Chapter
6-1
Chapter 6:
Documenting Accounting
Information Systems
Introduction
Why Documentation Is Important
Primary Documentation Methods
Other Documentation Tools
End-user Computing And Documentation
Chapter
6-2
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
6-3
Why Documentation Is
Important
6. Auditing AISs
7. Documenting business processes
8. Complying with the Sarbanes-Oxley Act
9. Establishing accountability
Chapter
6-4
Example Flowchart
Chapter
6-5
Primary Documentation
Methods
Data Flow Diagrams
Document Flowcharts
System Flowcharts
Process Maps
Chapter
6-6
Data Flow Diagrams
Uses
 Used in systems development process
 Tool for analyzing an existing system
Types
 Context
 Physical
 Logical
Chapter
6-7
Data Flow Diagram
Symbols
Chapter
6-8
Types of DFDs
Context Diagrams


Overview of the system
High-level
Physical Data Flow Diagrams

Focuses on the physical entities of organization
Logical Data Flow Diagrams

Emphasizes tasks of participants
Chapter
6-9
Context Diagram
Chapter
6-10
Physical Data Flow Diagrams
Focus on physical entities, tangible documents,
and reports flowing through the system
List job titles of employees
Simple, more readable, and easier to interpret
Chapter
6-11
Physical Data Flow Diagrams
Chapter
6-12
Logical Data Flow Diagrams
Identifies what participants do
Bubble indicates a task the system performs
Help designers decide:

System resources to acquire
 Activities employees must perform
 How to protect and control these systems
Chapter
6-13
Logical Data Flow Diagrams
Chapter
6-14
Decomposition
Exploding data flow diagrams to create more
detail
Level 0 data flow diagrams

Exploded into successive levels of detail (3.0 – Process
Paycheck)
Level 1 data flow diagrams


3.1 – Compute gross pay
3.2 – Compute payroll deductions
Chapter
6-15
Decomposition – Exploded View
of “Process Paycheck” (3.0)
Chapter
6-16
Guidelines for Drawing DFDs
Avoid detail in high level DFDs
Approximately five to seven processes in each
Logical DFD
Different data flows should have different names
All data stores have data flows into and out of
them, unless they are used for archiving
Include temporary files
Chapter
6-17
Guidelines for Drawing DFDs
Final recipients of system information are
external entities
Personnel or departments processing data of
the current system are internal entities
Display only normal processing routines in
high-level DFDs
Use only one entity to represent several system
entities that perform the same task
Chapter
6-18
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
6-19
Common Document
Flowcharting Symbols
Chapter
6-20
Common Document
Flowcharting Symbols
Chapter
6-21
A Simple Document Flowchart
Chapter
6-22
A Document Flowchart
Chapter
6-23
Guidelines for Drawing
Document Flowcharts
Identify all departments involved
Classify documents and activities by
department
Identify documents by numbers or color
Account for the distribution of each copy of
a document.
Chapter
6-24
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
6-25
Study Break #1
The diagram here is most likely a:
A. Document flowchart
B. System flowchart
C. Data flow diagram
D. Program flowchart
Chapter
6-26
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
System Flowcharts
Utilize standardized symbols
Concentrate on the computerized data flows
Depict electronic job stream of data
Illustrate an audit trail through AIS
Chapter
6-28
Common System Flowchart
Symbols
Chapter
6-29
Common System Flowchart
Symbols
Chapter
6-30
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
6-31
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
6-32
System Flowchart Example
Chapter
6-33
System Flowchart Example
(continued)
Chapter
6-34
Process Maps
Document business processes in easy-tofollow diagrams.
Auditing uses:



Understand operations
Document understanding
Identify internal control weaknesses and
problems
Chapter
6-35
Process Map - Order
Fulfillment Process
Chapter
6-36
A Second-level Process Map
Chapter
6-37
Guidelines for Drawing
Process Maps
Identify and define the process of interest
Understand the purpose for the process map
Meet with employees to acquire input
Remember that processes have inputs,
outputs, and enablers
Chapter
6-38
Guidelines for Drawing
Process Maps
Show key decision points
Pay attention to the level of detail you
capture
Avoid mapping the “should-be” or “couldbe” (Map what is in place!)
Practice, practice, practice
Chapter
6-39
Policies for End-User Computing
and Documentation
1.
2.
3.
4.
Formally evaluate large projects
Adopt formal end-user development policies
Formalize documentation standards
Limit the number of employees authorized
to create end-user applications
5. Audit new and existing systems
Chapter
6-40