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ACW482 AIS > Simkin C12 Documenting AIS > Flashcards

Simkin C12 Documenting AIS Flashcards

1
Q

Documentation

A

the tasks for recording accounting data, the procedures that users must perform to operate computer applications

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2
Q

Importance of Documentation

A
  1. Depicting how the system works
  2. Training users
  3. Designing new systems
  4. Controlling systems development and maintenance costs
  5. Standardizing communications with others
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3
Q

Object oriented software

A

contain modular, reusable code

helps programmers avoid writing duplicate programs and facilitates changes when programs must be modified later.

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4
Q

Primary Documentation Methods

A
  1. Data Flow Diagrams
  2. Document Flowcharts
  3. System Flowcharts
  4. Process Maps
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5
Q

Data Flow Diagram

A
  • A tool for analyzing an existing system or as a planning aid for creating a new system.
  • Illustrates the flow of data in AIS
  • Describe the sources of data in database and the ultimate destination of these data
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6
Q

4 basic symbols of DFD

A
  1. Square (external data source/destination)
  2. Line with arrows (direction of data flow)
  3. Circle (Internal entity or transformation process)
  4. parallel lines or open rectangle (data store - file)
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7
Q

3 types of DFD

A
  1. Context
  2. Physical
  3. Logical
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8
Q

Context Diagram

A

to provide an overview of a system

prepare high-level DFD

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9
Q

Physical Diagram

A

Focuses on the physical entities of an organization
- detailed processes of the application

List jobs title of employees

simple more readable & easier to interpret

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10
Q

Logical DFD

A

Emphasizes tasks of participants

  • bubbles indicates a task system performs
  • Help designers decide: systems resources to acquire, activities employees must perform, and how to protect & control these systems.
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11
Q

Guidelines for Drawing DFDs

A
  1. Avoid detail in high level dfds
  2. approximately 5-7 processes in each logical dfd
  3. Different data flows into & out of them
  4. include temporary files
  5. final recipient of system info are external entities
  6. personnel processing data of current systems are internal entities
  7. use only one entity to represent several system entities that perform the same task
  8. Obtain user feedback for verification
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12
Q

Documents Flowcharts

A

Traces physical flow of documents through an organization - the flow of docs from the departments, groups or individuals who first create them to their final dispositions

used to analyze systems for weaknesses in controls and reports

begins by identifying departments and groups that handle to documents

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13
Q

guideline data flowchart (simple)

A

Identify the participants
identify documents involved
indicate where the documents are created, processed and used.

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14
Q

Guidelines for Drawing Doc Flowcharts

A
  1. Identify all the departments that create or receive the documents involved in the system.
  2. Carefully classify the dicuments and activities of each department, & draw them under their corresponding department headings
  3. Identify each copy of an accounting document with a number.
  4. Account for the distribution of each copy of a document
  5. Use on-page connectors to avoid diagrams with lines that cross one another
  6. Each pair of connectors should use same letter/number
  7. Use annotations if necessary to explain activities/symbols may be unclear
  8. Use sequence of records such as A, N or C
  9. Use acronyms/ full names
  10. Consider using automated flowchart tools
    9.
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15
Q

System Flowcharts

A

Concentrate on the computerized data flows of AIS.
Depicts the electronic flow of data and processing steps in an AIS
Illustrate an audit trails through AIS
Utilize standardized symbols

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16
Q

Guidelines for System Flowcharts

A
  1. Should read from top - bottom and left - right
  2. use standardize symbols
  3. a processing symbol should always be found between an input and output symbol
  4. use on-page and off-page connectors to avoid crossed lines
  5. Sketch a flowchart before designing the final draft
  6. Add descriptions and comments in flowcharts to clarify processing elements
17
Q

Process Maps

A

document business processes in easy-to-follow diagrams.

easiest to draw and follow

18
Q

process maps is helpful for in/external auditors because:

A

Help them learn how a department/division operates
Document what they learned
Identify internal control weaknesses or problems in existing operations

19
Q

Process maps can also be used as…

A

training aids

help consultants to study business processes and redesign them for greater productivity

20
Q

Guidelines in drawing Process Maps:

A
  1. Identify and define the process of interest
  2. understand the purpose for the process of map
  3. meet with employees to get their idea
  4. remember that processes have inputs, outputs and enablers
  5. show key decision points
  6. pay attention to the level of detail you capture
  7. avoid the mapping
21
Q

Other documentation tools:

Program Flowcharts

A

outline the processing logic for each part of a computer program and indicate the order in which processing steps take place.

Structured walked-through:
formal review of logic,
assess the soundness of logic
detect and correct design flaws
make improvements
22
Q

Drawbacks Decision Table

A

Do not show order in which a programs tests data conditions or takes processing actions

require documentation understanding beyond flowcharting

requires extra work to prepare and the work may not be cost effective

22
Q

Other Documentation Tools:

Decision Table

A

Table of conditions and processing tasks that indicates what action to take for each possibility

Used when computer program involves many conditions and subsequent courses of action

used as an alternative to program flowcharts or in addition to the flowcharts

23
Q

Software tools for Graphical Documentation and SOX Compliance

A
  • Microsoft word, excel & powerpoint
  • CASE Tools
  • SOX Compliance
24
Q

Microsoft word, excel & powerpoints

A

Using “autoshapes” option in the drawing toolbar, can reproduce most of the graphic symbols and logic diagrams

advantages: ability to create large drawings and the option to embed computed values in flowcharting

25
Q

CASE Tools

A
  • The capabilities of specialized graphical documentation software exceed those of word-processing or spreadsheet packages
  • automate such documentation tasks as drawing flowchart, drawing graohic and screen deisgn etc
26
Q

SOX Compliance

A
  • software packages to automate the tasks required by section 404 SOX 2002
  • enable businesses to reduce the time and costs required to satisfy sox requirement
27
Q

End-User COmputing

A

The ability of non-IT employees to create computer applications of their own.

when employees manipulate data with word processing, spreadsheet, database management systems, or tax packages programs were developed to allow end users to develop applications or themselves

28
Q

Importance of End user Computing and Documentation

A
  • require training manuals and reference guides
  • identify how to accomplish and undo actions
  • greater efficiency when altering system
29
Q

Policies for End-User Computing & Documentation

A

guidelines to control end-user application development:

  1. Formally evaluate large projects
  2. Adopt formal end-user development policies
  3. Formalize documentation standards
  4. Limit the number of employees authorized to create end-user application
  5. Audit new and existing systems

ACW482 AIS (4 decks)

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