materi SIA chapter 3
CHAPTER 3
• Systems Development and Documentation Techniques
• INTRODUCTION
• Questions to be addressed in this chapter include:
– What is the purpose of documentation?
– Why do accountants need to understand documentation?
– What documentation techniques are used in accounting systems?
– What are data flow diagrams and flowcharts?
• How are they alike and different?
• How are they prepared?
• INTRODUCTION
• Documentation includes the following types of tools:
– Narratives (written descriptions)
– Flowcharts
– Diagrams
– Other written material
• INTRODUCTION
• Documentation covers the who, what, when, where, why, and how of:
– Data entry
– Processing
– Storage
– Information output
– System controls
• INTRODUCTION
• How do accountants use documentation?
– At a minimum, they have to read documentation to understand how a system works.
– They may need to evaluate the strengths and weaknesses of an entity’s internal controls.
• Requires heavy reliance on documentation.
– They may peruse documentation to determine if a proposed system meets the needs of its users.
– They may prepare documentation to:
• Demonstrate how a proposed system would work
• Demonstrate their understanding of a system of internal controls
• INTRODUCTION
• In this chapter, we discuss two of the most common documentation tools:
– Data flow diagrams
• INTRODUCTION
• In this chapter, we discuss two of the most common documentation tools:
– Data flow diagrams
– Flowcharts
• INTRODUCTION
• Documentation techniques are necessary tools for accountants:
– SAS-94 requires that auditors understand the automated and manual procedures an entity uses.
• This understanding can be gleaned through documenting the internal control system—a process that effectively exposes strengths and weaknesses of the system.
– SOX (2002) effectively requires that publicly-traded corporations and their auditors document and test the company’s internal controls.
– Auditing Standard No. 2 promulgated by the PCAOB requires that the external auditor express an opinion on the client’s system of internal controls.
• INTRODUCTION
• Documentation tools help accountants by:
– Organizing very complicated systems into a form that can be more readily understood
– Helping new team members understand a pre-existing system
• INTRODUCTION
• Which method should you use—flowcharts or DVDs?
– 62.5% of IS professionals use DFDs.
– 97.6% use flowcharts.
– Both can be prepared relatively simply using available software.
– Both are tested on professional exams.
– CONCLUSION: You need to know them both.
• DATA FLOW DIAGRAMS
• A data flow diagram (DFD) graphically describes the flow of data within an organization. It is used to:
– Document existing systems
– Plan and design new systems
• There is no black-and-white approach to developing a DFD.
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• A data flow diagram consists of four basic elements:
– Data sources and destinations
– Data flows
– Transformation processes
– Data stores
• DATA FLOW DIAGRAMS
• A data flow diagram consists of four basic elements:
– Data sources and destinations
– Data flows
– Transformation processes
– Data stores
• DATA FLOW DIAGRAMS
• Data sources and destinations
– Appear as squares
– Represent organizations or individuals that send or receive data used or produced by the system
• An item can be both a source and a destination
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• A data flow diagram consists of four basic elements:
– Data sources and destinations
– Data flows
– Transformation processes
– Data stores
• DATA FLOW DIAGRAMS
• Data flows
– Appear as arrows
– Represent the flow of data between sources and destinations, processes, and data stores
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• As you probably surmised from the previous slides, if a data flow is two-way, use a bi-directional arrow.
• DATA FLOW DIAGRAMS
• If two data elements flow together, then the use of one data flow line is appropriate.
• DATA FLOW DIAGRAMS
• If the data elements do not always flow together, then multiple lines will be needed.
• DATA FLOW DIAGRAMS
• A data flow diagram consists of four basic elements:
– Data sources and destinations
– Data flows
– Transformation processes
– Data stores
• DATA FLOW DIAGRAMS
• Processes
– Appear as circles
– Represent the transformation of data
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• Data stores
– Appear as two horizontal lines
– Represent a temporary or permanent repository of data
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• Data dictionary:
– Data flows and data stores are typically collections of data elements.
– EXAMPLE: A data flow labeled student information might contain elements such as student name, date of birth, ID number, address, phone number, and major.
