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20 Cards in this Set

  • Front
  • Back
encompasses the narratives, flowcharts, diagrams, and other materials that explain how a system works
a written step by step explanation of system components and interactions
narrative description
four types of documentation tools
data flow diagram, document flowchart, system flowchart, program flowchart
SOX requires management of public companies to include in its annual report an internal control report that
states that management is responsible for establishing and maintaining an adequate internal control structure, and assesses the effectiveness of the companies internal controls
SOX specifies that a company's auditor must
evaluate management's assessment of their internal control structures and attest to its accuracy
graphically describes the flow of data within an organization
data flow diagram
a DFD is composed of four basic elements
data sources and destinations, data flows, transformation processes, data stores
represents the flow of data between processes, data stores and data sources and destinations
data flow
the transformation of a data is a
a temporary or permanent repository of data
data store
the highest level DFD is referred to as a
context diagram
certain types of information should be ignored on a DFD
all control processes, all but the very important error paths
all data flows either come from or go to either a
transformation process, a data store, or data source or destination
the following things should be identified in a DFD
data flows, transformation processes, files and data stores, data sources and destinations
flowcharting symbols can be divided into the following four categories
input/output symbols, processing symbols, storage symbols, flow and miscellaneous symbols
illustrates flow of documents and information among areas of responsibility within an organization
document flowchart
document flowcharts that describe and evaluate internal controls are often referred to as
internal control flowcharts
depict the relationship among the input, processing, and output of an AIS
system flowcharts
the system flow chart
identifies the inputs and their origins, then the steps performed on the data, and creates output
illustrates the sequence of logical operations performed by a computer in executing a program
program flowchart