Simkin C12 Documenting AIS Flashcards
Documentation
the tasks for recording accounting data, the procedures that users must perform to operate computer applications
Importance of Documentation
- Depicting how the system works
- Training users
- Designing new systems
- Controlling systems development and maintenance costs
- Standardizing communications with others
Object oriented software
contain modular, reusable code
helps programmers avoid writing duplicate programs and facilitates changes when programs must be modified later.
Primary Documentation Methods
- Data Flow Diagrams
- Document Flowcharts
- System Flowcharts
- Process Maps
Data Flow Diagram
- 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
4 basic symbols of DFD
- Square (external data source/destination)
- Line with arrows (direction of data flow)
- Circle (Internal entity or transformation process)
- parallel lines or open rectangle (data store - file)
3 types of DFD
- Context
- Physical
- Logical
Context Diagram
to provide an overview of a system
prepare high-level DFD
Physical Diagram
Focuses on the physical entities of an organization
- detailed processes of the application
List jobs title of employees
simple more readable & easier to interpret
Logical DFD
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.
Guidelines for Drawing DFDs
- Avoid detail in high level dfds
- approximately 5-7 processes in each logical dfd
- Different data flows into & out of them
- include temporary files
- final recipient of system info are external entities
- personnel processing data of current systems are internal entities
- use only one entity to represent several system entities that perform the same task
- Obtain user feedback for verification
Documents Flowcharts
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
guideline data flowchart (simple)
Identify the participants
identify documents involved
indicate where the documents are created, processed and used.
Guidelines for Drawing Doc Flowcharts
- Identify all the departments that create or receive the documents involved in the system.
- Carefully classify the dicuments and activities of each department, & draw them under their corresponding department headings
- Identify each copy of an accounting document with a number.
- Account for the distribution of each copy of a document
- Use on-page connectors to avoid diagrams with lines that cross one another
- Each pair of connectors should use same letter/number
- Use annotations if necessary to explain activities/symbols may be unclear
- Use sequence of records such as A, N or C
- Use acronyms/ full names
- Consider using automated flowchart tools
9.
System Flowcharts
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
Guidelines for System Flowcharts
- Should read from top - bottom and left - right
- use standardize symbols
- a processing symbol should always be found between an input and output symbol
- use on-page and off-page connectors to avoid crossed lines
- Sketch a flowchart before designing the final draft
- Add descriptions and comments in flowcharts to clarify processing elements
Process Maps
document business processes in easy-to-follow diagrams.
easiest to draw and follow
process maps is helpful for in/external auditors because:
Help them learn how a department/division operates
Document what they learned
Identify internal control weaknesses or problems in existing operations
Process maps can also be used as…
training aids
help consultants to study business processes and redesign them for greater productivity
Guidelines in drawing Process Maps:
- Identify and define the process of interest
- understand the purpose for the process of map
- meet with employees to get their idea
- remember that processes have inputs, outputs and enablers
- show key decision points
- pay attention to the level of detail you capture
- avoid the mapping
Other documentation tools:
Program Flowcharts
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
Drawbacks Decision Table
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
Other Documentation Tools:
Decision Table
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
Software tools for Graphical Documentation and SOX Compliance
- Microsoft word, excel & powerpoint
- CASE Tools
- SOX Compliance
