.
Answer: logical data flow diagrams
DFDs
Diff: 1
Learning Obj.: 4
52) The ________ is a specialized process symbol that represents a decision process in a
flowchart.
Answer: diamond
Diff: 2
Learning Obj.: 3
53) A branching table depicts a decision function by means of a statement of the ________ to be
made, a list of ________ that can occur, and the path to be followed for each condition.
Answer: decision; conditions
Diff: 2
Learning Obj.: 4