ACCT 3603 - Ch3

A Business Process Diagram (BPD) provides the reader an easily understood ________ of what takes place in a business process.

visualization

When preparing a document flowchart, the names of organizational departments or job functions should appear in the

column headings.

Which is a true statement regarding the use of the manual processing symbol in a flowchart?

Each manual processing symbol should have an input and an output.

Which is a true statement regarding a document flowchart?

A document flowchart is particularly useful in analyzing the adequacy of internal control procedures.

The Sarbanes-Oxley Act requires independent auditors to

understand a client’s system of internal controls.

The passage of the Sarbanes-Oxley Act

all of the above.

Which symbol would be used in a flowchart to represent a computer process?

#5

Which symbol would be used in a flowchart to represent an invoice sent to a customer?

#1

Which symbol would be used in a flowchart to represent a general ledger?

#2

Which symbol would be used in a flowchart to represent a manual process?

#6

Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on the same page?

#14

Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on a different page?

#15

Which symbol would be used in a flowchart to represent a file of paper documents?

#9

Which symbol would be used in a flowchart to represent a general ledger master file kept on digital disk?

#7

Which symbol would be used in a flowchart to represent customer credit request sent by a sales person to the credit manager?

#1

Which symbol would be used in a flowchart to represent the display of a report on a computer screen?

#3

Which symbol would be used in a flowchart to represent a payroll master file kept on magnetic tape?

#8

Which symbol would be used in a flowchart to represent a beginning, an ending, or a connection to another procedure?

#16

Which symbol would be used in a flowchart to represent a flow of data or documents?

#12

A flowchart that depicts the relationships among the input, processing, and output of an AIS is

a system flowchart.

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

show the most detail in the highest-level DFD.

Which of the following is not a true statement?

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

A data flow diagram

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

Data flow diagrams depict

processes, but not who is performing the processes.

What are the three key pieces of data in an event log used for process mining?

event description, time stamp, and case identifier

Process mining is primarily used for

understanding and improving actual business processes.

In process mining, the most efficient and effective variant is referred to as

the happy path.

What can an event log visualization in process mining help identify?

weaknesses or inefficiencies in the process

In the context of process mining, what does the term “happy path” refer to?

the most efficient and effective process variant