Program Library, Documentation, and Record Management

Question 1

What is program documentation?

Answer 1

A detailed analysis of her input data, logic, and output of software. Includes program flowcharts, source code listings, and record layouts.

Question 2

List six reasons why organizations document their accounting systems.

Answer 2

1. Documentation is required by law
2. To facilitated building and evaluating complex systems
3. To facilitate training
4. To improve system survival and sustainability
5. To enable system audits (e.g., trails)
6. To enable process re-engineering

Question 3

Define “source program library management system (SPLMS)”.

Answer 3

Its functions include storing, retrieving, and deleting programs, and, documenting by whom, when, where, and how programs are changed.

Question 4

What is user documentation?

Answer 4

These documents the system in language that is understandable by the end user. It tells users how and when to submit data and request reports, and the procedures for verifying the accuracy of the data and correcting errors.

Question 5

What is system documentation?

Answer 5

Overviews the program and data files, processing logic and interactions with other programs and systems; often includes narrative descriptions, flowcharts, and data flow diagrams.

Question 6

What is operator documentation (also called a “run manual”)?

Answer 6

In large computer systems, operator documentation provides information necessary to execute the program including the required equipment, data files, and computer supplies, execution commands, error messages, verification procedures and expected output. It is used by computer operators.

Question 7

Define “source program library (SPL)”.

Answer 7

The library of source code computer programs. Securing these programs, and separately these from live programs, is critical to the internal control system.