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35 views15 pages

Chapter 03

Uploaded by

Nur Fikriyah
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Accounting Information Systems

Fifteenth Edition, Global Edition

Chapter 3
Systems Documentation
Techniques

• Copyright © 2021 Pearson Education Ltd.


Learning Objectives
• Prepare and use business process diagrams to
understand, evaluate, and document information systems.
• Prepare and use flowcharts to understand, evaluate, and
document information systems.
• Prepare and use data flow diagrams to understand,
evaluate, and document information systems.
Why Document Systems?
• Accountants must be able to read documentation and
understand how a system works (e.g., auditors need to
assess risk)
• Sarbanes-Oxley Act (S O X) requires management to
assess internal controls and auditors to evaluate the
assessment
• Used for systems development and changes
Business Process Diagrams
• Is a visual way to represent the activities in a business
process.
• Intent is that all business users can easily understand the
process from a standard notation (B P M N: Business
Process Modeling Notation).
• Can show the organizational unit performing the activity.
Figure 3.1 Business Process Diagram
Symbols
Figure 3.2 Business Process Diagram
of Payroll Processing at S&S
Guidelines for Drawing Data Flow
Diagrams
• Identify and understand the business process.
• Decide the level of detail (summary or detailed D F D).
• Organize diagram using as many rows as needed to
explain the process.
• Enter each business process on the diagram showing
where it begins and ends.
• Draw a rough sketch, refine, and finalize.
Flowcharts
Describe an information system showing:
• Inputs and outputs
• Information activities (processing data)
• Data storage
• Data flows
• Decision steps
Key strengths of flowcharts are that they can easily capture
control via decision points, show manual v s. automated
ersu

processes.
Figure 3.3 Common Flowcharts
Symbols
Types of Flowcharts
• Document: shows the flow of documents and data for a
process, useful in evaluating internal controls
• System: depicts the data processing cycle for a process
• Program: illustrates the sequence of logic in the system
process
Data Flow Diagrams (D F D)
Focuses on the data flows for:
• Processes
• Sources and destinations of the data
• Data stores
D F D are visually simple and can be used to represent the
same process at a high abstract (summary) or detailed level.
Figure 3.8 Basic Data Flow Diagram
Elements
Basic Guidelines for Creating a D F D
• Understand the system that you • Identify and group all the basic
are trying to represent. elements of the D F D.
• A D F D is a simple • Name data elements with
representation meaning that you descriptive names, use action
need to consider what is relevant verbs for processes (e.g., update,
and what needs to be included. edit, prepare, validate, etc.).
• Start with a high level (context • Give each process a sequential
diagram) to show how data flows number to help the reader
between outside entities and navigate from the abstract to the
inside the system. Use additional detailed levels.
D F Ds at the detailed level to
• Edit/Review/Refine your D F D to
show how data flows within the
system. make it easy to read and
understand.
Guidelines for Drawing Flowcharts
• Understand the system you are trying to represent.
• Identify business processes, documents, data flows, and
data processing procedures.
• Organize the flowchart so that it reads from top to bottom
and left to right.
• Clearly label all symbols.
• Use page connectors (if it cannot fit on a single page).
• Edit/review/refine to make it easy to read and understand.
Key Terms
• Documentation • Program flowchart
• Narrative description • Data flow diagram (D F D)
• Business process diagram (B P • Data source
D)
• Data destination
• Flowchart
• Data flow
• Document flowcharts
• Processes
• Internal control flowcharts
• Data store
• System flowchart
• Context diagram

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