2Document FlowchartsFlowcharts are pictorial representations of transaction processing systems that portray flows of some typeA Document Flowchart emphasizes the hardcopy inputs and outputs and their flows through organizational unitsAuditors and accountants may use document flowcharts when analyzing a current system for weaknesses in controls and reports
3Common Document Flowcharting Symbols - I Punched CardFloppy DiskKeying operationManual OperationDocumentConnector betweentwo points on a flowchartMultiple copies ofa specific documentJournal or ledger
4Common Document Flowcharting Symbols - II Permanent file ofdocumentsEnvelopeInformation flowAdding machinetape used forbatch controlDocument flowAnnotation foradditionalexplanation
6System FlowchartsSystem Flowcharts depict the flows of data and processing steps in an AISThey 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
7System Flowchart Symbols Input/Output Keying OperationPunch CardCan also be output.These are rarelyused nowadays.Manual InputDocumentAlso output asreportsDisplayGeneral PurposeInput-OutputFileUsed when type of media is unknownor for manual card files, ledgers, batch logs, etc.
8System Flowcharting Symbols Processing Manual OperationAuxiliaryOperationAlso known as off-line processProcessingSortingCollate