chapter 3-1. chapter 3-2 chapter 3: documenting accounting information systems introduction why...
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Chapter 3-1
Chapter 3-2
Chapter 3:Documenting Accounting
Information Systems
Introduction
Why Documentation Is Important
Document and Systems Flowcharts
Process Maps and Data Flow diagrams
Other documentation tools
End-user Computing And Documentation
Chapter 3-3
Why Documentation Is Important
1. Depicting how the system works.
2. Training users.
3. Designing new systems.
4. Controlling system development and
maintenance costs.
5. Standardizing communications with others.
Chapter 3-4
6. Auditing AISs.
7. Documenting business processes.
8. Complying with the Sarbanes-Oxley Act of
2002.
9. Establishing accountability.
Why Documentation Is Important
Chapter 3-5
Example Flowchart
Chapter 3-6
Document and System Flowcharts
Document Flowcharts Traces the physical flow of documents through an
organization Used to analyze systems for weaknesses in
controls and reports Begins by identifying departments and groups
that handle the documents
Chapter 3-7
Common Document Flowcharting Symbols
Chapter 3-8
Common Document Flowcharting Symbols
Chapter 3-9
A Sample Document Flowchart
Chapter 3-10
A Sample Document Flowchart
Chapter 3-11
Guidelines for Drawing Document Flowcharts
Identify all departments involvedClassify documents and activities by departmentIdentify documents by numbers or colorAccount for the distribution of each copy of a document.
Chapter 3-12
Use on-page and off-page connectorsCoordinate connectors by letter or numberAnnotate unclear activitiesIdentify filing sequence when necessaryAvoid acronyms that could cause confusionConsider automated flowchart tools
Document Flowcharting Guidelines
Chapter 3-13
The diagram here is most likely a:
A.Document flowchart
B.System flowchart
C.Data flow diagram
D.Program flowchart
Study Break #1
Chapter 3-14
The diagram here is most likely a:
A.Document flowchart
B.System flowchart
C.Data flow diagram
D.Program flowchart
Study Break #1 - Answer
Chapter 3-15
In the diagram, the arrow represents:
A.A wireless transmission
B.A telephone call
C.An information flow
D.A management order to a subordinate
Study Break #2
Chapter 3-16
Document and System Flowcharts
System Flowcharts Utilize standardized symbols Processes typically involve preparing control
reports Depict electronic job stream of data Illustrate an audit trail through AIS
Chapter 3-17
Common System Flowchart Symbols
Chapter 3-18
Common System Flowchart Symbols
Chapter 3-19
System Flowchart - Payroll Processing
Chapter 3-20
System Flowcharting Guidelines
Arrange to read from top to bottom andleft to right
Use standardized symbols
There must be a process symbol separating an input and output symbol (Sandwich rule)
Chapter 3-21
Use on-page and off-page connectors
Sketch a flowchart before designing the final draft
Use annotated descriptions and comments in flowcharts for clarification
Systems Flowcharting Guidelines
Chapter 3-22
System Flowchart Example
Chapter 3-23
System Flowchart Example (continued)
Chapter 3-24
Which of the following is not true about system flowcharts?
A.They can depict the flow of information in a computerized AIS
B.They use standardized symbols
C.They cannot show how documents flow in an AIS
D.They often document an audit trail
Study Break #3
Chapter 3-25
Which of the following is not true about system flowcharts?
A.They can depict the flow of information in a computerized AIS
B.They use standardized symbols
C.They cannot show how documents flow in an AIS
D.They often document an audit trail
Study Break #3 - Answer
Chapter 3-26
The sandwich rule states that:
A.You should only create logic diagrams that have some “meat” in them
B.Every diagram should have a cover page and a summary page
C.A processing symbol should be between an input and an output symbol
D.In DFDs, there should always be data flow lines leading to and from files
Study Break #4
Chapter 3-27
The sandwich rule states that:
A.You should only create logic diagrams that have some “meat” in them
B.Every diagram should have a cover page and a summary page
C.A processing symbol should be between an input and an output symbol
D.In DFDs, there should always be data flow lines leading to and from files
Study Break #4 - Answer
Chapter 3-28
Process Maps
Document business processes in easy-to-follow diagrams.
Auditing uses: Understand operations Document understanding Identify internal control problems
Chapter 3-29
Process Map - Order Fulfillment Process
Chapter 3-30
A Second-level Process Map
Chapter 3-31
Guidelines for Drawing Process Maps
Identify and define the process of interest
Understand the purpose for the process map
Meet with employees to acquire input
Remember that processes have inputs, outputs, and enablers
Chapter 3-32
Show key decision points
Pay attention to the level of detail you capture
Avoid mapping the “should-be” or “could-be” (Map what is!)
