Chapter 7: Systems mapping and documentation
Multiple-choice questions
1. The ___________ is used to identify the system of interest.
*a. context diagram
b. process map
c. data flow diagram
d. none of the options are correct
Correct answer: a
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
2. The documentation type that best addresses the question of “where do the activities fit
within the rest of the organisation” is a:
a. system flowchart.
b. process map.
*c. data flow diagram.
d. none of the options are correct.
Correct answer: c
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
3. Which of the following is unlikely to be a question that needs answering during the
preparation of systems documentation?
a. Who is involved?
b. What activities occur?
c. Where do the activities occur?
*d. What are the costs of performing the activities?
Correct answer: d
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
, Chapter 7: Systems mapping and documentation
4. Which type of documentation details the practical details of how the activities are
performed such as whether paper based reports are used or screen data?
*a. System flowchart.
b. Process map.
c. Data flow diagram.
d. None of the options are correct.
Correct answer: a
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
5. ________ are graphical representations of where data flows within a system?
a. system flowcharts
b. process flow diagrams
*c. data flow diagrams
d. none of the options are correct
Correct answer: c
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
6. A representation of the system of interest and the entities that provide inputs to, or
receive outputs from, the system of interest is referred to as a:
a. physical DFD.
b. logical DFD.
*c. context diagram.
d. systems flowchart.
Correct answer: c
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
7. ________ illustrate a system and its inputs processes in more detail than a process
map or _________.
*a. System flowcharts; data flow diagram
b. Program flowcharts: context diagram
c. Data flow diagrams; program flowcharts
d. None of the options are correct
Correct answer: a
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
7.1
, 8. Which of the following is NOT an element of a process map?
a. The activities in a business process.
b. The areas responsible for completing the activities in a business process.
*c. The internal controls involved in the activities in a business process.
d. Any decisions that need to be made as part of the process.
Correct answer: c
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
9. What are the reasons for accounting students to learn systems documentation?
(i) Accounting students may be required to design or oversee the use and the design of
a system in their future career.
(ii) Accounting students will be involved in a system at some stage of their future
career.
(iii) Legal reasons for preparing systems documentation.
*a. (i) (ii) (iii)
b. (i) (ii)
c. (i)
d. (ii)
Correct answer: a
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
10. When business process re-engineering needs to be done, which of the following
should be considered as an essential first step?
(i) How the existing process operates.
(ii) Identifying the activities that occur and the people involved.
(iii) The parts of the organisation that interact with the process.
(iv) Identify the trail of data that moves through the process.
(v) Model key competitors existing business process.
a. (i) (ii) (iii) (iv) (v)
*b. (i) (ii) (iii) (iv)
c. (i) (ii) (iv)
d. (i) (ii) (iii) (v)
Correct answer: b
Learning objective 7.2 – communicate how systems documentation can be used as a part of
business process redesign and re-engineering.
7.2
Multiple-choice questions
1. The ___________ is used to identify the system of interest.
*a. context diagram
b. process map
c. data flow diagram
d. none of the options are correct
Correct answer: a
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
2. The documentation type that best addresses the question of “where do the activities fit
within the rest of the organisation” is a:
a. system flowchart.
b. process map.
*c. data flow diagram.
d. none of the options are correct.
Correct answer: c
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
3. Which of the following is unlikely to be a question that needs answering during the
preparation of systems documentation?
a. Who is involved?
b. What activities occur?
c. Where do the activities occur?
*d. What are the costs of performing the activities?
Correct answer: d
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
, Chapter 7: Systems mapping and documentation
4. Which type of documentation details the practical details of how the activities are
performed such as whether paper based reports are used or screen data?
*a. System flowchart.
b. Process map.
c. Data flow diagram.
d. None of the options are correct.
Correct answer: a
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
5. ________ are graphical representations of where data flows within a system?
a. system flowcharts
b. process flow diagrams
*c. data flow diagrams
d. none of the options are correct
Correct answer: c
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
6. A representation of the system of interest and the entities that provide inputs to, or
receive outputs from, the system of interest is referred to as a:
a. physical DFD.
b. logical DFD.
*c. context diagram.
d. systems flowchart.
Correct answer: c
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
7. ________ illustrate a system and its inputs processes in more detail than a process
map or _________.
*a. System flowcharts; data flow diagram
b. Program flowcharts: context diagram
c. Data flow diagrams; program flowcharts
d. None of the options are correct
Correct answer: a
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
7.1
, 8. Which of the following is NOT an element of a process map?
a. The activities in a business process.
b. The areas responsible for completing the activities in a business process.
*c. The internal controls involved in the activities in a business process.
d. Any decisions that need to be made as part of the process.
Correct answer: c
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
9. What are the reasons for accounting students to learn systems documentation?
(i) Accounting students may be required to design or oversee the use and the design of
a system in their future career.
(ii) Accounting students will be involved in a system at some stage of their future
career.
(iii) Legal reasons for preparing systems documentation.
*a. (i) (ii) (iii)
b. (i) (ii)
c. (i)
d. (ii)
Correct answer: a
Learning objective 7.1 – justify why systems documentation is important to the organisation
and the accounting function.
10. When business process re-engineering needs to be done, which of the following
should be considered as an essential first step?
(i) How the existing process operates.
(ii) Identifying the activities that occur and the people involved.
(iii) The parts of the organisation that interact with the process.
(iv) Identify the trail of data that moves through the process.
(v) Model key competitors existing business process.
a. (i) (ii) (iii) (iv) (v)
*b. (i) (ii) (iii) (iv)
c. (i) (ii) (iv)
d. (i) (ii) (iii) (v)
Correct answer: b
Learning objective 7.2 – communicate how systems documentation can be used as a part of
business process redesign and re-engineering.
7.2
