Chapter 3 - Systems Documentation Techniques

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Documentation

Back 1

Explains how a system works, the who, what, when, where, why and how. These include narratives, flowcharts, diagrams and other written material.

Front 2

Narrative Description

Back 2

A written step-by-step explanation of system components and interactions.

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True or False?

Do auditing standards require that independent auditors understand the automated and manual internal control procedures an entity uses?

Back 3

True

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Data Flow Diagram (DFD)

Back 4

A graphical description of the flow of data within an organization, including data sources/destinations, data flows, transformation processes and data stores(age).

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Data Source

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The entity that sends or produces the data that is entered into the system.

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Data Destination

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They entity that receives data and produced by a system.

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Data Flow

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The movement of data among processes, stores(age), sources and destinations.

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Processes

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The action that transforms data into other data or information.

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Data Store(age)

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The place or medium where system data is stored.

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Context Diagram

Back 10

The Highest-level DFD; a summary-level view of a system, showing the data processing system, its inputs and outputs and their sources and destinations.

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Flowcharts

Back 11

An analytical technique that uses a standard set of symbols to describe pictorially some aspect of an Information System (IS) in a clear, concise and logical manner.

Front 12

What are the 4 Flowchart Symbol Categories?

Back 12

In/Output Symbols
Processing Symbols
Storage Symbols
Flow and Miscellaneous Symbols

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Document Flowcharts

Back 13

Illustrates the flow of documents and data among areas of responsibility within an organization.

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Internal Control Flowcharts

Back 14

Used to describe, analyze and evaluate internal controls; including identifying system strengths, weakness and inefficiencies.

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System Flowchart

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Depicts the relationship among system input, processing, storage and output.

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Program Flowchart

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Illustrates the sequence of logical operations performed by a computer in executing a program.

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Business Process Diagram (BPD)

Back 17

A visual way to describe the different steps or activities in a business process.

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Back 18

Symbol Type: Input/Output

Name: Document

Explanation: An electronic or paper document or report.

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Back 19

Symbol Type: Input/Output

Name: Multiple Documents

Explanation: Illustrated by overlapping the document symbol and printing the document number on the face of the document in the upper right corner.

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Back 20

Symbol Type: Input/Output

Name: Electronic Output

Explanation: Information displayed by an electronic output device, like a terminal, monitor, or screen.

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Back 21

Symbol Type: Input/Output

Name: Electronic Data Entry

Explanation: Electronic data entry devices such as a computer, terminal, tablet or phone.

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Back 22

Symbol Type:Input/Output

Name: Electronic Input and Output Device

Explanation: This is used to show that a device is used for both input and output.

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Back 23

Symbol Type: Processing

Name: Computer Processing

Explanation: A computer-performed processing function; usually results in a change in data or information.

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Back 24

Symbol Type: Processing

Name: Manual Operation

Explanation: A processing operation performed manually.

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Back 25

Symbol Type: Storage

Name: Database

Explanation: Data stored electronically in a database.

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Back 26

Symbol Type: Storage

Name: Magnetic Tape

Explanation: Data stored on a popular magnetic tape type medium.

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Back 27

Symbol Type: Storage

Name: Paper Document File

Explanation: File of paper documents; letters indicate file-ordering sequence:

N = numerically

A = alphabetically

D = by date

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Back 28

Symbol Type: Storage

Name: Journal/Ledger

Explanation: Paper-based accounting journals and ledgers.

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Back 29

Symbol Type: Flow and Miscellaneous

Name: Document or Processing Flow

Explanation: Direction of processing or document flow; normal flow is down and to the right.

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Back 30

Symbol Type: Flow and Miscellaneous

Name: Communication Link

Explanation:Transmission data from one geographic location to another via communication lines.

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Back 31

Symbol Type: Flow and Miscellaneous

Name: On-page Connector

Explanation:Connects the processing flow on the same page; its usage avoids lines crisscrossing a page.

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Back 32

Symbol Type: Flow and Miscellaneous

Name: Off-page Connector

Explanation: An entry from, or an exit to, another page.

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Back 33

Symbol Type: Flow and Miscellaneous

Name: Terminal

Explanation: A beginning, end, or point of interruption in a process; also used to indicate an external party.

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Back 34

Symbol Type: Flow and Miscellaneous

Name: Decision

Explanation: A decision-making step.

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Back 35

Symbol Type: Flow and Miscellaneous

Name: Annotation

Explanation:Addition of descriptive comments or explanatory notes as clarification.