FINAL REVIEW - b Characteristics processes are labeled 1.0...

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Chap 3 Documentation encompasses the narrative, flowcharts, diagrams, materials that explain how a system works. Narrative description of a system is a written step by step explanation of system components and interactions. Levels of importance for using documentation tools, from lowest to greatest: 1. Read the documents 2. Evaluate the documents 3. Prepare the documents Data Flow Diagram DFD 1. Four elements a. Entities b. Data flows c. Processes d. Data stores DFD LEVELS 2. Context a. highest level (most general) b. purpose: show inputs and outputs into system c. characteristics: one process symbol only, no data stores d. is a summary-level view 3. Level-0 a. Purpose: show all major activity steps of a system
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Unformatted text preview: b. Characteristics: processes are labeled 1.0, 2.0, 3.0, and so on Sarbanes-Oxley states that management is 1. Is responsible for internal control system 2. Is responsible for assessing the effectiveness of the Internal Control System 3. Both management and external auditors need to document and test IC system Flowcharts 1. Internal Auditors use flowcharts to better understand their company’s business processes 2. Flowcharts depict how business processes are performed and documents flow 3. And help to analyze how to improve processes and document flows 4. Flowcharts can be drawn in Microsoft word, excel, and powerpoint....
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