ACCOUNTING INFORMATION
SYSTEMS EXAM ONE QUESTIONS
WITH COMPLETE ANSWERS
transform - Answer-redefine business processes and relationships
True or false: the accounting role is changing due to technology - Answer-true
business process: - Answer-a defined sequence of business activities that use
resources to transform specific inputs into specific outputs to achieve a business
goal
(constrained by business rules)
Business analysis: - Answer-the process of defining business process requirements
and evaluating potential improvements
involves ascertaining, documenting, and communicating information of business
processes using related tools
Business model: - Answer-a simple abstract representation of one or more business
processes
(typically a graphical depiction of essential business process information)
Documentation - Answer-explains how business processes and business systems
work; a tool for information transmission and communication
What is the purpose of documentation? - Answer-- Sarbanes Oxley Act
(documentation necessary/required for auditing purposes)
- training, describing current processes, auditing, accountability, standardized
interactions, facilitating improvement
Why are business models valuable? - Answer-managing complexity
reconciling viewpoints
eliciting requirements
specifying requirements
managing compliance
supporting training
managing
refusing knowledge
What are activity models? - Answer-describe the sequence of workflow in a business
process or processes
ex. flowchart
, What is the purpose of an activity model? - Answer-represent the sequential flow and
control logic of related activities; important tools for analyzing/improving processes
Workflow models must be able to describe: - Answer-- Events that start, change, or
stop flow in the process
- activities and tasks within the process
- the sequence of flow between tasks
- decision points that affect the flow
- the division of activity depending on organizational roles
What are the characteristics of a good BPMN model? - Answer-- correct
- clear
- complete
- consistent
events - Answer-things that happen/affect the flow of a business process
activities - Answer-where the work takes place; represented processes or tasks
depending on the level of detail
sequence flows - Answer-shows the order of activities in a business diagram
gateways - Answer-control the branching and merging of flow paths in a business
process
annotations - Answer-text that allows the analyst to add descriptive information to the
diagram
pool - Answer-organization
lane - Answer-individual departments
message flows - Answer-interactions between 2 pools are represented by a
message flow (dashed arrow)
Token concept - Answer-visualize a token flowing through process to understand
how the various elements interact
flow object types - Answer-events, activities, gateways that are connected by
sequence flows
What are some of the different gateway types? - Answer-- exclusive: one and one
only
- inclusive: one or more paths can be taken out
- parallel: all paths are taken out of the gateway
inclusive gateway (symbol) - Answer-
exclusive gateway (symbol) - Answer-either one
SYSTEMS EXAM ONE QUESTIONS
WITH COMPLETE ANSWERS
transform - Answer-redefine business processes and relationships
True or false: the accounting role is changing due to technology - Answer-true
business process: - Answer-a defined sequence of business activities that use
resources to transform specific inputs into specific outputs to achieve a business
goal
(constrained by business rules)
Business analysis: - Answer-the process of defining business process requirements
and evaluating potential improvements
involves ascertaining, documenting, and communicating information of business
processes using related tools
Business model: - Answer-a simple abstract representation of one or more business
processes
(typically a graphical depiction of essential business process information)
Documentation - Answer-explains how business processes and business systems
work; a tool for information transmission and communication
What is the purpose of documentation? - Answer-- Sarbanes Oxley Act
(documentation necessary/required for auditing purposes)
- training, describing current processes, auditing, accountability, standardized
interactions, facilitating improvement
Why are business models valuable? - Answer-managing complexity
reconciling viewpoints
eliciting requirements
specifying requirements
managing compliance
supporting training
managing
refusing knowledge
What are activity models? - Answer-describe the sequence of workflow in a business
process or processes
ex. flowchart
, What is the purpose of an activity model? - Answer-represent the sequential flow and
control logic of related activities; important tools for analyzing/improving processes
Workflow models must be able to describe: - Answer-- Events that start, change, or
stop flow in the process
- activities and tasks within the process
- the sequence of flow between tasks
- decision points that affect the flow
- the division of activity depending on organizational roles
What are the characteristics of a good BPMN model? - Answer-- correct
- clear
- complete
- consistent
events - Answer-things that happen/affect the flow of a business process
activities - Answer-where the work takes place; represented processes or tasks
depending on the level of detail
sequence flows - Answer-shows the order of activities in a business diagram
gateways - Answer-control the branching and merging of flow paths in a business
process
annotations - Answer-text that allows the analyst to add descriptive information to the
diagram
pool - Answer-organization
lane - Answer-individual departments
message flows - Answer-interactions between 2 pools are represented by a
message flow (dashed arrow)
Token concept - Answer-visualize a token flowing through process to understand
how the various elements interact
flow object types - Answer-events, activities, gateways that are connected by
sequence flows
What are some of the different gateway types? - Answer-- exclusive: one and one
only
- inclusive: one or more paths can be taken out
- parallel: all paths are taken out of the gateway
inclusive gateway (symbol) - Answer-
exclusive gateway (symbol) - Answer-either one
