[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

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


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


Data Flow Diagrams Graphically describes the flow of data within a system Four basic elements


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


Data Flows Movement of data among:

Entities (sources or destinations) Processes Data stores

Label should describe the information moving


Process Represents the transformation of data


Data Store Represents data at rest


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


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


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.


Flowchart Symbol Categories Input/Output Processing Storage Miscellaneous


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


Document Flowchart


Document Flowchart (cont’d)


System Flowchart


Program Flowchart


[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

Documents