week 2b. flowcharts when: used extensively for systems development and for internal control...
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Week 2b
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Flowcharts
When: Used extensively for systems development and for internal control structures
• 97.6% of accounting/IT professionals use flowcharts.
What: Graphical description (i.e. drawing) that utilizes 4 types of universally recognized symbols to describe a system
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DFD vs. Flowcharts
Instead of 4 basic elements as with a Data Flow Diagram: Data source/destination Data flow Transformation process Data store
Flowcharts have 4 types of symbols: Input/output Processing Storage Flow/Misc
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Flowcharts
Pros:o Clear, unambiguouso Preciseo Broad set of symbolso Ability to highlight internal controls within a
process or lack of them (gaps) Cons:
o Must understand flowcharts, symbols o Information overload
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FLOW AND MISCELLANEOUS SYMBOLS
Document or Processing Flow Represents the direction of processing
or document flow. Normal flow is top to bottom and left to
right.
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FLOW AND MISCELLANEOUS SYMBOLS
Data/Information Flow Represents the direction of
data/information flow. Often used to show data updates via a
system operation.
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FLOW AND MISCELLANEOUS SYMBOLS
On-page connector Connects processing from one location
to another on the same page. Used to avoid crisscrossing lines.
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FLOW AND MISCELLANEOUS SYMBOLS
Off-page connector Connects the processing flow between
two different pages. Signals the exit from one page and the
corresponding entrance on another page.
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FLOW AND MISCELLANEOUS SYMBOLS
Terminal Represents the beginning, end, or a
point of interruption in a process or program.
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FLOW AND MISCELLANEOUS SYMBOLS
Document Represents a hardcopy document or
report that is prepared by hand or printed by a computer.
Source is always documented in flowchart
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FLOW AND MISCELLANEOUS SYMBOLS
Multiple Copies of One Document Represents more than one hardcopy
document or report that is prepared by hand or printed by a computer.
Document copies should be numbered in the upper, right-hand corner, number is retained throughout flowchart
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FLOW AND MISCELLANEOUS SYMBOLS
Manual Operation Represents a processing operation that
is performed manually.
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FLOW AND MISCELLANEOUS SYMBOLS
System Operation Represents a processing operation that
transforms data/information Is usually performed using a system.
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FLOW AND MISCELLANEOUS SYMBOLS
File Represents a file of documents that
are manually stored and retrieved. Letter in symbol indicates the order
documents are stored (i.e. A=Alpha; D=Date; N=Numeric)
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FLOW AND MISCELLANEOUS SYMBOLS
Data repository Represents journals or ledgers Usually output in place of a hardcopy
document file.
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FLOW AND MISCELLANEOUS SYMBOLS
Decision Represents a decision making step. Indicates a branching to alternate
paths Usually a yes/no decision or question
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FLOW AND MISCELLANEOUS SYMBOLS
Annotation Provides for the addition of descriptive
comments or explanatory notes as clarification.
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Things to consider
Beware of information overload Use columns/rows for separation of
departments, employees, etc. (facilitates segregation of duties analysis)
Identify exceptions with annotations, flowchart normal course of process
Redesign is part of flowcharting (i.e. get information in flowchart first in general order, then remove clutter, crossed lines, etc.)
Verify accuracy of your flowcharts by reviewing
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Problem 3.7
Flowchart only
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Problem 3.9
a. Context Diagram, Level 0 of the Cash Receipts System at S&S.
b. Flowchart of the Cash Receipts System at S&S.