86) Which of the following flow directions is(are) assumed in a flowchart?

A) From top to bottom

B) From left to right

C) Neither answer A nor B is correct.

D) Answers A and B are both correct.

87) The technique that is characterized by a series of charts that represent the system at increasing levels of detail is called

A) analytic flowcharting.

B) HIPO.

C) IPO.

D) logical data flow diagram.

88) Which of the following is not a basic symbol used in logical data flow diagrams?

A) Terminator

B) Data store

C) Data flow

D) Manual input

89) Which of the following would not be appropriate to head a column in an analytic flowchart?

A) Remittance advice

B) Production department

C) Purchasing department

D) Cashier

90) Which of the following would generally not be appropriate in preparing a document flowchart?

A) Columnar headings

B) Flowlines

C) Process symbols

D) Connector symbols

91) A type of resource utilization technique which is used to rationally assign work activities to particular individuals, departments, or other entities is

A) work measurement.

B) work distribution analysis.

C) branching table.

D) decision table.

92) Which of the following is an example of narrative techniques?

A) In-depth interviews

B) Open-ended questionnaires

C) Document reviews

D) All of these answers are correct.

93) The decision analysis techniques that are similar because both are tabular representations of decision-making processes are

A) work measurement and work distribution analysis.

B) work distribution and decision tables.

C) branching and decision tables.

D) None of these answers are correct.

94) Systems techniques may be used to

A) assist in designing computer programs.

B) give an overall picture of transaction processing in the organization.

C) assist a systems analyst in organizing facts about a system.

D) All of these answers are correct.

95) Which of the following is not true with respect to the use of systems techniques by auditors?

A) Systems techniques assist the auditor in evaluating a client’s internal control.

B) Systems techniques replace audit working papers.

C) Auditors rely on systems techniques to assist with compliance testing.

D) Auditors use systems techniques as part of their documentation for their audit working papers.