Đang chuẩn bị liên kết để tải về tài liệu:
AUDITNET sm Auditors Guide to Flowcharting

The aim of these notes is to give potential computer auditors an overview of the main activities of computer audit and the role of the computer auditor. They have been written to assist candidates who are planning to attend an interview for a position in computer audit but have a limited knowledge of the subject. For those from either an audit, business or information technology (IT) background seeking a move into computer audit, these notes will provide useful background reading. Whilst any organisation that has agreed to interview a candidate who has limited experience of computer auditing will judge them accordingly, there is substantial scope for candidates to improve their chances by. | AUDITNET sm Auditors Guide to Flowcharting By Jim Kaplan AuditNet 2001 www.auditnet.org auditnet@ix.netcom.com TABLE OF CONTENTS INTRODUCTION.3 OVERVIEW OF FLOWCHARTING.3 FLOWCHARTING SYMBOLS THEIR USES.5 TYPES OF FLOWCHARTS.6 FLOW CHARTING USES.8 Benefits.8 Limitations.8 FLOWCHARTING FOR AUDITORS.9 FLOWCHARTING SOFTWARE.9 FLOWCHARTING GUIDELINES AND STANDARDS.9 DOCUMENTATION TECHNIQUES. 10 Interviewing Employees.10 Selecting Employees to Interview.10 Cradle to Grave Approach.11 Avoiding the Common Pitfalls of Detailed Flowcharting.11 Drawing a Flowchart. 11 Limitations of Flowcharts.12 Tips for Preparing Flowcharts.12 hisTory of program flow charting software.14 Historical Importance. 15 DECISION TrEeS TABLES.16 DECISION TREES.16 Decision Tables. 16 Limitations of Decision Tables.16 DATA FLOW DIAGRAM DFD .17 DFD Conventions.17 Drawing a DFD . 17 Limitations of DFD s.17 INTRODUCTION One Picture Is Worth Ten Thousand Words Attributed to Fred R. Barnard Advertising Executive 1921 who said it was a Chinese Proverb Definition A flowchart is a graphical representation of the definition analysis or solution of a problem in which symbols are used to represent operations data flow equipment etc. Flowcharting is a tool originally developed in the computer industry for showing the steps involved in a process. Flowcharting is probably the oldest method of diagrammatically representing system processes or sequence of activities . A flow chart is a pictorial description of how accounting transactions flow through a system. Flowcharts clearly and graphically convey work processes process controls decision flows time flows and paper flows. A flowchart is a diagram made up of boxes diamonds and other shapes connected by arrows - each shape represents a step in the process and the arrows show the order in which they occur. They are frequently used to visually document how a job is being done and compare it to how it should be done. Because there is no better way to illustrate a .