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Chapter 3
Systems Documentation Techniques
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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
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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 allinternal 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 documentand test IC System
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Entity
Represents a source of data or input into the system
or
Represents a destination of data or output from the
system
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Data Flows
Movement of data among:
Entities (sources or destinations)
Processes
Data stores
Label should describe the information moving
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Process
Represents the transformation of data
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Data Store
Represents data at rest
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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
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DFD Creation Guidelines
Understand the system
Ignore certain aspects of thesystem
Determine system
boundaries
Develop a context DFD
Identify data flows
Group data flows
Number each process
Identify transformationalprocesses
Group transformationalprocesses
Identify all data stores
Identify all sources anddestinations
Label all DFD elements
Subdivide DFD
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Flowcharts
Use symbols to logically depict transaction processingand the flow of data through a system.
Using a pictorial representation is easier to understandand explain versus a detailed narrative.
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Flowchart Symbol Categories
Input/Output
Processing
Storage
Miscellaneous
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Flow Chart Symbol Categories
(contd)
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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, andoutputs
Useful in systems analysis and design
Program
Represent the logical sequence of program logic
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Document Flowchart
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Document Flowchart (contd)
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