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DOCUMENTING AN AIS II Flowcharts 1 Documenting AIS II.

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Presentation on theme: "DOCUMENTING AN AIS II Flowcharts 1 Documenting AIS II."— Presentation transcript:

1 DOCUMENTING AN AIS II Flowcharts 1 Documenting AIS II

2 Type of Flowcharts Document Shows flow of document through areas of responsibility Origination to final disposition Used to analyze internal controls System Identifies the input into an AIS, the processing of the input and the output Shows the processing steps but not the logic Program Shows the computer logic of the processing steps 2 Documenting AIS II

3 Suprina Systems Flowchart with an Enterprise Database 3 Documenting AIS II

4 Flowchart Symbols: input/output CRT Display, Personal Computer Multiple copies of one document Document On line keying Journal/Ledger Display Transmittal Tape (batch total) 4 Documenting AIS II

5 FC Symbols: processing Computer Process Manual Process Auxiliary (offline) Process 5 Documenting AIS II

6 FC Symbols: storage Magnetic Disk Magnetic Tape On line storage File 6 Documenting AIS II

7 FC symbols: other On page connector Off page connector Terminal Decision Annotation 7 Documenting AIS II

8 Flowchart these segments Keyed online to a remote computer Filed a document numerically Scanned a document to an online system Received a check from a customer Reviewed a document and then stored it in a file 8 Documenting AIS II

9 Name this symbol: 9 Documenting AIS II

10 Flowchart Symbols in Excel 10 Documenting AIS II

11 Common System Flowcharting Routines (cont’d) Enter document into computer via keyboard, edit input, record input. Documenting AIS II

12 Common System Flowcharting Routines (cont’d) User queries the computer Documenting AIS II

13 Common System Flowcharting Routines (cont’d) Update sequential data store Documenting AIS II

14 Common System Flowcharting Routines (cont’d) Preparation and later manual reconciliation of control totals. Documenting AIS II

15 Common System Flowcharting Routines (cont’d) Key and key verify inputs Documenting AIS II

16 Common System Flowcharting Routines (cont’d) Enter document into computer using a scanner Documenting AIS II

17 Common System Flowcharting Routines (cont’d) Enter document into computer using scanner and manual keying Documenting AIS II

18 Flowchart steps Work from Table of entities and activities Set up a column for each internal entity Draw top to bottom, left to right Sandwich rule: document process document Never lose a document Storage Terminal 18 Documenting AIS II

19 Preparing Systems Flowcharts 1. Divide the flowchart into columns; one column for each internal entity and one for each external entity. Label each column. 2. Flowchart columns should be laid out so that the flowchart activities flow from left to right. But, minimize crossed lines and connectors. 3. Flowchart logic should flow from top to bottom and from left to right. For clarity, put arrows on all flow lines. 19 Documenting AIS II

20 Preparing Systems Flowcharts (cont’d) 4. Keep the flowchart on one page, if possible. With multiple pages use off-page connectors. 5. Within each column, there must be at least one manual process, keying operation, or data store between documents. Do not directly connect documents within the same column. 6. When crossing organizational lines (one column to another), show a document at both ends of the flow line unless the connection is so short that the intent is unambiguous. 20 Documenting AIS II

21 Preparing Systems Flowcharts (cont’d) 7. Documents or reports printed in a computer facility should be shown in that facility’s column first. You can then show the document or report going to the destination unit. 8. Documents or reports printed by a centralized computer facility on equipment located in another organizational unit should not be shown within the computer facility. 21 Documenting AIS II

22 Preparing Systems Flowcharts (cont’d) 9. Processing within an organizational unit on devices such as a PC, laptop, or computerized cash register should be shown within the unit or as a separate column next to that unit, but not in the central computer facility column. 10. Sequential processing steps (computerized or manual) with no delay between them (and resulting from the same input) can be shown as one process or as a sequence of processes. 22 Documenting AIS II

23 Preparing Systems Flowcharts (cont’d) 11. The only way to get data into or out of a computer data storage unit is through a computer processing rectangle or offline process square. 12. Manual process is not needed to show the sending of a document; sending should be apparent from the movement of the document. 13. Do not use manual processes to file documents; show documents going into files. 23 Documenting AIS II

24 Lab 2 Lab 2: Central Risk: (P4-7) Prepare a flowchart Use Excel Bring file to class Work with your partner; one File uploaded for each team; Make sure both names are on the document 24 Documenting AIS II

25 Cornick Table of Entities IT Division/Computerprints statements w/stub at eom sends statements w/stub to AR Dept receives stub data from AR dept updates AR master file AR Dept/AR Clerkreceives statement w/stub from Computer sends statement w/stub to customers receives check and stub from Customer batches checks sends batched checks to cashier keys stub data into computer Customers/Contractorsreceives statements from Ar Dept sends check and stub to AR dept Cashierreceives batched checks from AR Dept 25 Documenting AIS II

26 Cornick DFD 26 Documenting AIS II


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