Systems Documentation

Techniques
Chapter 3

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Learning Objectives
Prepare and use data flow diagrams to understand,
evaluate, and document information systems.
Prepare and use systems flowcharts to understand,
evaluate, and document information systems.
Prepare and use business process diagrams to
understand, evaluate, and document information
systems.
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Why Document Systems?

Accountants must be able to read documentation
and understand how a system works (e.g.,
auditors need to assess risk)
Sarbanes-Oxley Act (SOX) requires management
to assess internal controls and auditors to
evaluate the assessment
Used for systems development and changes

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Data Flow Diagrams (DFD)

Focuses on the data flows for:
Processes,
Sources and destinations of the data
Data stores
Is a graphical description of the source and
destination of data that shows data flow within an
organization, the processes performed on the data, and
how data are stored.
DFD are visually simple, can be used to represent the
same process at a high abstract or detailed level.
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Basic Data Flow Diagram Elements

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Timekeeping

Payroll
data

Paychecks

Process
payroll
data

Payroll
data

Employees

Payroll
details

Payroll
data
Payroll
Data

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Copyright Pearson Education Limited 2015.

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Copyright Pearson Education Limited 2015.

The highest-level data flow diagram is referred to as a context diagram. A

context diagram provides the reader with a summary-level view of the system.

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Copyright Pearson Education Limited 2015.

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Basic Guidelines for creating a DFD

Understand the system that
you are trying to represent.
A DFD is a simple
representation meaning that
you need to consider what is
relevant and what needs to be
included.
Start with a high level (context
diagram) to show how data
flows between outside entities
and inside the system. Use
additional DFDs at the
detailed level to show how
data flows within the system.
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Identify and group all the basic

elements of the DFD.
Name data elements with
descriptive names, use action
verbs for processes (e.g.,
update, edit, prepare, validate,
etc.).
Give each process a sequential
number to help the reader
navigate from the abstract to
the detailed levels.
Edit/Review/Refine your DFD
to make it easy to read and
understand.
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Flowcharts
Describe an information system showing:
Inputs and Outputs
Information activities (processing data)
Data storage
Data flows
Decision steps
Is an analytical technique used to describe some aspect of an information
system in a clear, concise, and logical manner.
Flowcharts use a standard set of symbols to describe pictorially the transaction
processing procedures a company uses and the flow of data through a system.
Key strengths of flowcharts are that they can easily capture control via decision
points, show manual vs. automated processes.

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Flowcharts
Input/output symbols. Input/output symbols represent
devices or media that provide input to or record output from
processing operations.
Processing symbols. Processing symbols either show what type
of device is used to process data or indicate when processing is
performed manually.
Storage symbols. Storage symbols represent the device used to
store data that the system is not currently using.
Flow and miscellaneous symbols. Flow and miscellaneous
symbols indicate the flow of data and goods. They also represent
such operations as where flowcharts begin or end, where decisions
are Pearson
made,
and Limited
when2015.
to add explanatory notes to flowcharts.
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Education

Flowcharts Symbols

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Types of Flowcharts
Document flowchart
is a graphical description of the flow of documents and
information between departments or areas of responsibility
within an organization.

System flowchart
is a graphical description of the relationship among the input,
processing, and output in an information system.

Program flowchart
is a graphical description of the sequence of logical operations
that a computer performs as it executes a program.
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Copyright Pearson Education Limited 2015.

Copyright Pearson Education Limited 2015.

Copyright Pearson Education Limited 2015.

Copyright Pearson Education Limited 2015.

Guidelines for Drawing Flowcharts

Understand the system you are trying to
represent.
Identify business processes, documents, data
flows, and data processing procedures.
Organize the flowchart so as it reads from top to
bottom and left to right.
Name elements descriptively.
Edit/Review/Refine to make it easy to read and
understand.
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Business Process Diagrams

Is a visual way to represent the activities in a
business process
Intent is that all business users can easily
understand the process from a standard notation
(BPMN: Business Process Modeling Notation)
Can show the organizational unit performing the
activity

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Business Process Diagram Basic Symbols

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Payroll Business Process Diagram Example

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Key Terms

Documentation
Narrative description
Data flow diagram (DFD)
Data source
Data destination
Data flow
Process
Data store

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Context diagram
Flowchart
Document flowchart
Internal control flowchart
System flowchart
Program flowchart
Business process diagram
(BPD)

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