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Test Bank For Accounting Information Systems 13th Edition By Marshall-B.-Romney

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Test Bank For Accounting Information Systems 13th Edition By Marshall-B.-Romney

Accounting Information Systems, 13e (Romney/Steinbart)

Chapter 3   Systems Documentation Techniques

3.1   Prepare and use data flow diagrams to understand, evaluate, and document information systems.

1) Graphical representations of information are often supplemented by 

A) narrative descriptions.

B) relevant e-mail communications.

C) logic charts. 

D) oral descriptions from management. 

Answer:  A

Objective:  Learning Objective 1

Difficulty:  Easy

AACSB:  Analytic

2) All of the following are guidelines for preparing data flow diagrams except

A) show the most detail in the highest-level DFD.

B) include all storage files, even if they are only temporary.

C) uniquely name all data flows.

D) sequentially number process bubbles.

Answer:  A

Objective:  Learning Objective 1

Difficulty:  Moderate

AACSB:  Analytic

3) The Sarbanes-Oxley Act requires independent auditors to

A) create flowcharts to document business processes.

B) understand a client’s system of internal controls.

C) establish effective internal controls.

D) prepare and understand all types of system documentation. 

Answer:  B

Objective:  Learning Objective 1

Difficulty:  Moderate

AACSB:  Analytic

4) The passage of the Sarbanes Oxley Act 

A) made documentation skills even more important.

B) requires public companies to prepare an annual internal control report.

C) mandates that auditors must be able to prepare, evaluate and read documentation tools such as flowcharts.

D) all of the above

Answer:  D

Objective:  Learning Objective 1

Difficulty:  Easy

AACSB:  Analytic

5) Which of the following is not a true statement? 

A) Documentation tools save an organization both time and money.

B) Documentation tools are used extensively in the systems development process.

C) Data flow diagrams and flowcharts are the two most frequently used systems development documentation tools.

D) Data flow diagrams and flowcharts are difficult to prepare and revise using software packages.

Answer:  D

Objective:  Learning Objective 1

Difficulty:  Easy

AACSB:  Analytic

6) A data flow diagram 

A) is a graphical description of the source and destination of data that shows how data flow within an organization. 

B) is a graphical description of the flow of documents and information between departments or areas of responsibility. 

C) is a graphical description of the relationship among the input, processing, and output in an information system. 

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

Answer:  A

Objective:  Learning Objective 1

Difficulty:  Easy

AACSB:  Analytic

7) In a DFD, a “data sink” is also known as a

A) data store. 

B) transformation process. 

C) data flow. 

D) data destination. 

Answer:  D

Objective:  Learning Objective 1

Difficulty:  Easy

AACSB:  Analytic

8) In preparing a DFD, when data are transformed through a process, the symbol used should be 

A) a circle. 

B) an arrow. 

C) a square. 

D) two horizontal lines. 

Answer:  A

Objective:  Learning Objective 1

Difficulty:  Easy

AACSB:  Analytic

9) In general, a data destination will be shown by 

A) an arrow pointing away. 

B) an arrow pointing in. 

C) arrows pointing both ways. 

D) no arrows, only two horizontal lines. 

Answer:  B

Objective:  Learning Objective 1

Difficulty:  Easy

AACSB:  Analytic

10) In a data flow diagram of the customer payment process, “update receivables” will appear above or in 

A) a square. 

B) a circle. 

C) two horizontal lines. 

D) none of the above 

Answer:  B

Objective:  Learning Objective 1

Difficulty:  Easy

AACSB:  Analytic

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Test Bank For Accounting Information Systems 13th Edition By Marshall-B.-Romney
Test Bank For Accounting Information Systems 13th Edition By Marshall-B.-Romney
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