3 Systems Documentation Techniques（课件）- 《会计信息系统英文版》同步教学（人民大学版）

2024-02-27
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Chapter 3 Systems Documentation Techniques 3-1 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. 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 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 3-4 Data Flow Diagrams Graphically describes the flow of data within a system Four basic elements 3-5 Entity Process 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 3-6 Data Flows Movement of data among: Entities (sources or destinations) Processes Data stores Label should describe the information moving 3-7 Process Represents the transformation of data 3-8 Data Store Represents data at rest 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 3-10 DFD Creation Guidelines Understand the system Ignore certain aspects of the system Determine system boundaries Develop a context DFD Identif

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3 Systems Documentation Techniques（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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3 Systems Documentation Techniques（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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3 Systems Documentation Techniques（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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3 Systems Documentation Techniques（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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3 Systems Documentation Techniques（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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3 Systems Documentation Techniques（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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