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20 Cards in this Set
- Front
- Back
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encompasses the narratives, flowcharts, diagrams, and other materials that explain how a system works
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documentation
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a written step by step explanation of system components and interactions
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narrative description
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four types of documentation tools
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data flow diagram, document flowchart, system flowchart, program flowchart
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SOX requires management of public companies to include in its annual report an internal control report that
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states that management is responsible for establishing and maintaining an adequate internal control structure, and assesses the effectiveness of the companies internal controls
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SOX specifies that a company's auditor must
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evaluate management's assessment of their internal control structures and attest to its accuracy
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graphically describes the flow of data within an organization
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data flow diagram
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a DFD is composed of four basic elements
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data sources and destinations, data flows, transformation processes, data stores
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represents the flow of data between processes, data stores and data sources and destinations
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data flow
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the transformation of a data is a
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process
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a temporary or permanent repository of data
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data store
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the highest level DFD is referred to as a
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context diagram
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certain types of information should be ignored on a DFD
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all control processes, all but the very important error paths
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all data flows either come from or go to either a
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transformation process, a data store, or data source or destination
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the following things should be identified in a DFD
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data flows, transformation processes, files and data stores, data sources and destinations
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flowcharting symbols can be divided into the following four categories
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input/output symbols, processing symbols, storage symbols, flow and miscellaneous symbols
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illustrates flow of documents and information among areas of responsibility within an organization
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document flowchart
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document flowcharts that describe and evaluate internal controls are often referred to as
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internal control flowcharts
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depict the relationship among the input, processing, and output of an AIS
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system flowcharts
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the system flow chart
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identifies the inputs and their origins, then the steps performed on the data, and creates output
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illustrates the sequence of logical operations performed by a computer in executing a program
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program flowchart
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