Documenting an AIS II Flowcharts Documenting AIS II

Type of Flowcharts Document System Program 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 Documenting AIS II

Suprina Systems Flowchart with an Enterprise Database Documenting AIS II

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

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

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

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

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 Documenting AIS II

Name this symbol: Documenting AIS II

Flowchart Symbols in Excel Documenting AIS II

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

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

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

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

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

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

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

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 Documenting AIS II

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

Preparing Systems Flowcharts (cont’d) Keep the flowchart on one page, if possible. With multiple pages use off-page connectors. 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. 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. Documenting AIS II

Preparing Systems Flowcharts (cont’d) 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. Documents or reports printed by a centralized computer facility on equipment located in another organizational unit should not be shown within the computer facility. Documenting AIS II

Preparing Systems Flowcharts (cont’d) 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. 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. Documenting AIS II

Preparing Systems Flowcharts (cont’d) 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. Manual process is not needed to show the sending of a document; sending should be apparent from the movement of the document. Do not use manual processes to file documents; show documents going into files. Documenting AIS II

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 Documenting AIS II

Cornick Table of Entities IT Division/Computer prints 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 Clerk receives 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/Contractors receives statements from Ar Dept sends check and stub to AR dept Cashier receives batched checks from AR Dept Documenting AIS II

Cornick DFD Documenting AIS II