ACC 3385 CHAPTER 3 EXAM QUESTIONS ANSWERED CORRECTLY LATEST UPDATE 2026
Data Flow Diagram (DFD) - Answers A graphical representation of a system showing processes, data
stores, data flows, and external entities.
Context Diagram - Answers The highest-level DFD that shows the entire system as one process and its
interaction with external entities.
Logical DFD - Answers Shows what the system does (processes and data flows) without showing who
performs them.
Physical DFD - Answers Shows who performs the processes and how they are implemented.
External Entity - Answers A person or organization outside the system that sends or receives data
(represented by a square).
Process (DFD) - Answers A transformation of data using an action verb (represented by a circle).
Data Flow - Answers Movement of data between entities, processes, or data stores (represented by
an arrow).
Data Store - Answers A repository of data such as a file or database (represented by two horizontal
lines).
Internal Control Symbol (DFD) - Answers A yellow triangle showing an internal control objective is
met.
Balanced DFD - Answers A DFD where all external data flows remain consistent across all levels of
decomposition.
DFD Decomposition - Answers Breaking a DFD into lower-level diagrams to show more detail.
Black Hole Process - Answers A process with inputs but no outputs.
Miracle Process - Answers A process with outputs but no inputs.
Data Sink - Answers A data flow that goes into a process but does not originate from anywhere.
Data Source - Answers A data flow that originates but does not go anywhere.
Transformation Process - Answers An activity that changes data (e.g., calculate, update, record,
summarize).
NOT a Transformation Process - Answers Sending or receiving data.
General DFD Rule - Answers Processes must have at least one input and one output.
DFD Naming Rule (Process) - Answers Must use an active verb (e.g., Update Accounts Receivable).
DFD Naming Rule (Data Flow) - Answers Must describe the data (e.g., Sales Order, Payment).
DFD Naming Rule (Data Store) - Answers Must describe the data stored (e.g., Accounts Receivable
File).
DFD Layout Rule - Answers Should flow left to right, top to bottom.
DFD Design Rule - Answers Avoid crossing lines.
DFD Process Limit Rule - Answers No more than 7 processes per diagram.
Flowchart - Answers A diagram that shows both the logical and physical aspects of a system.
Document Flowchart - Answers Shows flow of documents between departments.
Internal Control Flowchart - Answers Used to evaluate segregation of duties and internal controls.
System Flowchart - Answers Shows interaction between hardware and software components.
Program Flowchart - Answers Shows sequence of logical operations within a computer program.
Document Symbol - Answers Represents a paper document or report.
Multiple Document Symbol - Answers Represents multiple copies of a document (numbered).
Electronic Data Entry - Answers Data entered into a computer.
Electronic Output - Answers Information displayed on a screen.
Computer Processing Symbol - Answers Process performed by a computer.
Manual Operation Symbol - Answers Process performed manually.
Database Symbol - Answers Data stored electronically.
Manual File Symbol - Answers Manually stored documents (A = Alphabetical, D = Date, N = Numeric).
Flow Line - Answers Shows direction of processing (top to bottom, left to right).
Terminal Symbol - Answers Beginning or end of a process (also external party).
On-Page Connector - Answers Connects parts of a flowchart on the same page.
Annotation Symbol - Answers Adds explanatory comments.
Internal vs External Entity (DFD) - Answers External entities are outside the system boundary; internal
processes are inside.
System Boundary - Answers Defines what is included in the system and what is outside it.
Segregation of Duties - Answers Dividing responsibilities to reduce fraud risk.
Data Flow Diagram (DFD) - Answers A graphical representation of a system showing processes, data
stores, data flows, and external entities.
Context Diagram - Answers The highest-level DFD that shows the entire system as one process and its
interaction with external entities.
Logical DFD - Answers Shows what the system does (processes and data flows) without showing who
performs them.
Physical DFD - Answers Shows who performs the processes and how they are implemented.
External Entity - Answers A person or organization outside the system that sends or receives data
(represented by a square).
Process (DFD) - Answers A transformation of data using an action verb (represented by a circle).
Data Flow - Answers Movement of data between entities, processes, or data stores (represented by
an arrow).
Data Store - Answers A repository of data such as a file or database (represented by two horizontal
lines).
Internal Control Symbol (DFD) - Answers A yellow triangle showing an internal control objective is
met.
Balanced DFD - Answers A DFD where all external data flows remain consistent across all levels of
decomposition.
DFD Decomposition - Answers Breaking a DFD into lower-level diagrams to show more detail.
Black Hole Process - Answers A process with inputs but no outputs.
Miracle Process - Answers A process with outputs but no inputs.
Data Sink - Answers A data flow that goes into a process but does not originate from anywhere.
Data Source - Answers A data flow that originates but does not go anywhere.
Transformation Process - Answers An activity that changes data (e.g., calculate, update, record,
summarize).
NOT a Transformation Process - Answers Sending or receiving data.
General DFD Rule - Answers Processes must have at least one input and one output.
DFD Naming Rule (Process) - Answers Must use an active verb (e.g., Update Accounts Receivable).
DFD Naming Rule (Data Flow) - Answers Must describe the data (e.g., Sales Order, Payment).
DFD Naming Rule (Data Store) - Answers Must describe the data stored (e.g., Accounts Receivable
File).
DFD Layout Rule - Answers Should flow left to right, top to bottom.
DFD Design Rule - Answers Avoid crossing lines.
DFD Process Limit Rule - Answers No more than 7 processes per diagram.
Flowchart - Answers A diagram that shows both the logical and physical aspects of a system.
Document Flowchart - Answers Shows flow of documents between departments.
Internal Control Flowchart - Answers Used to evaluate segregation of duties and internal controls.
System Flowchart - Answers Shows interaction between hardware and software components.
Program Flowchart - Answers Shows sequence of logical operations within a computer program.
Document Symbol - Answers Represents a paper document or report.
Multiple Document Symbol - Answers Represents multiple copies of a document (numbered).
Electronic Data Entry - Answers Data entered into a computer.
Electronic Output - Answers Information displayed on a screen.
Computer Processing Symbol - Answers Process performed by a computer.
Manual Operation Symbol - Answers Process performed manually.
Database Symbol - Answers Data stored electronically.
Manual File Symbol - Answers Manually stored documents (A = Alphabetical, D = Date, N = Numeric).
Flow Line - Answers Shows direction of processing (top to bottom, left to right).
Terminal Symbol - Answers Beginning or end of a process (also external party).
On-Page Connector - Answers Connects parts of a flowchart on the same page.
Annotation Symbol - Answers Adds explanatory comments.
Internal vs External Entity (DFD) - Answers External entities are outside the system boundary; internal
processes are inside.
System Boundary - Answers Defines what is included in the system and what is outside it.
Segregation of Duties - Answers Dividing responsibilities to reduce fraud risk.
