CHAPTER 3
SYSTEMS DOCUMENTATION TECHNIQUES
Instructor’s Manual
Learning Objectives:
1. Prepare and use data flow diagrams to understand, evaluate, and
document information systems.
Questions to be addressed in this chapter include:
1. What is the purpose of documentation?
2. Why do accountants need to understand documentation?
Introduction
Techniques used to document a system
Narratives, flowcharts, diagrams, and other written materials
that explain how a system works.
Documentation tools are important on one or more of the following
levels:
2. You may be required to evaluate internal control systems
documentation to identify control strengths and weaknesses
3. The greatest amount of skill is needed to prepare
documentation. If you are a member of a team that is
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1. Data flow diagram is a graphical description of the
2. Document flowchart is a graphical description of the
3. System flowchart is a graphical description of the
4. Program flowchart is a graphical description of the
sequence of logical operations that a computer performs
as it executes a program.
Data Flow Diagrams
A data flow diagram (DFD) graphically describes the flow of data
within an organization.
Elements in a Data Flow Diagram
Four Basic Elements:
1. Data sources and destinations
Learning Objective One
Prepare and use data flow diagrams to understand,
evaluate, and document information systems.
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Data Sources and Destinations
Data sources and data destinations are represented by squares, as
illustrated by items A (customer), J (bank), and K (credit
manager) in Figure 3-3 on page 65.
Subdividing the Data Flow Diagram
The highest–level data flow diagram is referred to as a context
diagram. A context diagram provides the reader with a summary–
level view of the system.
Focus 3-1 on Page 55 Guidelines for Drawing a Data Flow Diagram
Ignore all control processes and control actions.
3. Determine system boundaries.
7. Identify transformation processes.
8. Group transformation processes.
10. Identify all data sources and destinations.
12. Subdivide the data flow diagram.
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Multiple Choice 1
A DFD is a representation of which of the following?
a. relationship among modules, data, and programs of an AIS
b. flow of data in an organization
c. decision rules in a computer program
d. computer hardware configuration
Flowcharts
A flowchart is an analytical technique used to describe some
aspect of an information system in a clear, concise, and logical
manner. Flowcharts use a standard set of symbols to describe
pictorially the transaction processing procedures a company uses
and the flow of data through a system.
1. Input/output symbols. Input/output symbols represent
devices or media that provide input to or record output
from processing operations.
2. Processing symbols. Processing symbols either show what
type of device is used to process data or indicate when
processing is performed manually.
Figure 3-8 on page 56 contains common flowcharting symbols.
Focus 3-2 on page 60 provides the following guidelines for
preparing flowcharts:
1
Understand a system before
flowcharting it.
11
Use on-page connectors to avoid excess
flow lines.
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2
Identify the entities to be
flowcharted.
12
Use arrowhead on all flow lines.
processed.
5
Design the flowchart so that
flow proceeds from top to
bottom and from left to right.
15
Show all data entered into or retrieved
from a computer file.
6
Give the flowchart a clear
beginning and ending.
16
Draw a line from a document to a file
to indicate that it is being filed.
7
Use the standard flowcharting
symbols.
17
Draw a rough sketch of the flowchart as
a first effort.
8
Clearly label all symbols.
Write a description of the
input, process, or output
inside the symbol.
18
Redesign the flowchart to avoid
clutter.
9
When using multiple documents,
place document numbers in the
top right-hand corner.
19
10
Each manual processing symbol
should have an input and an
output.
20
Draw a final copy of the flowchart.
Document Flowcharts
A document flowchart illustrates the flow of documents and
information among areas of responsibility within an
organization.
Document flowcharts that describe and evaluate
internal controls are often referred to as internal
control flowcharts.
System Flowcharts
System flowcharts depict the relationship among the input,
processing, and output of an Accounting Information System.
3
When several entities such as
departments or functions are
involved, divide the flowchart
into columns.
13
If a flowchart cannot fit on a single
page, clearly label the pages.
of operations.
column in which they are created then
show them again in another column in
which the documents are being
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Program Flowcharts
A program flowchart illustrates the sequence of logical
operations performed by a computer in executing a program.
Multiple Choice 2
Which of the following statements is FALSE?
a. A flowchart is an analytical technique used to describe some
aspect of an information system in a clear, concise, and logical
manner.
Multiple Choice Question Answers
Number
Answer
1
B
2
D