tailieunhanh - Lecture Accounting information systems - Chapter 3: Systems documentation techniques

After studying this chapter, you should be able to: Prepare and use data flow diagrams to understand, evaluate, and document information systems; prepare and use flowcharts to understand, evaluate, and document information systems; prepare and use business process diagrams to understand, evaluate, and document information systems. | Chapter 3 Systems Documentation Techniques Copyright © 2012 Pearson Education 3-1 Learning Objectives Prepare and use data flow diagrams to understand, evaluate, and document information systems. Prepare and use flowcharts to understand, evaluate, and document information systems. Copyright © 2012 Pearson Education 3-2 What Is Documentation? Set of documents and models Narratives, data flow models, flowcharts Describe who, what, why, when, and where of systems: Input, process, storage, output, and controls Copyright © 2012 Pearson Education 3-3 Why Should You Learn Documentation? You need to be able to read documentation in all its forms: narratives, diagrams, models. You need to be able to evaluate the quality of systems, such as internal control based in part on documentation. SAS 94 requires independent auditors to understand all internal control procedures. Documentation assists in auditor understanding and documentation of their understanding Sarbanes-Oxley states that . | Chapter 3 Systems Documentation Techniques Copyright © 2012 Pearson Education 3-1 Learning Objectives Prepare and use data flow diagrams to understand, evaluate, and document information systems. Prepare and use flowcharts to understand, evaluate, and document information systems. Copyright © 2012 Pearson Education 3-2 What Is Documentation? Set of documents and models Narratives, data flow models, flowcharts Describe who, what, why, when, and where of systems: Input, process, storage, output, and controls Copyright © 2012 Pearson Education 3-3 Why Should You Learn Documentation? You need to be able to read documentation in all its forms: narratives, diagrams, models. You need to be able to evaluate the quality of systems, such as internal control based in part on documentation. SAS 94 requires independent auditors to understand all internal control procedures. Documentation assists in auditor understanding and documentation of their understanding Sarbanes-Oxley states that management: Is responsible for internal control system Is responsible for assessing the effectiveness of the IC System Both management and external auditors need to document and test IC System Copyright © 2012 Pearson Education 3-4 Data Flow Diagrams Graphically describes the flow of data within a system Four basic elements Copyright © 2012 Pearson Education 3-5 Entity Process Data Flow Data Store Entity Represents a source of data or input into the system or Represents a destination of data or output from the system Copyright © 2012 Pearson Education 3-6 Data Flows Movement of data among: Entities (sources or destinations) Processes Data stores Label should describe the information moving Copyright © 2012 Pearson Education 3-7 Process Represents the transformation of data Copyright © 2012 Pearson Education 3-8 Data Store Represents data at rest Copyright © 2012 Pearson Education 3-9 Data Flow Diagram Levels Context Highest level (most general) Purpose: show inputs and outputs into system .