Lecture+2+Flowcharts - System Documentation Flowcharts...

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Unformatted text preview: System Documentation Flowcharts Lecture 2 Agenda Need for flowcharts Types of flowcharts Guidelines for flowcharts Practice reading flowcharts A Picture is Worth....... Why Use Flowcharts in AIS A picture is worth ..... Use in system development Used to document system Documentation and Compliance Help with Sarbanes-Oxley Act Section 404 compliance Management is responsible for internal controls over financial reporting. Management must annually assess these controls. External auditors must attest to management's assessment (remember Flowchart Types Document Flowcharts -- shows elements of a manual system; includes documents, accounting records, areas of responsibility, and tasks System Flowcharts -- shows elements of a computerized system; may have some manual elements; shows relationship between input, processing, and output Program Flowcharts -- shows sequence of logical operations performed by a computer in executing a program Our textbook has very good examples of each type. Guidelines for Flowcharting Flowcharting is an art, not a science! Flow proceeds from left to right, top to bottom. Use a standard set of symbols. Clearly label all symbols. Show where documents originate and terminate. Number all document copies. 1 23 Guidelines for Flowcharting (con't.) Observe the sandwich rule. Use clarification comments. Show internal controls. Show areas of responsibility. Avoid clutter--Use on-page connectors. Verify flowcharts accuracy. Practice Reading Flowcharts Cash Receipts Flowchart page 21 of the Instructions, Flowcharts, and Ledgers booklet in the SUA. Flowchart In-Class Exercise available on Blackboard ...
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