Documenting Information Systems
To read and evaluate data flow diagrams.
To read and evaluate system flowcharts.
To prepare data flow diagrams from a narrative.
To prepare systems flowcharts from a narrative.
KEY TERMS INTRODUCED IN CHAPTER THREE
Data flow diagram (DFD)
Physical data flow diagram
Data flow symbol
Data store symbol
Logical data flow diagram
External entity symbol
Information processing activities
In this chapter, you will learn to read and prepare documentation that depicts business processes
and the controls within those processes. You will learn that data flow diagrams portray a
business processes’ activities, stores of data, and flows of data among those elements. Systems
flowcharts, on the other hand, present a comprehensive picture of the management, operations,
information systems, and process controls embodied in business processes. In Chapters 5 and 6
we show you how to read and prepare entity-relationship diagrams. Proficiency with these tools
will help you to understand and evaluate business processes, information systems, and internal
Auditors, systems analysts, students, and others use documentation to understand, explain,
evaluate, and improve complex business processes, information systems, and internal controls.
Let’s consider, for example, the order-to-cash process described in Chapter 2. Recall, that this
process includes all of the activities associated with receiving a customer order, picking the
goods off a warehouse shelf, packing and shipping the goods, billing the customer, and receiving
and depositing the customer’s payment. Further, the information system supporting this business
process is likely an
, has a number of PCs connected to it via