2Presentation Outline How does this system work? Systems Techniques Flowcharting TechniquesSystem Technique SymbolsThe Use of Systems Techniques
3I. Systems TechniquesSystems techniques are tools used in analysis, design, and documentation of system and subsystem relationships.FlowchartingLogical Data Flow Diagrams (DFDs)Charting TechniquesNarrative TechniquesResource Utilization AnalysisDecision Analysis Techniques
4A. FlowchartingReadRecordA flowchart is a symbolic diagram that shows the data flow and sequence of operations in a system.DecisionProcess1Process2Output
5B. Logical Data Flow Diagrams (DFDs) A systems analyst often acts as the communication link between users of a system and the programmers/systems support staff who will physically design the system to meet the user needs.The intent of using DFDs is to separate clearly the logical process of systems analysis from the physical process of systems design. The systems analyst provides a logical description to the systems designer/programmer, who then designs the physical specification..
6HIPO charts consist of two segments. C. Charting TechniquesHierarchy chart breaking down processing tasks into modules. See Figure 2-6 on page 38.IPO (Input-Process-Output) chart describing the input- process-output requirements of each module. See Figure 2-5 on page 38.HIPO charts consist of two segments.See Figure 2-6 on page 239.
7D. Narrative Techniques Narrative techniques are often particularly useful in the fact finding stage of systems analysis. Various techniques include:In depth and structured interviewsOpen-ended and closed-ended questionnairesDocument reviews
8E. Resource Utilization Analysis Work measurement involves techniques used to identify tasks, obtain and adjust time estimates for the tasks, and analyze requirements in terms of total task time and capacity utilizationWork distribution analysis involves assignment of tasks to employees. See Table 2-2 on page 50.See Table 2.2 on page 52.
9F. Decision Analysis Techniques A decision symbol in a flowchart can only show two flow condition. More complex decision functions may be represented using one of the following:Branching tablesDecision tablesBranching Tables – See Figure 2.19 on page 53.Decision Tables – See Figure 2.21 on page 54.Decision tables can be used in lieu of program flowcharts.
101. Branching TablesA branching table consists of a single condition that can result in more than two paths of processing.Go toSeniorJuniorSophomoreFreshmanCode Equal toOrientationExitEvaluationABThe “Go to” section contains either a connector symbol reference or a single flowline to another symbol.
11Illustration 2. Decision Tables A decision table is similar to a branching table but more complex in that it incorporates multiple decision criteria.IllustrationAn analyst wishes to prepare a decision table forpurchase order procedures. First, there is a creditcheck of the customer. If credit is approved, theorder is accepted. If the order calls for 0 to 25 units,there is no discount on the order. If the order callsfor 26 to 55 units, it is eligible for a 5 percentdiscount; if more than 55 units are ordered, thediscount is 10 percent.
12An Example of a Limited-Entry Decision Table Condition entries are limited to Y, N, or N/A (-). Processing actions are either present or absent.Credit approvedNYunits-unitsOver 55 unitsReject orderXAccept orderNo discount5% discount10% discount
13An Example of an Extended-Entry Decision Table Entries indicate specific conditions, specific actions to be taken, or reference to other decision tables.Credit approvalNYUnits in order-0 – 2526 – 55Over 55Order AcceptanceDiscount given0%5%10%
14II. Flowcharting Techniques Systems FlowchartAnalytic FlowchartsDocument FlowchartsForms Distribution ChartProgram or Block Flowcharts
15A. Systems FlowchartsCashPaymentsRemittanceAdvicesPrepareBatchControlTotalA systems flowchart is a graphical representation of the overall flow of work, documents, and operations in an application system. The sandwich rule states that every process should be “sandwiched” between an input symbol and and output symbol.
16B. Analytic FlowchartsAnalytic flowcharts identify all significant processing in an application, emphasizing processing tasks that apply controls. In other words, functional areas are separated by columns. See Figure 2-10 on page 42.See Figure 2.10 on page 44.
17B. Document FlowchartsIdentifies the point of origin, distribution, and ultimate disposition of each document used in an application system. See Figure 2-11 on page 43.See Figure 2.11 on page 44
18C. Forms Distribution Chart Illustrates the distribution of a single multiple copy form within an organization. Emphasis is on form recipient rather than processing. (The following illustrates the Purchase Order in Figure 2-11 on page 43)PurchasingStoresReceivingVendorAcc. Payable213456See Figure 2.12 on page 45.
19E. Program or Block Flowcharts Program flowcharts are used by system developers to provide detail about individual processing functions. The clutter of the additional processing detail is thus removed from a flowchart showing overall processing.ComputeGross PayWithholdingsPrintingPayroll ProcessingHoursWorkedPayrollRegisterChecks
20III. System Technique Symbols Basic Flowcharting SymbolsOther Symbols
21A. Basic Flowcharting Symbols Basic Input/Output Symbol – Making data available for processing or the recording of processed information.Process – Transforming data into information or other data.Flowline Symbol – Used to show the sequence of information and processing.Left to right and top to bottom.Annotation – Used to show descriptive comments.
22Specialized Input/Output Symbols – See Figure 2-2 on page 35. B. Other SymbolsSpecialized Input/Output Symbols – See Figure 2-2 on page 35.Data Flow Diagram Symbols – See Symbols in Table 2-1 on page 39. See Illustrations in Figures 2-7 through 2-9 on pages
23IV. The Use of Systems Techniques AuditingSystems Development
24A. AuditingTwo basic components of an external audit of financial statements include:Compliance testing is used to determine the extent to which established control procedures are actually being carried out.Substantive testing to verify amounts shown on financial statements. The level of substantive testing will depend on the extent to which the auditor depends on an entity’s system of internal control.
25B. Systems DevelopmentSystems development generally consists of the following three phases:Systems Analysis – Logical data flow diagrams and analytic flowcharts help in providing an overall picture of the how the organization functions.Systems Design – A blueprint of how the proposed system will function.Systems Implementation – Taking steps to put system into operation by doing things like training personnel, and acquiring equipment and software.
26Summary Five Types of Systems Techniques Five Types of Flowcharting TechniquesBasic Flowcharting SymbolsUses of Systems TechniquesFlowcharting, Logical data flow diagrams, HIPO charts, Narrative techniques, Resource utilization analysis, Decision Analysis Techniques (Branching and Decision Tables)Analytic, Document, Forms Distribution, Systems, ProgramInput/Output, Process, Flow line, AnnotationExternal audit, Systems development