2. Chapter 6: Documenting Accounting Information Systems
Introduction
Why Documentation Is Important
Primary Documentation Methods
Other Documentation Tools
End-user Computing And Documentation 2

3. Why Documentation Is Important
1. Depicting how the system works
2. Training users
3. Designing new systems
4. Controlling system development and
maintenance costs
5. Standardizing communications with others 4

4. Why Documentation Is Important
6. Auditing AISs
7. Documenting business processes
8. Complying with the Sarbanes-Oxley Act
9. Establishing accountability 4

5. Example Flowchart 4

6. Primary Documentation Methods
Data Flow Diagrams
Document Flowcharts
System Flowcharts
Process Maps

7. Data Flow Diagrams Uses Used in systems development process
Tool for analyzing an existing system
Types
Context
Physical
Logical 16

8. Data Flow Diagram Symbols16

9. Types of DFDs Context Diagrams Physical Data Flow Diagrams
Overview of the system
High-level
Physical Data Flow Diagrams
Focuses on the physical entities of organization
Logical Data Flow Diagrams
Emphasizes tasks of participants 17

10. Context Diagram 18

11. Physical Data Flow Diagrams
Focus on physical entities, tangible documents, and reports flowing through the system
List job titles of employees
Simple, more readable, and easier to interpret 22

12. Physical Data Flow Diagrams22

13. Logical Data Flow Diagrams
Identifies what participants do
Bubble indicates a task the system performs
Help designers decide:
System resources to acquire
Activities employees must perform
How to protect and control these systems 23

14. Logical Data Flow Diagrams23

15. Decomposition Exploding data flow diagrams to create more detail
Level 0 data flow diagrams
Exploded into successive levels of detail (3.0 – Process Paycheck)
Level 1 data flow diagrams
3.1 – Compute gross pay
3.2 – Compute payroll deductions 24

16. Decomposition – Exploded View of “Process Paycheck” (3.0)24

17. Guidelines for Drawing DFDs
Avoid detail in high level DFDs
Approximately five to seven processes in each Logical DFD
Different data flows should have different names
All data stores have data flows into and out of them, unless they are used for archiving
Include temporary files 25

18. Guidelines for Drawing DFDs
Final recipients of system information are external entities
Personnel or departments processing data of the current system are internal entities
Display only normal processing routines in high-level DFDs
Use only one entity to represent several system entities that perform the same task 26

19. Document Flowcharts
Traces the physical flow of documents through an organization
Used to analyze systems for weaknesses in controls and reports
Begins by identifying departments and groups that handle the documents

20. Common Document Flowcharting Symbols7

21. Common Document Flowcharting Symbols8

22. A Simple Document Flowchart9

23. A Document Flowchart 9

24. Guidelines for Drawing Document Flowcharts
Identify all departments involved
Classify documents and activities by department
Identify documents by numbers or color
Account for the distribution of each copy of a document. 12

25. Document Flowcharting Guidelines
Use on-page and off-page connectors
Coordinate connectors by letter or number
Annotate unclear activities
Identify filing sequence when necessary
Avoid acronyms that could cause confusion
Consider automated flowchart tools 12

26. Study Break #1 The diagram here is most likely a: Document flowchart
System flowchart
Data flow diagram
Program flowchart

27. Study Break #2 In the diagram, the arrow represents:
A wireless transmission
A telephone call
An information flow
A management order to a subordinate

28. System Flowcharts Utilize standardized symbols
Concentrate on the computerized data flows
Depict electronic job stream of data
Illustrate an audit trail through AIS 10

29. Common System Flowchart Symbols

30. Common System Flowchart Symbols

31. System Flowcharting Guidelines
Arrange to read from top to bottom and left to right
Use standardized symbols
There must be a process symbol separating an input and output symbol (Sandwich rule) 12

32. Systems Flowcharting Guidelines
Use on-page and off-page connectors
Sketch a flowchart before designing the final draft
Use annotated descriptions and comments in flowcharts for clarification 13

33. System Flowchart Example

34. System Flowchart Example (continued)

35. Process Maps Document business processes in easy-to-follow diagrams.
Auditing uses:
Understand operations
Document understanding
Identify internal control weaknesses and problems 15

36. Process Map - Order Fulfillment Process16

37. A Second-level Process Map16

38. Guidelines for Drawing Process Maps
Identify and define the process of interest
Understand the purpose for the process map
Meet with employees to acquire input
Remember that processes have inputs, outputs, and enablers 16

39. Guidelines for Drawing Process Maps
Show key decision points
Pay attention to the level of detail you capture
Avoid mapping the “should-be” or “could-be” (Map what is in place!)
Practice, practice, practice 16

40. Policies for End-User Computing and Documentation
Formally evaluate large projects
Adopt formal end-user development policies
Formalize documentation standards
Limit the number of employees authorized to create end-user applications
Audit new and existing systems 34