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  • Slide 1
  • Acct 316 Acct 316 Acct 316 Systems Development and Documentation Techniques UAA ACCT 316 Fall 2003 Accounting Information Systems Dr. Fred Barbee Chapter 6
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  • Acct 316 Acct 316 Acct 316 Documentation Techniques Data Flow Diagrams Document Flowcharts System Flowcharts Program Flowcharts Used by 62.5% of IT Professionals Used by 97.6% of IT Professionals
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  • Acct 316 Acct 316 Acct 316 Documentation Techniques Data Flow Diagrams Document Flowcharts System Flowcharts Program Flowcharts More than 92% use both DFDs and flowcharts.
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  • Acct 316 Acct 316 Acct 316 Typical Information System Computer-based; Has a number of terminals connected to it via telecommunications links; Is used by dozens of people within and outside the organization;
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  • Acct 316 Acct 316 Acct 316 Typical Information System Has hundreds of programs that perform functions for virtually every department in the organization. Processes thousands of transactions and hundreds of requests for management information.
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  • Acct 316 Acct 316 Acct 316 For such a system... pictures We need pictures rather than a narrative description see to see and analyze all the inputs and outputs.
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  • Acct 316 Acct 316 Acct 316 Documentation Techniques... are tools used in analyzing, designing, and documenting system and subsystem relationships...
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  • Acct 316 Acct 316 Acct 316 Documentation Techniques They are largely graphical in nature; Are essential to both internal and external auditors; and Are indispensable in the development of information systems.
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  • Acct 316 Acct 316 Acct 316 Auditors
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  • Acct 316 Acct 316 Acct 316 The Interim Audit... Objective is to establish the degree to which the organizations internal structure can be relied upon. Usually requires some form of compliance testing.
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  • Acct 316 Acct 316 Acct 316 Compliance Testing... The purpose of compliance testing is: To confirm the existence, Assess the effectiveness, and Check the continuity of operations of the internal controls on which reliance is to be placed.
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  • Acct 316 Acct 316 Acct 316 Compliance Testing... Compliance testing requires an understanding of the controls that are to be tested. In other words, you cant test something you dont understand.
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  • Acct 316 Acct 316 Acct 316 Internal Control Structure In evaluating internal controls auditors are concerned with the flow of processing and distribution of documents within an application system.
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  • Acct 316 Acct 316 Acct 316 Systems Development
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  • Acct 316 Acct 316 Acct 316 Systems Development... Consists of three phases: Systems analysis; Systems design; and Systems implementation Each of these phases makes use of documentation techniques.
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  • Acct 316 Acct 316 Acct 316 Management
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  • Acct 316 Acct 316 Acct 316 Management As Users... Scheduling work; Development of an internal control system; Reviewing the flow of work through the organization.
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  • Acct 316 Acct 316 Acct 316 Other Users
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  • Acct 316 Acct 316 Acct 316 You!
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  • Acct 316 Acct 316 Acct 316 Other Users... Training Used to explain systems and to train personnel Description Used by auditors and others to understand complex systems; and To evaluate the systems internal controls.
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  • Acct 316 Acct 316 Acct 316 Classification... Documentation is classified according to the level of the accounting system to which it relates.
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  • Acct 316 Acct 316 Acct 316 Typical System Documentation System narrative descriptions Block diagrams Document flowcharts Data flow diagrams
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  • Acct 316 Acct 316 Acct 316 Overall System Documentation System Flowcharts Program Flowcharts; and Decision Flowcharts
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  • Narrative descriptions are the most general overview and correspondingly show the fewest details. System flowcharts provide less of an overview, but include the most detail in this class of documentation. In Terms of Level of Detail
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  • Acct 316 Acct 316 Acct 316 Narrative Descriptions A written step-by-step explanation of system components and interactions. The highest and broadest form of documentation at the overall system level.
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  • Acct 316 Acct 316 Acct 316 Narrative Descriptions It represents the basic source of information regarding the system goals and objectives. Makes it possible to quickly understand the system without being involved with details.
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  • Acct 316 Acct 316 Acct 316 Narrative Descriptions A description of the reasons for building the system. Background Objectives Scope of system
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  • Acct 316 Acct 316 Acct 316 Block Diagrams Block diagrams provide a graphic overview of a system. Commonly used to provide an overview of an accounting system in terms of its major components and subsystems
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  • Acct 316 Acct 316 Acct 316 Block Diagrams They help people understand a system without getting bogged down in details. Two types: Horizontal Block Diagram; and Hierarchical Block Diagram
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  • Acct 316 Acct 316 Acct 316 Horizontal Block Diagrams Blocks represent the various subsystems; While connecting lines represent the information flows among them.
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  • Request for Goods and Services Purchase Requisition Purchasing Purchase Order Receiving Receiving Report Disb. Approval Voucher Cash Disb. $ Purchasing Cycle Process Document
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  • Customer Vendors and Employees Bank Customer Horizontal Block Diagram
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  • Acct 316 Acct 316 Acct 316 Hierarchical Block Diagrams Show the analysis of a system into successive levels of component subsystems. Connecting lines represent interlevel associations (parent- child relationships).
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  • Hierarchical Block Diagram of The Revenue Cycle
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  • Acct 316 Acct 316 Acct 316 Data Flow Diagrams Bridge the gap between Broad documentation types... System Narratives Block Diagrams Document Flow charts Narrow documentation types... System Flow Charts
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  • Acct 316 Acct 316 Acct 316 Data Flow Diagrams Provide... More detailed representation of an accounting system than block diagrams Fewer technical details than system flowcharts.
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  • Acct 316 Acct 316 Acct 316 Symbols For Data Flow Diagrams Figure 6-1 (p. 158)
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  • SymbolNameExplanation Data sources and destinations The people and organizations that send data to and receive data from the system. Data Flow Diagram Symbols Data Flows The flow of the data into or out of a process is represented by curved or straight lines with arrows.
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  • SymbolNameExplanation Transformation Process The process that transforms data from inputs to outputs. Also known as bubbles. Data Flow Diagram Symbols Data Stores The storage of data is represented by two horizontal lines.
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  • Acct 316 Acct 316 Acct 316 Data Flow Diagrams The DFD should consist solely of DFD symbols; Each symbol in the DFD, including each pointed flowline, should be labeled;
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  • Acct 316 Acct 316 Acct 316 Data Flow Diagrams All names must be meaningful to the end-user. All symbols must have an individual name. Diagrams are always named at the top or bottom. The name should identify the level and the system it represents.
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  • Figure 6-2 Basic Data Flow Diagram Elements
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  • Examples: Customer, Employees, Bank, etc. AKA Entity, or terminator. Named with descriptive nouns or noun clauses.
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  • Figure 6-2 Basic Data Flow Diagram Elements Examples: Process Payment, Update Receivables, etc. Named with action verb or verb clause. The name must describe what action or transformation is occurring.
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  • Figure 6-2 Basic Data Flow Diagram Elements Examples: Accounts Receivable, General Ledger, etc. Named with a noun clause that describes the contents of the data store. Should not include the word data.
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  • Figure 6-2 Basic Data Flow Diagram Elements Examples: Time Cards; Employee Data, etc. AKA Entity, or terminator. Named with descriptive nouns or noun clauses. Named with a noun clause that describes the data carrier and how it is implemented.
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  • Figure 6-3 Data Flow Diagram of Customer Payment process
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  • Acct 316 Acct 316 Acct 316 DFDs Some Dos and Donts First the Dos
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  • Acct 316 Acct 316 Acct 316 DFDs Some Dos and Donts All data flows must begin at a process, end at a process, or both.
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