Chapter 3 Systems Documentation Techniques Copyright © 2012 Pearson Education, Inc. publishing as...

Chapter 3

Systems Documentation Techniques

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 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.


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


Importance and Uses of Documentation

Guideline and procedures for current employee to follow

Training of new employees

Review and evaluation of system effectiveness and controls

Modification of existing system

Proposed systems

Copyright 2012 © Pearson Education, Inc. publishing as Prentice Hall 3-4

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


Why Should You Learn Documentation?

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, Inc. publishing as Prentice Hall 3-6

Data Flow Diagrams

Graphically describes the flow of data within a system

Four basic elements Data source and destination

Data flow

Transformation process

Data stores


Entity

Represents a source of data or input into the system

or

Represents a destination of data or output from the system


Data Flows

Movement of data among: Entities (sources or destinations) Processes Data stores

Label should describe the information moving


Process

Represents the transformation of data


Data Store

Represents data at rest


Data Flow Diagram Levels

Context Highest level (most general) Purpose: show inputs and outputs into system Characteristics: one process symbol only, no

data stores

Level-0 Purpose: show all major activity steps of a

system Characteristics: processes are labeled 1.0,

2.0, and so on


Data Flow Diagrams

Figure 3-53-13

Context diagram for the S & S Payroll Processing System

New employee form

Employee change form

Time cards

Employee checks

Payroll check

Tax report and payment

Payroll report

Data Flow Diagrams

14

General Ledger

Employee/Payroll file

Tax ratetables

New employee form

Employee changeform

Timecards

Employeechecks

Payrollcheck

Payroll cash disbursements voucher

Payroll tax disbursements voucher

Tax report and payment

Payroll report

Level 0 DFD for the S & S Payroll Processing System

DFD Creation Guidelines

Understand the system

Ignore certain aspects of the system

Determine system boundaries

Develop a context DFD

Identify data flows

Group data flows

Number each process

Identify transformational processes

Group transformational processes

Identify all data stores

Identify all sources and destinations

Label all DFD elements

Subdivide DFD


Flowcharts

Use symbols to logically depict transaction processing and the flow of data through a system.

Using a pictorial representation is easier to understand and explain versus a detailed narrative.


Flowchart Symbol Categories

Input/Output

Processing

Storage

Miscellaneous

3-17

Flow Chart Symbol Categories

(cont’d)

Types of Flowcharts

Document Illustrates the flow of documents through an

organization Useful for analyzing internal control procedures

System Logical representation of system inputs, processes,

and outputs Useful in systems analysis and design

Program Represent the logical sequence of program logic


Document Flowchart

3-20

Document Flowchart (cont’d)

3-21

System Flowchart

3-22

System vs. Program Flowchart

3-23

Chapter 3 Systems Documentation Techniques Copyright © 2012 Pearson Education, Inc. publishing as...

Documents

Transcript of Chapter 3 Systems Documentation Techniques Copyright © 2012 Pearson Education, Inc. publishing as...