3. System Documentation Techniques

Question 1

Why should systems be documented from the aspect of accountants?

Answer 1

Accountants must be able to read documentation and understand how a system works.

Question 2

What are the requirements from the Sarbanes-Oxley Act

Tip management and auditors

Answer 2

Sarbanes-Oxley Act requires management to assess internal controls, and auditors to evaluate the assessment.

Question 3

There are three types of documentation tools: Data flow diagram (DFD), flowchart and
business process diagrams.

Describe data flow diagram (DFD)
Tip: simple

Answer 3

DFD is a graphical description of data sources (data input), data transformation processes, data storage and data destinations (visually simple).

Question 4

Flowchart is an Information System shows

Tip: added layer to the simple DFD

Answer 4

Flowchart is a graphical description of a system showing: data
inputs, information activities (processing data) , data storage and data outputs. Further more it shows data flows AND decision steps.

Question 5

Mention some types of flowchart

Answer 5

There are many types: document, internal control, system and program flow charts.

Question 6

Describe Business Process Diagrams

Tip: activities and the goal?

Answer 6

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).