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Chapter 3Systems Documentation Techniques3-Learning ObjectivesPrepare and use data flow diagrams to understand, evaluate, and document information systems.Prepare and use flowcharts to understand, evaluate, and document information systems.3-What Is Documentation Set of documents and modelsNarratives, data flow models, flowchartsDescribe who, what, why, when, and where of systems:Input, process, storage, output, and controls3-Why Should You Learn Documentation You need to be able to read documentation in all its forms: narratives, diagrams, models.You need to be able to evaluate the quality of systems, such as internal control based in part on documentation.SAS 94 requires independent auditors to understand all internal control procedures.Documentation assists in auditor understanding and documentation of their understandingSarbanes-Oxley states that management:Is responsible for internal control systemIs responsible for assessing the effectiveness of the IC SystemBoth management and external auditors need to document and test IC System3-Data Flow DiagramsGraphically describes the flow of data within a systemFour basic elements3-EntityProcessData FlowData StoreEntityRepresents a source of data or input into the systemorRepresents a destination of data or output from the system3-Data FlowsMovement of data among:Entities (sources or destinations)ProcessesData storesLabel should describe the information moving3-ProcessRepresents the transformation of data3-Data StoreRepresents data at rest3-Data Flow Diagram LevelsContextHighest level (most general)Purpose: show inputs and outputs into systemCharacteristics: one process symbol only, no data storesLevel-0Purpose: show all major activity steps of a systemCharacteristics: processes are labeled 1.0, 2.0, and so on3-DFD Creation GuidelinesUnderstand the systemIgnore certain aspects of the systemDetermine system boundariesDevelop a context DFDIdentify data flowsGroup data flowsNumber each processIdentify transformational processesGroup transformational processesIdentify all data storesIdentify all sources and destinationsLabel all DFD elementsSubdivide DFD3-FlowchartsUse symbols to logically depict transaction processing and the flow of data through a system.Using a pictorial representation is easier to understand and explain versus a detailed narrative.3-Flowchart Symbol CategoriesInput/OutputProcessingStorageMiscellaneous3-Flow Chart Symbol Categories
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Types of FlowchartsDocumentIllustrates the flow of documents through an organizationUseful for analyzing internal control proceduresSystemLogical representation of system inputs, processes, and outputsUseful in systems analysis and designProgramRepresent the logical sequence of program logic3-Document Flowchart3-Document Flowchart (cont’d)3-System Flowchart3-Program Flowchart3-

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