Chapter 3 Summary – Accounting Information Systems
A Program Flowchart
A Program Flowchart illustrates the sequence of logical operations performed by a computer in
executing a program. - correct answer ✔✔Carly Jackson is a staff auditor for KPMG. She has
been asked to document the client's existing accounting information system so the engagement
team can assess the client's adequacy of controls around financial reporting. She decides to
begin by examining the client's key software applications, examining a flowchart that illustrates
the sequence of logical operations performed by the system in executing the application. To do
this, Carly should ask the client for what type of flowchart?
A circle.
A circle represents a transformation process. These are the processes that transform data from
inputs to outputs. Typically an action/verb. - correct answer ✔✔In preparing a DFD, when data
are transformed through a process, the symbol used should be
A document flowchart.
Flowcharts are a pictorial, analytical technique used to describe some aspect of an information
system in a clear, concise, and logical manner.
A DOCUMENT FLOWCHART illustrates the flow of documents and data among areas of
responsibility within an organization. - correct answer ✔✔Which of the following systems
documentation techniques illustrate the flow of data among areas of responsibility in an
organization?
A system flowchart - correct answer ✔✔A flowchart that depicts the relationships among the
input, processing, and output of an AIS is
A Program Flowchart
A Program Flowchart illustrates the sequence of logical operations performed by a computer in
executing a program. - correct answer ✔✔Carly Jackson is a staff auditor for KPMG. She has
been asked to document the client's existing accounting information system so the engagement
team can assess the client's adequacy of controls around financial reporting. She decides to
begin by examining the client's key software applications, examining a flowchart that illustrates
the sequence of logical operations performed by the system in executing the application. To do
this, Carly should ask the client for what type of flowchart?
A circle.
A circle represents a transformation process. These are the processes that transform data from
inputs to outputs. Typically an action/verb. - correct answer ✔✔In preparing a DFD, when data
are transformed through a process, the symbol used should be
A document flowchart.
Flowcharts are a pictorial, analytical technique used to describe some aspect of an information
system in a clear, concise, and logical manner.
A DOCUMENT FLOWCHART illustrates the flow of documents and data among areas of
responsibility within an organization. - correct answer ✔✔Which of the following systems
documentation techniques illustrate the flow of data among areas of responsibility in an
organization?
A system flowchart - correct answer ✔✔A flowchart that depicts the relationships among the
input, processing, and output of an AIS is