– The data dictionary contains a description of all data elements, data stores, and data flows in a system.
• DATA FLOW DIAGRAMS
• Subdividing the DFD:
– Few systems can be fully diagrammed on one sheet of paper, and users have needs for differing levels of detail.
– Consequently, DFDs are subdivided into successively lower levels to provide increasing amounts of detail.
• DATA FLOW DIAGRAMS
• The highest level of DFD is called a context diagram.
– It provides a summary-level view of the system.
– It depicts a data processing system and the external entities that are:
• Sources of its input
• Destinations of its output
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• We’re going to go into a partial example of how the first level of detail was created.
• But before we do, let’s step through some guidelines on how to create a DFD.
• DATA FLOW DIAGRAMS
• RULE 1: Understand the system. Observe the flow of information and interview people involved to gain that understanding.
• RULE 2: Ignore control processes and control actions (e.g., error corrections). Only very critical error paths should be included.
• RULE 3: Determine the system boundaries—where it starts and stops. If you’re not sure about a process, include it for the time being.
• DATA FLOW DIAGRAMS
• RULE 4: Draw the context diagram first, and then draw successively greater levels of detail.
• RULE 5: Identify and label all data flows. The only ones that do not have to be labeled are those that go into or come out of data stores.
• RULE 6: Data flows that always flow together should be grouped together. Those that do not flow together should be shown on separate lines.
• DATA FLOW DIAGRAMS
• RULE 7: Show a process (circle) wherever a data flow is converted from one form to another. Likewise, every process should have at least one incoming data flow and at least one outgoing data flow.
• RULE 8: Transformation processes that are logically related or occur simultaneously can be grouped in one bubble.
• RULE 9: Number each process sequentially. A process labeled 5.0 would be exploded at the next level into processes numbered 5.1, 5.2, etc. A process labeled 5.2 would be exploded into 5.21, 5.22, etc.
• DATA FLOW DIAGRAMS
• RULE 10: Process names should include action verbs, such as update, prepare, etc.
• RULE 11: Identify and label all data stores, whether temporary or permanent.
• RULE 12: Identify and label all sources and destinations. An entity can be both a source and destination. You may wish to include such items twice on the diagram, if needed, to avoid excessive or crossing lines.
• DATA FLOW DIAGRAMS
• RULE 13: As much as possible, organize the flow from top to bottom and left to right.
• RULE 14: You’re not likely to get it beautiful the first time, so plan to go through several iterations of refinements.
• RULE 15: On the final copy, lines should not cross. On each page, include:
– The name of the DFD
– The date prepared
– The preparer’s name
• DATA FLOW DIAGRAMS
• Now that we’ve been through the guidelines for developing DFDs, let’s go back to the chapter example and see if we can re-create a part of it.
• You may wish to create a table with the following headings to organize your information:
– Data Inputs
– Processes
– Data Outputs
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll process reads as follows:
– When employees are hired, they complete a new employee form. When a change to an employee’s payroll status occurs, such as a raise or a change in the number of exemptions, human resources completes an employee change form. A copy of these forms is sent to payroll. These forms are used to create or update the records in the employee/payroll file and are then stored in the file. Employee records are stored alphabetically.
• DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll process reads as follows:
– When employees are hired, they complete a new employee form. When a change to an employee’s payroll status occurs, such as a raise or a change in the number of exemptions, human resources completes an employee change form. A copy of these forms is sent to payroll. These forms are used to create or update the records in the employee/payroll file and are then stored in the file. Employee records are stored alphabetically.
• DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll process reads as follows:
– When employees are hired, they complete a new employee form. When a change to an employee’s payroll status occurs, such as a raise or a change in the number of exemptions, human resources completes an employee change form. A copy of these forms is sent to payroll. These forms are used to create or update the records in the employee/payroll file and are then stored in the file. Employee records are stored alphabetically.
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll process reads as follows:
– When employees are hired, they complete a new employee form. When a change to an employee’s payroll status occurs, such as a raise or a change in the number of exemptions, human resources completes an employee change form. A copy of these forms is sent to payroll. These forms are used to create or update the records in the employee/payroll file and are then stored in the file. Employee records are stored alphabetically.
