Question

Which of the following best describes the difference between a Business Process Modeling Notation (BPMN) gateway and a flowcharting decision diamond?

Multiple Choice

A) Only the decision diamond shows branching of the sequence flow.

B) The decision diamond can depict more branching options.

C) Only the gateway shows branching of the sequence flow.

D) The gateway only represents branching and not the decision that results in branching.

2) In order to perform their required roles and be valuable business partners, accountants must understand all of the following except:

Multiple Choice

A) How the business collects data, summarizes it, and communicates business information.

B) What risks the business faces, and how internal controls can mitigate those risks.

c) How the business delivers value, interacts with other businesses, and is a good corporate citizen.

D) How the business identifies and designs its products and services.

Answer 1

1. D) The gateway only represents branching and not the decision that results in branching.

In flowchart, the diamond shows a decision and the branching options as a result of that decision; in BPMN activity diagrams, gateways show branching only and not the decision that results in branching.

2. D) How the business identifies and designs its products and services.

In order to perform their required roles and be valuable business partners, accountants must understand how the business collects data, summarizes it, and communicates business information, what risks the business faces, and how internal controls can mitigate those risks, and how the business delivers value, interacts with other businesses, and is a good corporate citizen.