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ch 3 - notes - Chapter 3 Systems Development and...

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Chapter 3: Systems Development and Documentation  Techniques Wednesday, February 06, 2008 8:42 PM Systems Development and Documentation Techniques   Introduction: Documentation - the narratives, flowcharts, diagrams, and other written materials that  explain how a system works Covers the who, what, when, where, why, and how of data entry, processing,  storage, information output, and system controls Narrative description - a written step-by-step explanation of system components and  interactions   Documentation tools are important on one or more of the following levels: 1. Read documentation to determine how the system works 2. Evaluate internal control systems documentation to identify control strengths and  weaknesses and recommend improvements 3. Prepare documentation to show how both the existing and the proposed systems  operate   Sarbanes Oxley Act requires management of public companies to include in its annual report an  internal control report that: 1. States that management is responsible for establishing and maintaining an adequate  internal control structure 2. Assesses the effectiveness of the company's internal controls Also specifies that a company's auditor must evaluate management's assessment of  their internal control structures and attest to its accuracy Both the company and its auditors have to document and test the company's internal  controls   Data Flow Diagram 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 Graphically describes the flow of data within an organization Used to document existing systems and to plan and design new ones A DFD is composed of four basic elements:
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Symbol Name Explanation Data sources and  destination
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