3 system documentation techniques.pptx

8/18/2019 3 system documentation techniques.pptx

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Chapter 3

Systems Documentation Techniques

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%earning &!'ecti(es

Prepare and use data )o* diagramsto understand, e(a"uate, and

document in+ormation systems Prepare and use )o*charts to

understand, e(a"uate, and

document in+ormation systems



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hat Is Documentation-

Set o+ documents and mode"s

.arrati(es, data )o* mode"s, )o*charts

Descri!e *ho, *hat, *hy, *hen, and *here o+systems/

Input, process, storage, output, and contro"s



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hy Shou"d ou %earn Documentation-

ou need to !e a!"e to read documentation in a"" its +orms/narrati(es, diagrams, mode"s

ou need to !e a!"e to e(a"uate the qua"ity o+ systems,such as interna" contro" !ased in part on documentation

SS requires independent auditors to understand a""interna" contro" procedures Documentation assists in auditor understanding and

documentation o+ their understanding

Sar!anes$&4"ey states that management/ Is responsi!"e +or interna" contro" system

Is responsi!"e +or assessing the e5ecti(eness o+ the ICSystem

6oth management and e4terna" auditors need to documentand test IC System

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Data 7"o* Diagrams

8raphica""y descri!es the )o* o+ data *ithin a system

7our !asic e"ements


EntityProcess

Data 7"o*

Data Store


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Entity

:epresents a source o+ data or input into the system

or

:epresents a destination o+ data or output +rom the

system

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Data 7"o*s

Processes

Data stores

%a!e" shou"d descri!e the in+ormation mo(ing

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Process

:epresents the trans+ormation o+ data

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Data Store

:epresents data at rest

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Data 7"o* Diagram %e(e"s

Conte4t

#ighest "e(e" =most genera">

Purpose/ sho* inputs and outputs into system

Characteristics/ one process sym!o" on"y, no data stores

%e(e"$0

Purpose/ sho* a"" ma'or acti(ity steps o+ a system

Characteristics/ processes are "a!e"ed 10, 20, and soon



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D7D Creation 8uide"ines

Anderstand the system

Ignore certain aspects o+the system

Determine system

!oundaries

De(e"op a conte4t D7D

Identi+y data )o*s

8roup data )o*s

.um!er each process

Identi+y trans+ormationa"processes

8roup trans+ormationa"processes

Identi+y a"" data stores

Identi+y a"" sources anddestinations

%a!e" a"" D7D e"ements

Su!di(ide D7D



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7"o*charts

Ase sym!o"s to "ogica""y depict transaction processingand the )o* o+ data through a system

Asing a pictoria" representation is easier to understandand e4p"ain (ersus a detai"ed narrati(e



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7"o*chart Sym!o" Categories

InputB&utput

Processing

Storage


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Types o+ 7"o*charts

Document

I""ustrates the )o* o+ documents through an organiation

Ase+u" +or ana"ying interna" contro" procedures

System

%ogica" representation o+ system inputs, processes, andoutputs

Ase+u" in systems ana"ysis and design

Program

:epresent the "ogica" sequence o+ program "ogic



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Program 7"o*chart


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