Chapter 5 – Flowcharting
Objectives.
1. List and discuss the purpose and use of various flowchart types
2. Explain the basic parts of and design considerations common to all types of flowcharts
3. Identify and describe common symbols and IT tools used in flowcharting
4. Discuss ways flowcharts impact the design, implementation and evaluation of the AIS
5. Create a risk / control matrix
6. Create and interpret systems and document flowcharts
Flowchart types
1. System flowcharts

“Big picture” look at an information system
2. Program flowcharts

Logic of a computer program
3. Document flowcharts

Trace documents through an information system
4. Hardware flowcharts

Show relationship between hardware elements
Design issues

Top to bottom, left to right

Iterative nature of flowcharting

White space

Title

Columns depict areas of responsibility

Clear origin, termination and progress for documents

Discussion of rough drafts with others
ACC 3113 – Accounting Information Systems
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Symbols
The universe of flowcharting symbols is practically endless. You can find examples in
most software programs—particularly in programs designed for flowcharting. A few
examples follow, but they are by no means exhaustive.
Check out Flowcharting software
Uses of Flowcharts in the AIS
1. Understanding how a system works
2. Making suggestions for system improvement
3. Spotting internal control deficiencies
4. Developing procedures manuals
Risk / control matrix
1. Tool for analyzing internal controls in an accounting information system
2. Many formats — review example and construct RCM
ACC 3113 – Accounting Information Systems
Chapter 5 | Page 2