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll process reads as follows:
– When employees are hired, they complete a new employee form. When a change to an employee’s payroll status occurs, such as a raise or a change in the number of exemptions, human resources completes an employee change form. A copy of these forms is sent to payroll. These forms are used to create or update the records in the employee/payroll file and are then stored in the file. Employee records are stored alphabetically.
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• DATA FLOW DIAGRAMS
• Keep the following in mind as you develop your DFD:
– Remember to ignore control activities, such as error correction processes.
– Some data inputs and outputs will not appear on the first level of the DFD but appear as the processes are exploded into greater levels of detail.
• DATA FLOW DIAGRAMS
• The data flow diagram focuses on the logical flow of data.
• Next, we will discuss flowcharts, which place greater emphasis on physical details.
• FLOWCHARTS
• A flowchart is an analytical technique that describes some aspect of an information system in a clear, concise, and logical manner.
• Flowcharts use a set of standard symbols to depict processing procedures and the flow of data.
• FLOWCHARTS
• Every shape on a flowchart depicts a unique operation, input, processing activity, or storage medium.
• In the days of yore, flowcharts were commonly drawn with templates.
• Now, it is more common to use a software program such as Visio.
– Microsoft and Power Point are also used
– The software uses pre-drawn shapes, and the developer drags the shapes into the drawing.
• FLOWCHARTS
• There are four types of flowcharting symbols:
– Input/output symbols
• FLOWCHARTS
• There are four types of flowcharting symbols:
– Input/output symbols
– Processing symbols
• FLOWCHARTS
• There are four types of flowcharting symbols:
– Input/output symbols
– Processing symbols
– Storage symbols
• FLOWCHARTS
• There are four types of flowcharting symbols:
– Input/output symbols
– Processing symbols
– Storage symbols
– Flow and miscellaneous symbols
• FLOWCHARTS
• Click on buttons below if you wish to review symbols in the various categories.
• INPUT/OUTPUT SYMBOLS
• Document Symbol
– Represents a document or report that is prepared by hand or printed by a computer.
• INPUT/OUTPUT SYMBOLS
• Multiple Copies of One Document
– Indicates multiple copies of a paper document or report.
– The document copies should be numbered in the upper, right-hand corner.
• INPUT/OUTPUT SYMBOLS
• Input/Output; Journal/Ledger
– Can represent any input or output on a program flowchart.
– Also represents accounting journals or ledgers in a document flowchart.
• INPUT/OUTPUT SYMBOLS
• Display
– Represents information displayed by an online output device such as a terminal, monitor, or screen.
• INPUT/OUTPUT SYMBOLS
• Online Keying
– Represents data entry by an online device such as a terminal or personal computer.
• INPUT/OUTPUT SYMBOLS
• Terminal or Personal Computer
– Combines the display and online keying symbols to represent terminals and personal computers.
• INPUT/OUTPUT SYMBOLS
• Transmittal Tape
– Represents manually prepared control totals which are to be compared to computer totals for control purposes.
• PROCESSING SYMBOLS
• Computer Processing
– Represents a process performed by a computer, which usually results in a change in data or information.
• PROCESSING SYMBOLS
• Manual Operation
– Represents a processing operation that is performed manually.
• PROCESSING SYMBOLS
• Auxiliary Operation
– Represents a processing operation carried out by a device other than a computer, e.g., an optical character scanner.
• PROCESSING SYMBOLS
• Off-line Keying Operation
– Represents an operation that uses an off-line keying device, such as a cash register or keying to a disk.
• STORAGE SYMBOLS
• Magnetic disk
– Represents data stored permanently on a magnetic disk.
– Frequently used to represent master files and databases.
• STORAGE SYMBOLS
• Magnetic Tape
– Represents data stored on a magnetic tape.
– Sometimes represents transaction files.
• STORAGE SYMBOLS
• Diskette
– Represents data stored on a floppy disk or zip disk.
• STORAGE SYMBOLS
• Online Storage
– Represents data stored in a temporary online file in a direct-access medium such as a magnetic disk.
