ACCT341, Ch. 3, Notes Why Documentation Is Important 1.Depicting how the system works 2.Training users 3.Designing new systems 4.Controlling system development.

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Presentation transcript:

ACCT341, Ch. 3, Notes 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 6.Auditing AISs 7.Documenting business processes 8.Complying with SOX 9.Establishing accountability

Types of Documentation Document Flowcharts (most relevant to this course) Systems Flowcharts (similar to document flowcharts, but focuses more on electronic communications) Process Maps & Data Flow Diagrams

Document Flowcharts A document flowchart traces the physical flow of documents through an organization. Constructing a document flowchart begins by identifying the different departments or groups that handle the documents of a particular system. Should read from top to bottom and left to right. Use appropriate symbols.

Keying operation Document Multiple copies of a specific document Manual Operation Internal/External Connector Journal or ledger Common Document Flowcharting Symbols Off-page Connector, between flowchart and external party

Common Document Flowcharting Symbols Permanent file of documents Information flow (dotted line) Document flow (solid line) Annotation for additional explanation

A Sample Document Flowchart Requesting Department Purchasing Department Purchase Requisition A 1 2 Purchase Requisition File A 2 Two options to show document flow: (1) use arrow lines, but not across more than two departments, or (2) internal/external connectors (circles).

A Sample Document Flowchart

Documentation of Systems A wide variety of software is available for documenting AISs. Commonly available: MS Visio, Excel, or Word Other software: iGrafx, allCLEAR, SmartDraw, App Factory, Excelerator II, Pacbase, etc.

Some tips for using Visio  We will be dealing with basic flowcharts (U.S.).  It is best if your page is landscape (see Design, Orientation).  Use a simple container to separate departments (see menu Insert, Container; to format, click on container, see Format menu). You may need to squish the container horizontally to break the proportional lock before you can make it longer vertically.  The text inside flowchart shapes can be placed at the top of the shape by formatting text, text block, and choosing top vertical alignment.  You can block with your cursor a group of objects and then hit the control key to move or resize all the objects at once.