Notes for Systems

Notes for Systems - Chapter 3 Systems Development and...

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Chapter 3 Systems Development and Documentation Techniques Sarbanes-Oxley Sates that management: Is responsible for internal control system Is responsible for assessing the effectiveness of the IC system Both management and external auditors need to document and test IC System Data flow diagram (DFD) – is a graphical description of the source and destination of data that shows data flow within an organization, the processes performed on the data, and how data are stored. A DFD is composed of four basic elements: 1. Data sources and destination a. The people and organizations that send data to and receive data from the system are represented by square boxes. 2. Data flows a. The flow of the data into or out of a process is represented by curved or straight lines with arrows. 3. Transformation processes a. The processes that transform data from inputs to outputs are represented by circles. They are often referred to as bubbles. 4.
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Notes for Systems - Chapter 3 Systems Development and...

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