Practice, practice, practice
Guidelines for Drawing Process Maps
Chapter 3-33
Uses Used in systems development process Tool for analyzing an existing system
Types Context Physical Logical
Data Flow Diagrams
Chapter 3-34
Data Flow Diagrams Symbols
Chapter 3-35
Types of DFDs
Context Diagrams Overview of the system High-level
Physical Data Flow Diagrams Focuses on the physical entities of organization
Logical Data Flow Diagrams Emphasizes tasks of participants
Chapter 3-36
Context Diagram
Chapter 3-37
Physical Data Flow Diagrams
Resemble document flowcharts
Focus on physical entities, tangible documents, and reports flowing through the system
List job titles of employees
Simple, more readable, and more easily understood
Chapter 3-38
Physical Data Flow Diagrams
Chapter 3-39
Logical Data Flow Diagrams
Identifies what participants do
Bubble indicates a task the system performs
Help designers decide: System resources to acquire Activities employees must perform How to protect and control these systems
Chapter 3-40
Logical Data Flow Diagrams
Chapter 3-41
Decomposition
Exploding data flow diagrams to create more detail
Level 0 data flow diagrams Exploded into successive levels of detail (3.0 – Process
Paycheck)
Level 1 data flow diagrams 3.1 – Compute gross pay 3.2 – Compute payroll deductions
Chapter 3-42
Decomposition – Exploded View of 3.0 (Process
Paycheck)
Chapter 3-43
Guidelines for Drawing DFDs
Avoid detail in high level DFDs
Approximately five to seven processes in each Logical DFD
Different data flows should have different names
All data stores have data flows into and out of them
Include temporary files
Chapter 3-44
Final recipients of system information are external entities
Personnel and departments processing data of the current system are internal entities
Display only normal processing routines inhigh-level DFDs
Use only one entity to represent several system entities that perform the same task
Guidelines for Drawing DFDs
Chapter 3-45
Program Flowcharts
Outline the processing logic for computer programsIndicates the order of processing stepsStructured Walk-Through Formal review of logic Assess the soundness of the logic Detect and correct design flaws Make improvements
Macro Program Flowchart provides an overview of the data processing logic
Chapter 3-46
Program Flowchart
Chapter 3-47
Decision Tables
Matrix of conditions and processing tasks
Indicate what action to take for each possibility
Used when computer program involves many conditions and subsequent courses of action
Used as an alternative to program flowcharts or in addition to the flowcharts
Chapter 3-48
Decision Tables
Chapter 3-49
Do not show order in which a program tests data conditions or takes processing actions
Require documentation understanding beyond flowcharting
Requires extra work to prepare
Drawbacks of Decision Tables
Chapter 3-50
Which of the following is not true about process maps?
A.They depict the flow of information in computerized AISs
B.They use standardized symbols
C.Government agencies as well as businesses often use them
D.Web pages often depict hierarchical versions of them
Study Break #5
Chapter 3-51
Which of the following is not true about process maps?
A.They depict the flow of information in computerized AISs
B.They use standardized symbols
C.Government agencies as well as businesses often use them
D.Web pages often depict hierarchical versions of them
Study Break #5 - Answer
Chapter 3-52
A decision table shows:
A.The possible conditions and processing alternatives for a given situation
B.Who sat where at a board meeting
C.The rules for drawing DFDs
D.The local outsourcing vendors in the area for documentation tasks
Study Break #6
Chapter 3-53
A decision table shows:
A.The possible conditions and processing alternatives for a given situation
B.Who sat where at a board meeting
C.The rules for drawing DFDs
D.The local outsourcing vendors in the area for documentation tasks
Study Break #6 - Answer
Chapter 3-54
Software Tools for Graphical Documentation and SOX
Compliance
Microsoft Word, Excel, and PowerPoint
CASE Tools
SOX Compliance Software
Chapter 3-55
CASE Tools
Computer-Assisted Software EngineeringAutomate documentation tasksExamples include:
iGrafx allCLEAR SmartDraw Visio
Chapter 3-56
CASE Tool--ExceleratorTM
Chapter 3-57
End-User Computing
Non-IT employees create their own computer applications
Important of documentation: Require training manuals and reference guides Identify how to accomplish and undo actions Greater efficiency when altering system
Chapter 3-58
Documentation Information
Chapter 3-59
Policies for End-User Computing and Documentation
1. Formally evaluate large projects
2. Adopt formal end-user development policies
3. Formalize documentation standards
4. Limit the number of employees authorizedto create end-user applications
5. Audit new and existing systems
Chapter 3-60
Copyright
Copyright 2010 John Wiley & Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without theexpress written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc. The purchasermay make backup copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein.
Chapter 3-61
Chapter 3