Week 2b. Flowcharts When: Used extensively for systems development and for internal control...

Week 2b

Flowcharts

When: Used extensively for systems development and for internal control structures

• 97.6% of accounting/IT professionals use flowcharts.

What: Graphical description (i.e. drawing) that utilizes 4 types of universally recognized symbols to describe a system

DFD vs. Flowcharts

Instead of 4 basic elements as with a Data Flow Diagram: Data source/destination Data flow Transformation process Data store

Flowcharts have 4 types of symbols: Input/output Processing Storage Flow/Misc

Flowcharts

Pros:o Clear, unambiguouso Preciseo Broad set of symbolso Ability to highlight internal controls within a

process or lack of them (gaps) Cons:

o Must understand flowcharts, symbols o Information overload

FLOW AND MISCELLANEOUS SYMBOLS

Document or Processing Flow Represents the direction of processing

or document flow. Normal flow is top to bottom and left to

right.


Data/Information Flow Represents the direction of

data/information flow. Often used to show data updates via a

system operation.


On-page connector Connects processing from one location

to another on the same page. Used to avoid crisscrossing lines.


Off-page connector Connects the processing flow between

two different pages. Signals the exit from one page and the

corresponding entrance on another page.


Terminal Represents the beginning, end, or a

point of interruption in a process or program.


Document Represents a hardcopy document or

report that is prepared by hand or printed by a computer.

Source is always documented in flowchart


Multiple Copies of One Document Represents more than one hardcopy

document or report that is prepared by hand or printed by a computer.

Document copies should be numbered in the upper, right-hand corner, number is retained throughout flowchart


Manual Operation Represents a processing operation that

is performed manually.


System Operation Represents a processing operation that

transforms data/information Is usually performed using a system.


File Represents a file of documents that

are manually stored and retrieved. Letter in symbol indicates the order

documents are stored (i.e. A=Alpha; D=Date; N=Numeric)


Data repository Represents journals or ledgers Usually output in place of a hardcopy

document file.


Decision Represents a decision making step. Indicates a branching to alternate

paths Usually a yes/no decision or question


Annotation Provides for the addition of descriptive

comments or explanatory notes as clarification.

Things to consider

Beware of information overload Use columns/rows for separation of

departments, employees, etc. (facilitates segregation of duties analysis)

Identify exceptions with annotations, flowchart normal course of process

Redesign is part of flowcharting (i.e. get information in flowchart first in general order, then remove clutter, crossed lines, etc.)

Verify accuracy of your flowcharts by reviewing

Problem 3.7

Flowchart only

Problem 3.9

a. Context Diagram, Level 0 of the Cash Receipts System at S&S.

b. Flowchart of the Cash Receipts System at S&S.

Week 2b. Flowcharts When: Used extensively for systems development and for internal control...

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