• STORAGE SYMBOLS
• File
– Represents a file of documents that are manually stored and retrieved.
– Letter indicates the ordering sequence:
• A = Alphabetic order
• D = Date order
• N = Numeric order
• FLOW AND MISCELLANEOUS SYMBOLS
• Document or Processing Flow
– Represents the direction of processing or document flow.
– Normal flow is top to bottom and left to right.
• FLOW AND MISCELLANEOUS SYMBOLS
• Data/Information Flow
– Represents the direction of data/information flow.
– Often used to show data being copied from one document to another.
• FLOW AND MISCELLANEOUS SYMBOLS
• Communication Link
– Represents the transmission of data from one location to another via communication lines.
• FLOW AND MISCELLANEOUS SYMBOLS
• On-page connector
– Connects processing from one location to another on the same page.
– Used to avoid crisscrossing lines.
• FLOW AND MISCELLANEOUS SYMBOLS
• Off-page connector
– Connects the processing flow between two different pages.
– Signals the exit from one page and the corresponding entrance on another page.
• FLOW AND MISCELLANEOUS SYMBOLS
• Terminal
– Represents the beginning, end, or a point of interruption in a process or program.
– Also used to indicate an external party.
• FLOW AND MISCELLANEOUS SYMBOLS
• Decision
– Represents a decision-making step.
– Used in a program flowchart to show branching to alternate paths.
• FLOW AND MISCELLANEOUS SYMBOLS
• Annotation
– Provides for the addition of descriptive comments or explanatory notes as clarification.
• DOCUMENT FLOWCHARTS
• A document flowchart shows the flow of documents and information among areas of responsibility in an organization.
• These flowcharts trace a document from cradle to grave and show:
– Where a document comes from
– Where it’s distributed
– How it’s used
– It’s ultimate disposition
– Everything that happens as it flows through the system
• DOCUMENT FLOWCHARTS
• Internal control flowcharts are document flowcharts used to evaluate the adequacy of internal controls, such as segregation of duties or internal checks.
• They can reveal weaknesses or inefficiences such as:
– Inadequate communication flows
– Unnecessarily complex document flows
– Procedures that cause wasteful delays
• Document flowcharts are also prepared in the system design process.
• GUIDELINES FOR PREPARING FLOWCHARTS
• Let’s step through some guidelines for preparing flowcharts:
– As with DFDs, you can’t effectively prepare a flowchart if you don’t understand the system, so:
• Interview users, developers, auditors, and management.
• Administer questionnaires.
• Read through narratives.
• Walk through systems transactions
– GUIDELINES FOR PREPARING FLOWCHARTS
– Identify:
• Entities to be flowcharted, e.g., departments, functions, external parties (the parties who “do” things in the story)
• Documents or information flows
• Processes
– As you read through a narrative, you may want to mark the preceding items with different shapes (e.g., drawing a rectangle around entities, circling documents, etc.).
– GUIDELINES FOR PREPARING FLOWCHARTS
– Use separate columns for the activity of each entity.
• Example: If there are three different departments or functions that “do” things in the narrative, there would be three columns on the flowchart.
• GUIDELINES FOR PREPARING FLOWCHARTS
– Flowchart the normal course of operations, and identify exceptions with annotations.
– As much as possible, the flow should go from top to bottom and left to right.
– Use standard flowcharting symbols, and draw with a template or computer.
– Clearly label all symbols. Use annotations if necessary to provide adequate explanation.
– GUIDELINES FOR PREPARING FLOWCHARTS
– Give the flowchart a clear beginning and ending.
• Show where each document originated and its final disposition.
– One approach you can use is to read through the narrative and for each step define:
• What was (were) the input(s)
• What process was carried out
• What was (were) the output(s)
– Note on the next slide that the flow sequence is input -- process – output.
– GUIDELINES FOR PREPARING FLOWCHARTS
– Every manual process should have at least one input and at least one output.
– Show all data entered into or retrieved from a computer file as passing through a process first.
