1. Documenting an AIS II
Flowcharts
Documenting AIS II

2. 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

3. Suprina Systems Flowchart with an Enterprise Database
Documenting AIS II

4. 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

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

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

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

8. 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

9. Name this symbol:
Documenting AIS II

10. Flowchart Symbols in Excel
Documenting AIS II

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

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

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

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

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

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

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

18. 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

19. 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

20. 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

21. 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

22. 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

23. 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

24. 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

25. 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

26. Cornick DFD
Documenting AIS II