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Transcript of z 02570000120154004 p 04
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Course : Z0257 Accounting InformationSystem And Internal Control (2/2)
!ecti"e #eriod : Se$tem%er 20&5
System DocumentationTechnique
Session 4
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These slides have been adapted from:
Romney B. Marshall and Steibart J. aul. !"#$"%.Accounting Information System. $"th edition. earson
&ducation. 'ondon. (SB):*+,#"+-+4-+4.
/hapter -
Acknowledgement
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What Is Documentation?
Set of documents and models
Narratives, data ow models, owcharts
Describe who, what, why, when, and where ofsystems:
Input, process, storage, output, and controls
opyright ! "#$" %earson &ducation, Inc' publishing as %rentice (all )*)
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Why Should +ou earn Documentation?
+ou need to be able to read documentation in all its forms:narratives, diagrams, models'
+ou need to be able to evaluate the -uality of systems,such as internal control based in part on documentation'
S.S /0 re-uires independent auditors to understand allinternal control procedures' Documentation assists in auditor understanding and
documentation of their understanding
Sarbanes*12ley states that management: Is responsible for internal control system
Is responsible for assessing the e3ectiveness of the ISystem
4oth management and e2ternal auditors need to documentand test I System
opyright ! "#$" %earson &ducation, Inc' publishing as %rentice (all )*0
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Data 5low Diagrams
6raphically describes the ow of data within a system
5our basic elements
opyright ! "#$" %earson &ducation, Inc' publishing as %rentice (all )*7
&ntity%rocess
Data 5low
Data Store
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&ntity
8epresents a source of data or input into the system
or
8epresents a destination of data or output from the
system
opyright ! "#$" %earson &ducation, Inc' publishing as %rentice (all )*9
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Data 5lows
ovement of data among:
&ntities ;sources or destinations
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Data Store
8epresents data at rest
opyright ! "#$" %earson &ducation, Inc' publishing as %rentice (all )*/
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D5D reation 6uidelines
@nderstand the system
Ignore certain aspects ofthe system
Determine system
boundaries
Develop a conte2t D5D
Identify data ows
6roup data ows
Number each process
Identify transformationalprocesses
6roup transformationalprocesses
Identify all data stores
Identify all sources anddestinations
abel all D5D elements
Subdivide D5D
opyright ! "#$" %earson &ducation, Inc' publishing as %rentice (all )*$$
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5lowcharts
@se symbols to logically depict transaction processingand the ow of data through a system'
@sing a pictorial representation is easier to understandand e2plain versus a detailed narrative'
opyright ! "#$" %earson &ducation, Inc' publishing as %rentice (all )*$"
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5lowchart Symbol ategories
InputA1utput
%rocessing
Storage
iscellaneous
opyright ! "#$" %earson &ducation, Inc' publishing as %rentice (all )*$)
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5low hart Symbol ategories
;contBd
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