1. Advanced Accounting Information Systems
Day 5
Systems Documentation

2. Objectives
Understand why systems documentation is important in today’s environment
READ and DRAW
Document flowchart
Systems flowchart
Process maps
Data flow diagrams
End user computing documentation
Understand and use
Program flowcharts
Decision tables
Understand importance of end user computing documentation

3. Questions for today
What is the purpose of a process map?

4. Question for today
How does a process map differ from a flowchart?

5. Question for today
What are the critical components to end user computing documentation? (i.e., what must be included in end user computing documentation?)

6. Flowchart Review Document flowcharts Systems flowcharts Used by?
Steps to develop?
Systems flowcharts

7. Process Maps
Business process – natural group of business activities that create value for an organization
Process maps – document business processes in easy-to-follow diagrams
Newer technology
Easy to use and easy for novices to follow

8. Process Maps Used by auditors to
Learn how a department or division operates
Assist in documenting what they have learned
Identify internal control weaknesses
Used by consultants
As training tool
Used by accountants and auditors
Describe current processes to others
Hierarchical process maps

9. Process Map - Example Problem 3-15
The data-entry department of Ron Mitchell Manufacturing Company is responsible for converting all the company’s shipping and receiving information to computer records. Because accuracy in this conversion is essential, the firm employs a strict verification process.
Shipping department sends a copy of all shipping orders to the data- entry department
A data-entry operator keys the information from a shipping order onto a diskette
A supervisor checks every record with the original shipping order. If no errors are detected, the diskette is sent to the computer operations staff and the original shipping order is filed.

10. Data Flow Diagrams Used primarily in systems development process
analyze existing system
create new system
Four symbols
External entity
Data flow
Internal entity or transformation process
Data store (file)
Leveled system
Context DFD
Decomposition levels
Physical
Logical

11. Data Flow Diagrams - Physical
Physical dfd
Focus on physical entities such as employees involved in system; tangible documents, reports
Bubbles – identify employee who performs process
Rules
Each bubble contains number as well as title
Physical dfd includes same inputs and outputs as it predecessor context diagram (i.e. context dfd and physical dfd are BALANCED)
All bubbles contain names of system entities (titles of employees) that correspond to official organizational chart

12. Data Flow Diagram - Example
Problem 3-16

13. Data Flow Diagrams - Logical
Logical dfd
Focus on what participants do in system (processes)
Bubbles – identify employee who performs process
Rules
Each bubble contains number as well as process name
Physical dfd includes same inputs and outputs as it predecessor context diagram (i.e. context dfd and logical dfd are BALANCED)

14. Data Flow Diagram - Example

15. Questions for Friday
Describe the term decomposition and how it relates to data flow diagram development.
Describe the purpose of CASE tools
Why is systems documentation important for Sarbanes Oxley compliance?
Identify at least one systems documentation tool that did not get much (if any) coverage in Chapter 3