Chap 5 - Documenting Accounting Information Systems

Question 1

Why is documentation important?

Answer 1

Depicts how the system works
Helps to train users and do their jobs better
Helps systems designers to develop better systems
Helps to control system development and maintenance costs
Standardizes communication with others (describe existing or proposed system in a common language)
Helps depict audit trails
Helps managers better understand their business proccess
Helps business comply with Sarbanes Oxley Act by analyzing risk of error, frauds, omissions and problems
Establishes accountablity

Question 2

What are primary documenting tools?

Answer 2

Data flow diagrams (DFDs)
Document flowcharts
System flowcharts
Process map (easy to follow diagram of a business process)

Question 3

What are some other documentation tools?

Answer 3

Program flowcharts - outline the processing logic of computer programs
Decision tables - a table of conditions and processing tasks that indicates what action to take for each possibility
Decision trees - graphically depicts business processes that usually contain several steps

Question 4

What is a data flow diagram?

Answer 4

Data flow diagrams provide both a physical and a logical view of a system, concentrating more on flow and transformation of data than on the physical devices or timing of inputs, processing or outputs

Question 5

System flowchart

Answer 5

Describes the electronic flow of data through an AIS, indicates what processing steps and files are used and when, and provides an overview of the entire system