Program Library, Documentation, and Record MGMT

Question 1

Source Code Programs

Answer 1

Maintained in a library under secure storage by file libration

When new programs developed or old programs modified, SPLMS manages migration from application development test environment to active production library**

SPLMS ensures only valid changes are made. Only after verification does program migrate to the SPL

Question 2

Purpose of Documentation

Answer 2

Documentation of accounting system required

1) by law, SOX
2) build and evaluate complex systems
3) training
4) creating sustainable/survivable systems
5) auditing
6) for process reengineering

Question 3

Levels of documentation

Answer 3

4 levels should be maintained, documentation at each level generally includes flowcharts and narrative descriptions

1) systems documentation - overviews the program and data files, processing logic and interactions; includes narrative descriptions, flow charts, data flow diagrams. USED PRIMARLY BY SYSTEMS DEVELOPERS
2) program documentation- detailed analysis of input data, program logic, data output; consists of program flowcharts, source code listings, record layouts; used primary by PROGRAMMERS - PROGRAM DOCUMENATION IS IMPORTANT IF ORIGINAL PROGRAMMER IS GONE
3) operator documentation - RUN MANUAL - provides information needed to execute program, equipment, data files, computer supplies, execution commands, verification procedures - USED BY COMPUTER OPERATORS
4) User documentation - Describes the system from POV of end user

Question 4

FORMS OF DOCUMENTS

Answer 4

A.
Questionnaires – Ask about use of specific procedures
B.
Narratives – Text descriptions of processes
C.
Data flow diagrams –
1. Portray business processes, stores of data, and flows of data among those elements
2. Often used in developing new systems
D.
Flowcharts –
1. For example, system flowcharts, present a comprehensive picture of the management, operations, information systems, and process controls embodied in business processes.
2. Often used to evaluate controls in a system
E.
Entity-relationship (E-R) diagrams – Model relationships between entities and data in accounting systems.
F.
Decision tables – Depict logical relationships in a processing system by identifying the decision points and processing alternatives that derive from those decision points.