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Documenting Accounting
Information Systems
Introduction
Why Documentation Is Important
Primary Documentation Methods
Other Documentation Tools
End-user Computing And Documentation
Chapter
6-1
Why Documentation Is
Important
1. Depicting how the system works
2. Training users
3. Designing new systems
4. Controlling system development and
maintenance costs
5. Standardizing communications with others
Chapter
6-2
Why Documentation Is
Important
6. Auditing AISs
7. Documenting business processes
8. Complying with the Sarbanes-Oxley Act
9. Establishing accountability
Chapter
6-3
Example Flowchart
Chapter
6-4
Primary Documentation
Methods
Data Flow Diagrams
Document Flowcharts
System Flowcharts
Process Maps
Chapter
6-5
Physical
Logical
Chapter
6-6
Chapter
6-7
Types of DFDs
Context Diagrams
Context Diagram
Chapter
6-9
Chapter
6-11
Chapter
6-12
Chapter
6-13
Decomposition
Exploding data flow diagrams to create more
detail
Level 0 data flow diagrams
Decomposition Exploded
View of Process Paycheck
(3.0)
Chapter
6-15
Document Flowcharts
Traces the physical flow of documents
through an organization
Used to analyze systems for weaknesses in
controls and reports
Begins by identifying departments and groups
that handle the documents
Chapter
6-18
Common Document
Flowcharting Symbols
Chapter
6-19
Common Document
Flowcharting Symbols
Chapter
6-20
A Simple Document
Flowchart
Chapter
6-21
A Document Flowchart
Chapter
6-22
Chapter
6-23
Document Flowcharting
Guidelines
Use on-page and off-page connectors
Coordinate connectors by letter or number
Annotate unclear activities
Identify filing sequence when necessary
Avoid acronyms that could cause confusion
Consider automated flowchart tools
Chapter
6-24
Study Break #1
The diagram here is most likely a:
A. Document flowchart
B. System flowchart
C. Data flow diagram
D. Program flowchart
Chapter
6-25
A. Document flowchart
B. System flowchart
C. Data flow diagram
D. Program flowchart
Chapter
6-26
Study Break #2
In the diagram, the arrow represents:
A. A wireless transmission
B. A telephone call
C. An information flow
D. A management order to a subordinate
Chapter
6-27
A. A wireless transmission
B. A telephone call
C. An information flow
D. A management order to a subordinate
Chapter
6-28
System Flowcharts
Utilize standardized symbols
Concentrate on the computerized data flows
Depict electronic job stream of data
Illustrate an audit trail through AIS
Chapter
6-29
Common System
Flowchart Symbols
Chapter
6-30
Common System
Flowchart Symbols
Chapter
6-31
Chapter
6-32
System Flowcharting
Guidelines
Arrange to read from top to bottom and
left to right
Use standardized symbols
There must be a process symbol separating
an input and output symbol (Sandwich rule)
Chapter
6-33
Systems Flowcharting
Guidelines
Use on-page and off-page connectors
Sketch a flowchart before designing the final
draft
Use annotated descriptions and comments in
flowcharts for clarification
Chapter
6-34
System Flowchart
Example
Chapter
6-35
System Flowchart
Example (continued)
Chapter
6-36
Study Break #3
Which of the following is not true about system flowcharts?
A. They can depict the flow of information in a computerized
AIS
B. They use standardized symbols
C. They cannot show how documents flow in an AIS
D. They often document an audit trail
Chapter
6-37
Chapter
6-38
Study Break #4
The sandwich rule states that:
A. You should only create logic diagrams that have some
meat in them
B. Every diagram should have a cover page and a summary
page
C. A processing symbol should be between an input and an
output symbol
D. In DFDs, there should always be data flow lines leading to
and from files
Chapter
6-39
Process Maps
Document business processes in easy-tofollow diagrams.
Auditing uses:
Understand operations
Document understanding
Identify internal control weaknesses and
problems
Chapter
6-41
Chapter
6-42
A Second-level Process
Map
Chapter
6-43
Chapter
6-44
Program Flowcharts
Outline the processing logic for computer programs
Indicate the order of processing steps
Structured Walk-Through
Program Flowchart
Chapter
6-47
Decision Tables
Table of conditions and processing tasks
Indicate what action to take for each possibility
Used when computer program involves many
conditions and subsequent courses of action
Used as an alternative to program flowcharts or
in addition to the flowcharts
Chapter
6-48
Decision Tables
Chapter
6-49
Drawbacks of Decision
Tables
Do not show order in which a program tests data
conditions or takes processing actions
Require documentation understanding beyond
flowcharting
Requires extra work to prepare and the work
may not be cost-effective
Chapter
6-50
Study Break #5
Which of the following is not true about process maps?
A. They depict the flow of information in computerized AISs
B. They use standardized symbols
C. Government agencies as well as businesses often use them
D. Web pages often depict hierarchical versions of them
Chapter
6-51
Chapter
6-52
Study Break #6
A decision table shows:
A. The possible conditions and processing alternatives for a
given situation
B. Who sat where at a board meeting
C. The rules for drawing DFDs
D. The local outsourcing vendors in the area for documentation
tasks
Chapter
6-53
Chapter
6-55
CASE Tools
Computer-Assisted Software Engineering
Automate documentation tasks
Examples include:
iGrafx
allCLEAR
SmartDraw
Visio
CASE Tool--ExceleratorTM
Chapter
6-57
Chapter
6-58
Chapter
6-59
Documentation
Information
Chapter
6-60
Copyright
Copyright 2012 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the
express written permission of the copyright owner is unlawful.
Request for further information should be addressed to the
Permissions Department, John Wiley & Sons, Inc. The purchaser
may make backup copies for his/her own use only and not for
distribution or resale. The Publisher assumes no responsibility for errors,
omissions, or damages, caused by the use of these programs or from the
use of the information contained herein.
Chapter
6-62
Chapter 6
Chapter
6-63