chapter 6-1. chapter 6-2 chapter 6: documenting accounting information systems introduction why...
TRANSCRIPT
Chapter 6-1
Chapter 6-2
Chapter 6:Documenting Accounting
Information Systems
Introduction
Why Documentation Is Important
Primary Documentation Methods
Other Documentation Tools
End-user Computing And Documentation
Chapter 6-3
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 6-4
6. Auditing AISs
7. Documenting business processes
8. Complying with the Sarbanes-Oxley Act
9. Establishing accountability
Why Documentation Is Important
Chapter 6-5
Example Flowchart
Chapter 6-6
Primary Documentation Methods
Data Flow Diagrams
Document Flowcharts
System Flowcharts
Process Maps
Chapter 6-7
Uses Used in systems development process Tool for analyzing an existing system
Types Context Physical Logical
Data Flow Diagrams
Chapter 6-8
Data Flow Diagram Symbols
Chapter 6-9
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 6-10
Context Diagram
Chapter 6-11
Physical Data Flow Diagrams
Focus on physical entities, tangible documents, and reports flowing through the system
List job titles of employees
Simple, more readable, and easier to interpret
Chapter 6-12
Physical Data Flow Diagrams
Chapter 6-13
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 6-14
Logical Data Flow Diagrams
Chapter 6-15
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 6-16
Decomposition – Exploded View of “Process Paycheck”
(3.0)
Chapter 6-17
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, unless they are used for archiving
Include temporary files
Chapter 6-18
Final recipients of system information are external entities
Personnel or 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 6-19
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 6-20
Common Document Flowcharting Symbols
Chapter 6-21
Common Document Flowcharting Symbols
Chapter 6-22
A Simple Document Flowchart
Chapter 6-23
A Document Flowchart
Chapter 6-24
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 6-25
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 6-26
The diagram here is most likely a:
A. Document flowchart
B. System flowchart
C. Data flow diagram
D. Program flowchart
Study Break #1
Chapter 6-27
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 6-28
System Flowcharts
Utilize standardized symbols
Concentrate on the computerized data flows
Depict electronic job stream of data
Illustrate an audit trail through AIS
Chapter 6-29
Common System Flowchart Symbols
Chapter 6-30
Common System Flowchart Symbols
Chapter 6-31
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 6-32
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 6-33
System Flowchart Example
Chapter 6-34
System Flowchart Example (continued)
Chapter 6-35
Process Maps
Document business processes in easy-to-follow diagrams.
Auditing uses: Understand operations Document understanding Identify internal control weaknesses and
problems
Chapter 6-36
Process Map - Order Fulfillment Process
Chapter 6-37
A Second-level Process Map
Chapter 6-38
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 6-39
Show key decision points
Pay attention to the level of detail you capture
Avoid mapping the “should-be” or “could-be” (Map what is in place!)
Practice, practice, practice
Guidelines for Drawing Process Maps
Chapter 6-40
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