Chapter 3 - Chapter 3 Documenting Accounting Information...

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Chapter 3 Documenting Accounting  Information Systems Why Documentation Is Important Document Flowcharts Systems Flowcharts Data Flow Diagrams
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Why Documentation Is  Important  Depicting how the system works Training users Designing new systems Controlling system development and maintenance costs Standardizing communications with others Auditing AISs Documenting business processes
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Types of Documentation Document Flowcharts Systems Flowcharts Data Flow Diagrams
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Document Flowcharts A document flowchart traces the physical flow of documents. Begin by identifying the departments handling the documents. Auditors may use document flowcharts when analyzing a current system for weaknesses in controls.
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Keying operation Document Multiple copies of a specific document Manual Operation Connector between two points on a flowchart Journal or ledger Common Document  Flowcharting Symbols,  p.72
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Flowcharting Symbols Permanent file of documents Information flow Document flow Annotation for additional explanation Envelope for mailing or distributing bills or checks, etc. Adding machine
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Chapter 3 - Chapter 3 Documenting Accounting Information...

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