1. Document Flowcharts
Source: Wilkinson Ch_05

2. Document Flowcharts
Flowcharts are pictorial representations of transaction processing systems that portray flows of some type
A Document Flowchart emphasizes the hardcopy inputs and outputs and their flows through organizational units
Auditors and accountants may use document flowcharts when analyzing a current system for weaknesses in controls and reports

3. Common Document Flowcharting Symbols - I
Punched Card
Floppy Disk
Keying operation
Manual Operation
Document
Connector between
two points on a flowchart
Multiple copies of
a specific document
Journal or ledger

4. Common Document Flowcharting Symbols - II
Permanent file of
documents
Envelope
Information flow
Adding machine
tape used for
batch control
Document flow
Annotation for
additional
explanation

5. A Sample Document Flowchart
Requesting Department
Central Supplies Department A
Goods Requisition
Form 1
Goods Requisition
Form A 1 2
File

6. System Flowcharts
System Flowcharts depict the flows of data and processing steps in an AIS
They use symbols that are industry conventions standardized by the American National Standards Institute (ANSI)
Flowcharting symbols are grouped as input-output symbols, processing symbols, storage symbols, data and information flow symbols, and miscellaneous symbols

7. System Flowchart Symbols Input/Output
Keying Operation
Punch Card
Can also be output.
These are rarely
used nowadays.
Manual Input
Document
Also output as
reports
Display
General Purpose
Input-Output
File
Used when type of media is unknown
or for manual card files, ledgers, batch logs, etc.

8. System Flowcharting Symbols Processing
Manual Operation
Auxiliary
Operation
Also known as off-line process
Processing
Sorting
Collate

9. System Flowcharting Symbols Storage
Punched Card
Input/Output
Punched
Paper Tape
Document
Magnetic
Tape
Magnetic
Disk
Online Storage
Off-line
Storage

10. Systems Flowcharting Symbols Connectors
Start/Stop
Terminal
Can also be an external
entity
Logic Flow A
On-page
connector
Telecommunication
Link
Off-page
Connector

11. System Flowcharting Symbols Miscellaneous - I
Data Preparation
Communication Link
Termination
Can also be an external entity

12. System Flowcharting Symbols Miscellaneous - II
Bridge for
crossing flows
Annotation for
additional
explanation
Goods; e.g.,
inventory
shipment
Batch total -
any total