Accounting information systems 12th SIMKIN and norman chapter 06

Chapter 6:

Documenting Accounting
Information Systems

Introduction
Why Documentation Is Important
Primary Documentation Methods
Other Documentation Tools
End-user Computing And Documentation

Chapter
6-1


Why Documentation Is
Important
1. Depicting how the system works
2. Training users
3. Designing new systems
4. Controlling system development and
maintenance costs
5. Standardizing communications with others
Chapter
6-2


Why Documentation Is
Important
6. Auditing AISs
7. Documenting business processes

8. Complying with the Sarbanes-Oxley Act
9. Establishing accountability

Chapter
6-3


Example Flowchart

Chapter
6-4


Primary Documentation
Methods
Data Flow Diagrams
Document Flowcharts
System Flowcharts
Process Maps

Chapter
6-5


Data Flow Diagrams
Uses
 Used in systems development process
 Tool for analyzing an existing system
Types
 Context

 Physical
 Logical
Chapter
6-6


Data Flow Diagram
Symbols

Chapter
6-7


Types of DFDs
Context Diagrams



Overview of the system
High-level

Physical Data Flow Diagrams


Focuses on the physical entities of organization

Logical Data Flow Diagrams


Emphasizes tasks of participants

Chapter
6-8


Context Diagram

Chapter
6-9


Physical Data Flow Diagrams
Focus on physical entities, tangible documents,
and reports flowing through the system
List job titles of employees
Simple, more readable, and easier to interpret

Chapter
6-10


Physical Data Flow Diagrams

Chapter
6-11


Logical Data Flow Diagrams
Identifies what participants do
Bubble indicates a task the system performs
Help designers decide:

System resources to acquire
 Activities employees must perform
 How to protect and control these systems


Chapter
6-12


Logical Data Flow Diagrams

Chapter
6-13


Decomposition
Exploding data flow diagrams to create more
detail
Level 0 data flow diagrams


Exploded into successive levels of detail (3.0 – Process
Paycheck)

Level 1 data flow diagrams



3.1 – Compute gross pay
3.2 – Compute payroll deductions

Chapter
6-14


Decomposition – Exploded View
of “Process Paycheck” (3.0)

Chapter
6-15


Guidelines for Drawing DFDs
Avoid detail in high level DFDs
Approximately five to seven processes in each
Logical DFD
Different data flows should have different names
All data stores have data flows into and out of
them, unless they are used for archiving
Include temporary files
Chapter
6-16


Guidelines for Drawing DFDs
Final recipients of system information are
external entities
Personnel or departments processing data of
the current system are internal entities
Display only normal processing routines in
high-level DFDs

Use only one entity to represent several system
entities that perform the same task
Chapter
6-17


Document Flowcharts
Traces the physical flow of documents through
an organization
Used to analyze systems for weaknesses in
controls and reports
Begins by identifying departments and groups
that handle the documents
Chapter
6-18


Common Document
Flowcharting Symbols

Chapter
6-19


Common Document
Flowcharting Symbols

Chapter
6-20

A Simple Document Flowchart

Chapter
6-21


A Document Flowchart

Chapter
6-22


Guidelines for Drawing
Document Flowcharts
Identify all departments involved
Classify documents and activities by
department
Identify documents by numbers or color
Account for the distribution of each copy of a
document.

Chapter
6-23


Document Flowcharting
Guidelines
Use on-page and off-page connectors
Coordinate connectors by letter or number

Annotate unclear activities
Identify filing sequence when necessary
Avoid acronyms that could cause confusion
Consider automated flowchart tools

Chapter
6-24


Study Break #1
The diagram here is most likely a:

A. Document flowchart
B. System flowchart
C. Data flow diagram
D. Program flowchart

Chapter
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