[PPT]Slide 1 - Pearsonwps.prenhall.com/wps/media/objects/11661/11941370/PPT/... · Web viewAuthor Steven Hornik Created Date 12/02/2010 09:56:44 Title Slide 1 Last modified by christina
Post on 17-Mar-2018
213 Views
Preview:
Transcript
Chapter 3Systems Documentation Techniques
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall3-1
Learning Objectives
Prepare and use data flow diagrams to understand, evaluate, and document information systems.
Prepare and use flowcharts to understand, evaluate, and document information systems.
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-2
What Is Documentation? Set of documents and models
Narratives, data flow models, flowcharts
Describe who, what, why, when, and where of systems: Input, process, storage, output, and controls
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-3
Why Should You Learn Documentation?
You need to be able to read documentation in all its forms: narratives, diagrams, models.
You need to be able to evaluate the quality of systems, such as internal control based in part on documentation.
SAS 94 requires independent auditors to understand all internal control procedures. Documentation assists in auditor understanding and
documentation of their understanding Sarbanes-Oxley states that management:
Is responsible for internal control system Is responsible for assessing the effectiveness of the IC
System Both management and external auditors need to document
and test IC System
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-4
Data Flow Diagrams Graphically describes the flow of data within a system Four basic elements
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-5
EntityProcess
Data Flow
Data Store
Entity Represents a source of data or input into the system
or Represents a destination of data or output from the
system
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-6
Data Flows Movement of data among:
Entities (sources or destinations) Processes Data stores
Label should describe the information moving
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-7
Process Represents the transformation of data
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-8
Data Store Represents data at rest
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-9
Data Flow Diagram Levels Context
Highest level (most general) Purpose: show inputs and outputs into system Characteristics: one process symbol only, no data stores
Level-0 Purpose: show all major activity steps of a system Characteristics: processes are labeled 1.0, 2.0, and so
on
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-10
DFD Creation Guidelines
Understand the system Ignore certain aspects of
the system Determine system
boundaries Develop a context DFD Identify data flows Group data flows Number each process
Identify transformational processes
Group transformational processes
Identify all data stores Identify all sources and
destinations Label all DFD elements Subdivide DFD
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-11
Flowcharts Use symbols to logically depict transaction processing
and the flow of data through a system. Using a pictorial representation is easier to understand
and explain versus a detailed narrative.
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-12
Flowchart Symbol Categories Input/Output Processing Storage Miscellaneous
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-13
Flow Chart Symbol Categories (cont’d)
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall
Types of Flowcharts Document
Illustrates the flow of documents through an organization Useful for analyzing internal control procedures
System Logical representation of system inputs, processes, and
outputs Useful in systems analysis and design
Program Represent the logical sequence of program logic
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-15
Document Flowchart
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-16
Document Flowchart (cont’d)
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-17
System Flowchart
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-18
Program Flowchart
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-19
top related