Chapter Six Documentation

Data Flow Diagrams & Flowcharts Diagrams, Flowcharts, Tables Explain the system Help identify internal control weaknesses Provide evidence in lawsuits

Internal Control Specific document flows Authorized check-signers PO approval Payroll approval QC Summarized in the Accounting Procedures Manual

Diagrams and Flow Charts (IPO) Data Flow Diagram (DFD) Document Flowchart Diagram Computer System Flowchart –Equipment Configuration Diagram Program Flowcharts Decision Tables Entity-Relation Diagrams (ER and REA)

Data and Document Flows Data Flow Diagram (DFD) –level zero is a “context diagram” –bubble chart –flow of data, not documents Document Flowchart Diagram –flow of documents among responsibility centers or departments

Hardware and Software Analysis Computer System Flowchart –Equipment Configuration Diagram Program Flowcharts –IPO from each line of software code Decision Tables –tabular presentation of program flowchart

ER Diagrams Entity-Relation Diagrams (ER or ERD) aka REA diagrams –relationships of resources, events, & agents –covered in chapter six Confused with ERP –enterprise resource planning