Chapter 8 REA Modeling 159 (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true, explain when the statement is true. a. "Choose AIS software" would be included as an event in a REA model. b. Events can be related to one another in a REA model. c. Events in a REA model are shown in the second column. d. If an accountant can construct a REA model, data flow diagrams and flowcharts are unnecessary. e. Most REA models will include both internal and external agents. f. REA models include decision/management events. g. Resources and agents are unrelated in a REA model. h. Strong internal controls are evident in a REA model. i. Understanding an organization's environment is important in designing a REA model. j. View-driven accounting systems do not provide information for decisions