Matakuliah
Tahun
: A0554/Analisa dan Perancangan Sistem Informasi Akuntansi
: 2006
SYSTEMS ANALYSIS
Pertemuan 7 s.d 12
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Models and Techniques
• Systems analysis
– Workflow table
– Activity diagram
– Use case diagram
– Use case description
– Risks analysis
– Types of internal control
2
The UML Activity Diagram
The UML activity diagram plays the role of a
‘map’ in understanding business process
by showing the sequence of activities in
the process.
3
Overview & Detailed Activity
Diagrams
• The overview diagram presents a high
level view of the business process by
documenting the key events, the
sequence of these events & the
information flows among these events.
• The detailed diagram is similar to a map
of a city or town. It provides a more
detailed representation of the activities
associated with one or two events shown
on the overview diagram.
4
Preparing Overview Activity
Diagrams
Preliminary steps:
• Read the narrative & identify key events
• Annotate the narrative to clearly show event
boundaries & event names
Steps for preparing the activity diagram:
• Represent agents participating in the business
process using swimlanes
• Diagram each event. Show the sequence of these
events
• Draw documents created & used in the business
process draw tables (files) created & used in the
business process
5
Preparing Detailed Activity
Diagrams
Steps for preparing overview activity diagrams:
• Annotate narrative to show activities
• Prepare a workflow table
• Identify necessary detailed diagrams
• For each detailed diagram, perform the following
substeps:
– Set up swimlanes for the agents participating in the
event or events represent in the detailed diagram
– Add a rounded rectangle for each activity in the
events) being documented in that detailed diagram
– Use continuous lines to show the sequence of the
activities
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– Set up any documents created or used by the
activities in that diagram
– Use dotted lines to connect activities &
documents
– Document any tables created, modified or
used by the activities in the diagram in the
computer column
– Use dotted lines to connect activities & tables
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WORKFLOW TABLE
• The actors performing specific activities
are listed in the column on the left.
• The corresponding activities are listed on
the right. The activities have been listed
using verbs in active voice (e.g., arrives,
records, etc).
8
USE CASE DIAGRAM
A use case is a sequence of steps that occur
when an ‘actor’ is interacting with the
system for a particular purpose.
Use case diagram is A list of use cases that
occur in an application and that indicate
the actor responsible for each use case.
9
USE CASE DESCRIPTION
• A description of a use case, typically
represented as a sequence of numbered
steps.
• Use case descriptions may also be used
for documenting internal control.
10
RISKS ANALYSIS
• Risk assessment is the identification &
analysis of risks that interfere with the
accomplishment of internal control
objectives.
• Control activities are the policies &
procedures developed by the organization
to address the risks to the achievement of
the organization’s objectives.
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RISK TYPE
• Execution risks
• Information system risks
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EXECUTION RISK
Execution risks : Risks that transaction
will not be executed properly.
Five steps are useful in understanding
& assessing execution risk:
• Achieve an understanding of the
organization’s processes.
• Identify the goods or services
provided & cash received that are at
risk.
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• Restate each generic risk to describe the
execution risk more precisely for the
particular process under study. Exclude
any risks that are irrelevant or obviously
immaterial.
• Assess the significance of the remaining
risks.
• For significant risks, identify factors that
contribute to the risk. The events in the
process can be used to systematically
identify these factors.
14
INFORMATION SYSTEM RISKS
IS Risks : Risks of improper recording,
updating, or reporting of data in an
information system.
2 categories of IS Risks :
- Recording risks
- Update risks
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RECORDING RISKS
Recording risks : Risks that event information is
not captured accurately in an organization’s IS.
3 steps are useful in identifying recording risks :
• Achieve an understanding of the process under
study. Identify the events.
• Review the events, and identify instances where
data are recorded in a source document or in a
transaction file.
• For each event where data are recorded in a
source document or transaction record, consider
the preceding generic recording risks.
16
UPDATE RISKS
Update risks : Risks that summary fields in
master records are not properly updated.
3 steps are useful in identifying update risks:
• Identify recording risks.
• Identify the events that include update
activity. Identify the summary fields in
master files that are updated.
• For each event where a master file is
updated, consider the preceding generic
update risks.
17
TYPES OF INTERNAL CONTROL
Types of control activities:
• Workflow controls
• Input controls
• General controls
• Performance reviews
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WORKFLOW CONTROLS
• Controls that help manage a process at it
moves from one event to the next.
• Include : segregation of duties, required
sequence of events, prenumbered
documents, reconciliation of records with
assets, and others.
19
INPUT CONTROL
• Used to control the input of data into
computer systems.
• Include : drop down or look up menus,
format checks to limit data, validation
rules, confirmation of data, and others.
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GENERAL CONTROLS
• Broader controls that apply to multiple
processes.
• Include : IS planning, organizing the IT
function, and others.
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PERFORMANCE REVIEW
• Activities involving analysis of
performance including the comparison of
actual results with budgets, forecasts,
standards and prior period data.
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