©THESTAR 2024/2025 ALL RIGHTS RESERVED 12:43 PM.
ACTG 313 Exam 2 Questions With Correct
Answers 100% Verified.
Why document systems? - Answer✔-Accountants must be able to read documentation and
understand how a system works (e.g., auditors need to assess risk)
-Sarbanes-Oxley Act (SOX) requires management to assess internal controls and auditors to
evaluate the assessment
-Used for systems development and changes
business process diagrams - Answer✔-visual way to represent activities in a business process
-intent is that all business users can easily understand the process from a standard notation
(Business Process Modeling Notation)
-can show the organizational unit performing the activity
business process diagram symbols - Answer✔
guidelines for drawing business process diagram - Answer✔-identify and understand the
business process
-decide level or detail (summary or detailed)
-organize diagram (as many rows needed to explain the process)
-enter each business process (beginning and ending)
-draw a rough sketch, refine, and finalize
flowcharts - Answer✔describe an information system showing inputs and outputs, information
activities, data storage, data flows, decision steps
-key strengths are that they can easily capture control via decision points, show manual vs
automated processes
1|Page
, ©THESTAR 2024/2025 ALL RIGHTS RESERVED 12:43 PM.
common flowchart symbols - Answer✔
common flowchart symbols 2 - Answer✔
common flowchart symbols 3 - Answer✔
common flowchart symbols 4 - Answer✔
types of flowcharts - Answer✔document - shows the flow of documents and data for a process,
useful in evaluating internal controls
system - depicts the data processing cycle for a process
program - illustrates the sequence of logic in the system process
guidelines for drawing flow charts - Answer✔-understand the system you are trying to
represent
-identify business processes, documents, data flows, and data processing procedures
-organize the flowchart so that it reads from top to bottom and left to right
-clearly label all symbols
-use page connectors (if it cannot fit on one page)
-edit/review/refine to make it easy to read and understand
data flow diagrams - Answer✔focuses on the data flows for -
-processes
-sources and destinations of the data
-data stores
DFD are visually simple and can be used to represent the same process at a high abstract
(summary) or detailed level
data flow diagrams symbols - Answer✔
basic guidelines for creating DFD - Answer✔-Understand the system that you are trying to
represent.
-A DFD is a simple representation meaning that you need to consider what is relevant and what
needs to be included.
-Start with a high level (context diagram) to show how data flows between outside entities and
inside the system. Use additional DFD's at the detailed level to show how data flows within the
system.
2|Page
ACTG 313 Exam 2 Questions With Correct
Answers 100% Verified.
Why document systems? - Answer✔-Accountants must be able to read documentation and
understand how a system works (e.g., auditors need to assess risk)
-Sarbanes-Oxley Act (SOX) requires management to assess internal controls and auditors to
evaluate the assessment
-Used for systems development and changes
business process diagrams - Answer✔-visual way to represent activities in a business process
-intent is that all business users can easily understand the process from a standard notation
(Business Process Modeling Notation)
-can show the organizational unit performing the activity
business process diagram symbols - Answer✔
guidelines for drawing business process diagram - Answer✔-identify and understand the
business process
-decide level or detail (summary or detailed)
-organize diagram (as many rows needed to explain the process)
-enter each business process (beginning and ending)
-draw a rough sketch, refine, and finalize
flowcharts - Answer✔describe an information system showing inputs and outputs, information
activities, data storage, data flows, decision steps
-key strengths are that they can easily capture control via decision points, show manual vs
automated processes
1|Page
, ©THESTAR 2024/2025 ALL RIGHTS RESERVED 12:43 PM.
common flowchart symbols - Answer✔
common flowchart symbols 2 - Answer✔
common flowchart symbols 3 - Answer✔
common flowchart symbols 4 - Answer✔
types of flowcharts - Answer✔document - shows the flow of documents and data for a process,
useful in evaluating internal controls
system - depicts the data processing cycle for a process
program - illustrates the sequence of logic in the system process
guidelines for drawing flow charts - Answer✔-understand the system you are trying to
represent
-identify business processes, documents, data flows, and data processing procedures
-organize the flowchart so that it reads from top to bottom and left to right
-clearly label all symbols
-use page connectors (if it cannot fit on one page)
-edit/review/refine to make it easy to read and understand
data flow diagrams - Answer✔focuses on the data flows for -
-processes
-sources and destinations of the data
-data stores
DFD are visually simple and can be used to represent the same process at a high abstract
(summary) or detailed level
data flow diagrams symbols - Answer✔
basic guidelines for creating DFD - Answer✔-Understand the system that you are trying to
represent.
-A DFD is a simple representation meaning that you need to consider what is relevant and what
needs to be included.
-Start with a high level (context diagram) to show how data flows between outside entities and
inside the system. Use additional DFD's at the detailed level to show how data flows within the
system.
2|Page