– Do not show process symbols for:
• Forwarding a document to another entity
• Filing a document
• GUIDELINES FOR PREPARING FLOWCHARTS
– Do not connect two documents except when forwarding to another column.
• When a document is forwarded, show it in both locations.
• GUIDELINES FOR PREPARING FLOWCHARTS
– When using multiple copies of a document, place document numbers in the upper, right-hand corner.
• GUIDELINES FOR PREPARING FLOWCHARTS
– Show on-page connectors and label them clearly to avoid excess flow lines.
• GUIDELINES FOR PREPARING FLOWCHARTS
– Use off-page connectors if the flow goes to another page.
• GUIDELINES FOR PREPARING FLOWCHARTS
– If a flowchart takes more than one page, label the pages as 1 of 5, 2 of 5, 3 of 5, etc.
– Show documents or reports first in the column where they are created.
– Start with a rough draft; then redesign to avoid clutter and crossed lines.
– Verify the accuracy of your flowchart by reviewing it with users, etc.
– Place the flowchart name, the date, and the preparer’s name on each page of the final copy.
• SYSTEM FLOWCHARTS
• Now that we’ve looked at document flowcharts and guidelines for creating flowcharts, let’s take a brief look at system flowcharts.
• SYSTEM FLOWCHARTS
• A system flowchart depicts the relationship among the inputs, processes, and outputs of an AIS.
– The system flowchart begins by identifying the inputs to the system.
• SYSTEM FLOWCHARTS
• A system flowchart depicts the relationship among the inputs, processes, and outputs of an AIS.
– The system flowchart begins by identifying the inputs to the system.
– Each input is followed by a process, i.e., the steps performed on the data.
• SYSTEM FLOWCHARTS
• A system flowchart depicts the relationship among the inputs, processes, and outputs of an AIS.
– The system flowchart begins by identifying the inputs to the system.
– Each input is followed by a process, i.e., the steps performed on the data.
– The process is followed by outputs—the resulting new information.
– SYSTEM FLOWCHARTS
• A system flowchart depicts the relationship among the inputs, processes, and outputs of an AIS.
– The system flowchart begins by identifying the inputs to the system.
– Each input is followed by a process, i.e., the steps performed on the data.
– The process is followed by outputs—the resulting new information.
– In other words, it’s the same basic input – process – output pattern that we saw in the document flowchart.
– PROGRAM FLOWCHARTS
• Program flowcharts illustrate the sequence of logical operations performed by a computer in executing a program.
• They also follow an input – process – output pattern.
• FLOWCHARTS VS. DFDs
• Now that we’ve examined both flowcharts and DFDs, it may be useful to discuss the differences again.
• DFDs place a heavy emphasis on the logical aspects of a system.
• Flowcharts place more emphasis on the physical characteristics of the system.
• An example may be useful.
• FLOWCHARTS VS. DFDs
• EXAMPLE: The registrar’s office of a small college receives paper enrollment forms from students. They sort these records alphabetically and then update the student record file to show the new classes. They also prepare class lists from the same data. The sorted enrollment forms are forwarded to the bursar’s office for billing purposes. Class lists are mailed to faculty members.
• FLOWCHARTS VS. DFDs
• Now let’s change the story so that students enter enrollment data online. The registrar’s office sends a tape file of the enrollment data to the bursar’s office and continues to send paper class lists to faculty.
• FLOWCHARTS VS. DFDs
• Moral of the Story: Changes in the physical characteristics of the process do affect the flowchart but have little or no impact on the DFD.
• The DFD focuses more on the logic.
• When deciding which tool to employ, consider the information needs of those who will view it.
• QUIZ QUESTION
• How is playing the piano like making DFDs and flowcharts?
– You can’t learn to do it by just watching someone else.
– You can’t learn to do it by just looking at examples.
– Your first attempts are clumsy.
– Practice leads to improvement and maybe even perfection.
– SUMMARY
• We’ve learned about graphical forms of documentation, particularly:
– Data flow diagrams
– Flowcharts
• We’ve learned why these tools are important to accountants and how they are employed.
• We’ve learned basic guidelines for creating data flow diagrams and flowcharts.
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