Identify the primary users of systems documentation from the following choices (check all that apply)

One issue companies face is over billing (i.e., over invoicing) their customers.  This occurs when the dollar amount of the invoice sent to the customer is for more than what was actually shipped to the customer. Which of the following controls would help prevent invoicing customers for more than the actual quantity shipped?

Shown below is an excerpt of the McDonalds Corporation’s (headquartered in Chicago, IL) Consolidated Statement of Income in iXBRL form from the SEC’s EDGARS database system.  A particular piece of data has been labeled (A).  Which of the following XBRL tags appropriately represents that data?

You are conducting interviews of company employees to gain an understanding of the company’s processes.  You learn that as part of the procurement and payment process that vendor invoices are received in paper form and information from those invoices is used to prepare a paper two-part check (one part is the check itself while the second part is a duplicate of the check). Which of the following flowcharts correctly illustrates this portion of the overall process?

Which of the following are valid reasons why an organization that is not a publicly traded company (i.e., a private company) would choose to integrate extensible business reporting language (XBRL) into its accounting information? (check all that apply)  

Which of the following statements regarding Data Flow Diagrams (DFDs) is false?

Consolidating financial statements among a parent company and its subsidiaries can be a challenging task.  Fortunately, many companies use consolidation software to aid in that process.  Which of the following is not considered a functionality of consolidation software?

There are several types of flowcharts that companies create and use based on the needs of the user.  Assume a user wants a flowchart that depicts the flow of activity through a company including the key parties, the actions they perform, and any related internal controls. Which of the following flowcharts would best meet the user’s needs?

Human Resource (HR) policies state an expense should not be reimbursed more than once.   However, employees may try and get the same expense reimbursed twice.  For example, an employee may submit for reimbursement the cost of an airline ticket (Airline Ticket Number) before the flight and then will submit the same airline ticket number for reimbursement after the flight.  The Senior Internal Auditor informs you that one possible way of solving the following question includes duplicating the “Airline Ticket Number” dimension and to convert that duplicate into a measure and to avoid using a distinct count. Which employee number had an airline ticket reimbursed twice (i.e., at least twice)? (only use the last 5 digits of the employee number, e.g., EE073125 would be entered as 73125).

As part of some accounts receivable data analysis you are conducting you inspect the related flowchart and discover part of the flowchart has been deleted.  After interviewing the accounts receivable team you learn a portion of the accounts receivable process is as follows: a single hardcopy accounts receivable aging report is printed from data stored in the accounts receivable master file and from data stored in the cash receipts master file.   Which of the following flowcharts correctly illustrates this portion of the overall process?